JS Global Lifestyle Co (FRA:3JS) Net-Net Working Capital: €-0.03 (As of Dec. 2025)


FRA:3JS JS Global Lifestyle Co Ltd FRA:3JS
74 GF Score
Price €0.14
GF Value €0.19
! 5 Warning Signs
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What is JS Global Lifestyle Co Net-Net Working Capital?

JS Global Lifestyle Co FRA:3JS 74 Net-Net Working Capital is €-0.03 as of Dec. 2025. GuruFocus rates FRA:3JS with a GF Score™ of 74/100 and a GF Value™ of €0.19. The stock has 5 warning signs investors should review. Among 174 Furnishings, Fixtures & Appliances companies, JS Global Lifestyle Co ranks worse than 574712.07% on this metric.

In calculating the Net-Net Working Capital (NNWC), Benjamin Graham assumed that a company's accounts receivable is only worth 75% its value, its inventory is only worth 50% of its value, but its liabilities have to be paid in full. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. This is a conservative way of estimating the company's value.

JS Global Lifestyle Co's Net-Net Working Capital for the quarter that ended in Dec. 2025 was €-0.03.

The industry rank for JS Global Lifestyle Co's Net-Net Working Capital or its related term are showing as below:

FRA:3JS's Price-to-Net-Net-Working-Capital is not ranked *
in the Furnishings, Fixtures & Appliances industry.
Industry Median: 7
* Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.

JS Global Lifestyle Co  (FRA:3JS) Net-Net Working Capital Explanation

One research study, covering the years 1970 through 1983 showed that portfolios picked at the beginning of each year, and held for one year, returned 29.4 percent, on average, over the 13-year period, compared to 11.5 percent for the S&P 500 Index. Other studies of Graham's strategy produced similar results.

Benjamin Graham looked for companies whose market values were less than two-thirds of their net-net value. They are collected under our Net-Net screener.


JS Global Lifestyle Co Net-Net Working Capital Related Terms


JS Global Lifestyle Co Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for JS Global Lifestyle Co's Net-Net Working Capital can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

JS Global Lifestyle Co Net-Net Working Capital Chart

JS Global Lifestyle Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net-Net Working Capital
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.31 -0.32 -0.07 -0.06 -0.03

JS Global Lifestyle Co Semi-Annual Data
Dec16 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Net-Net Working Capital Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -0.07 -0.02 -0.06 -0.01 -0.03

FRA:3JS vs SN, SGI, MHK: Net-Net Working Capital Comparison

For the Furnishings, Fixtures & Appliances subindustry, JS Global Lifestyle Co's Price-to-Net-Net-Working-Capital, along with its competitors' market caps and Price-to-Net-Net-Working-Capital data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


JS Global Lifestyle Co Price-to-Net-Net-Working-Capital vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, JS Global Lifestyle Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:

* The bar in red indicates where JS Global Lifestyle Co's Price-to-Net-Net-Working-Capital falls into.


FRA:3JS
74GF Score
JS Global Lifestyle Co Ltd FRA:3JS
Net-Net Working Capital is just one metric. See GF Score™, valuation, warning signs, and more.
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JS Global Lifestyle Co Net-Net Working Capital Calculation

JS Global Lifestyle Co's Net-Net Working Capital (NNWC) per share for the fiscal year that ended in Dec. 2025 is calculated as

Net-Net Working Capital(A: Dec. 2025 )
=(Cash, Cash Equivalents, Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(559.602+0.75 * 286.817+0.5 * 120.275-815.429
-0-137.701)/3474.572
=-0.03

JS Global Lifestyle Co's Net-Net Working Capital (NNWC) per share for the quarter that ended in Dec. 2025 is calculated as

Net-Net Working Capital(Q: Dec. 2025 )
=(Cash, Cash Equivalents, Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(559.602+0.75 * 286.817+0.5 * 120.275-815.429
-0-137.701)/3474.572
=-0.03

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

In calculating the Net-Net Working Capital (NNWC), Benjamin Graham assumed that a company's accounts receivable is only worth 75% its value, its inventory is only worth 50% of its value, but its liabilities have to be paid in full.

