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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.
Epiworld International Co's Net-Net Working Capital for the quarter that ended in Dec. 2025 was €0.21.
The industry rank for Epiworld International Co's Net-Net Working Capital or its related term are showing as below:
FRA:O5L's Price-to-Net-Net-Working-Capital is ranked worse than 87.27% of 542
companies
in the Semiconductors industry
Industry Median: 11.28
vs FRA:O5L: 64.00
Epiworld International Co (FRA:O5L) 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.
Epiworld International Co Net-Net Working Capital Related Terms
Epiworld International Co Net-Net Working Capital Historical Data
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The historical data trend for Epiworld International 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.
Epiworld International Co Net-Net Working Capital Chart
FRA:O5L vs NVDA, AVGO, MU: Net-Net Working Capital Comparison
For the Semiconductors subindustry, Epiworld International 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.
Epiworld International Co Price-to-Net-Net-Working-Capital vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Epiworld International Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Epiworld International Co's Price-to-Net-Net-Working-Capital falls into.
* 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 €0.21 mean?
Epiworld International Co (FRA:O5L) has a Net-Net Working Capital of €0.21 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 Epiworld International Co According to the industry distribution chart, Epiworld International Co ranks #473 out of 542 companies in the Semiconductors industry, placing it in the top 87.3%.
Is Epiworld International Co's Net-Net Working Capital too high?
Epiworld International Co's current Net-Net Working Capital is €0.21. Based on the distribution chart, Epiworld International Co ranks #473 out of 542 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Epiworld International Co has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Epiworld International Co's Net-Net Working Capital compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Epiworld International Co ranks #473 out of 542 companies for Net-Net Working Capital. This places Epiworld International Co in the lower half of its industry. The industry median Net-Net Working Capital is 11.28. 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 Semiconductors company?
The median Net-Net Working Capital among Semiconductors companies is 11.28, based on 542 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 Epiworld International Co For the Semiconductors industry, the median Net-Net Working Capital is 11.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Epiworld International Co's current Net-Net Working Capital is €0.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Epiworld International Co stock overvalued right now?
Epiworld International Co (FRA:O5L) has a current Net-Net Working Capital of €0.21. The current Net-Net Working Capital is €0.21. Epiworld International Co's overall GF Score™ is 25/100 with 2 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 Epiworld International Co (FRA:O5L), the current Net-Net Working Capital is €0.21 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.
Epiworld International Co Ltd is principally engaged in the manufacturing and sale of SiC epitaxial wafers under Turnkey service and provision of processing services for SiC epitaxial wafers under Consign service in the PRC. It provides commercially available 3-inch, 4-inch, 6-inch, and 8-inch silicon carbide epitaxial wafers. The majority of the company's revenue is generated from the manufacturing and sale of silicon carbide epitaxial wafers in Asia - Greater China.
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