In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. In "Security Analysis", preferred stock is dubbed "an imperfect creditorship position" that is best placed on the balance sheet alongside funded debt.

This is a conservative way of estimating the company's value.

What does a Net-Net Working Capital of €-0.03 mean?
JS Global Lifestyle Co (FRA:3JS) has a Net-Net Working Capital of €-0.03 as of Dec. 2025. Ben Graham defined net-net working capital as the per-share sum of cash, 75% of receivables and 50% of inventory less total liabilities. View historical data on JS Global Lifestyle Co According to the industry distribution chart, JS Global Lifestyle Co ranks #999999 out of 174 companies in the Furnishings, Fixtures & Appliances industry.
Is JS Global Lifestyle Co's Net-Net Working Capital too high?
JS Global Lifestyle Co's current Net-Net Working Capital is €-0.03. Based on the distribution chart, JS Global Lifestyle Co ranks #999999 out of 174 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, JS Global Lifestyle Co has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does JS Global Lifestyle Co's Net-Net Working Capital compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, JS Global Lifestyle Co ranks #999999 out of 174 companies for Net-Net Working Capital. This places JS Global Lifestyle Co in the lower half of its industry. The industry median Net-Net Working Capital is 7.00. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net-Net Working Capital for a Furnishings, Fixtures & Appliances company?
The median Net-Net Working Capital among Furnishings, Fixtures & Appliances companies is 7.00, based on 174 companies in the industry. Companies in the top quartile (top 25%) have a Net-Net Working Capital significantly above this median, while those in the bottom quartile fall well below. However, Net-Net Working Capital should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net-Net Working Capital mean?
A high Net-Net Working Capital can signal that a stock is expensive relative to its fundamentals. Ben Graham defined net-net working capital as the per-share sum of cash, 75% of receivables and 50% of inventory less total liabilities. View historical data on JS Global Lifestyle Co For the Furnishings, Fixtures & Appliances industry, the median Net-Net Working Capital is 7.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JS Global Lifestyle Co's current Net-Net Working Capital is €-0.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JS Global Lifestyle Co stock overvalued right now?
JS Global Lifestyle Co (FRA:3JS) has a current Net-Net Working Capital of €-0.03. The stock's GF Value™ is €0.19, compared to a current price of €0.14 — trading 25.8% below its estimated fair value. The current Net-Net Working Capital is €-0.03. JS Global Lifestyle Co's overall GF Score™ is 74/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net-Net Working Capital calculated?
Net-Net Working Capital is calculated from a company's financial statements. For JS Global Lifestyle Co (FRA:3JS), the current Net-Net Working Capital is €-0.03 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is JS Global Lifestyle Co (FRA:3JS) Overvalued in 2026?

Based on GuruFocus' analysis, JS Global Lifestyle Co stock appears to be undervalued. The current stock price of €0.14 is trading 25.8% below its estimated GF Value™ of €0.19.

Key valuation signals for FRA:3JS:

  • Net-Net Working Capital: €-0.03
  • GF Value™: €0.19 vs. price of €0.14 (25.8% below fair value)
  • GF Score™: 74/100 with 5 warning signs

No single metric tells the full story. See the FRA:3JS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JS Global Lifestyle Co Business Description

Other Exchanges JGLCF:USA01691:Hong Kong
Address 10 Harcourt Road, Unit 1, 39th Floor, East Tower, Cheung Kong Centre II, Hong Kong, HKG
JS Global Lifestyle Co Ltd is an investment holding company. Its operating segment includes Joyoung and SharkNinja APAC. Its Joyoung segment is involved in the design, manufacture, marketing, export, and distribution of small kitchen electrical appliances. Its SharkNinja APAC segment, which operates in the Asia Pacific Region, is involved in the design, marketing, manufacture, export, import, and distribution of a full range of floor care products, hard-surface steam cleaning products, small kitchen appliances products, personal care appliances, and home environment appliances under the brands of Shark and Ninja. The company generates maximum revenue from the Joyoung segment.
74GF Score

Get the complete analysis for FRA:3JS

Net-Net Working Capital is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€0.14
Price
€0.19
GF Value