GNGYF (Guangshen Railway Co) Net-Net Working Capital: $0.02 (As of Jun. 2026)

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GNGYF Guangshen Railway Co Ltd GNGYF
51 GF Score
Price $0.30
GF Value $0.32
Valuation Fairly Valued
! 4 Warning Signs
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What is Guangshen Railway Co Net-Net Working Capital?

Guangshen Railway Co GNGYF 51 Net-Net Working Capital is $0.02 as of Jun. 2026. GuruFocus rates GNGYF with a GF Score™ of 51/100 and a GF Value™ of $0.32 (Fairly Valued). The stock has 4 warning signs investors should review. Among 227 Transportation companies, Guangshen Railway Co ranks worse than 81.94% 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.

Guangshen Railway Co's Net-Net Working Capital for the quarter that ended in Jun. 2026 was $0.02.

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

GNGYF's Price-to-Net-Net-Working-Capital is ranked worse than
81.94% of 227 companies
in the Transportation industry
Industry Median: 6.52 vs GNGYF: 29.99

Guangshen Railway Co  (OTCPK:GNGYF) 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.


Guangshen Railway Co Net-Net Working Capital Related Terms


Guangshen Railway Co Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for Guangshen Railway 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.

Guangshen Railway Co Net-Net Working Capital Chart

Guangshen Railway 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 -0.11 -0.14 -0.09 -0.06 -0.01

Guangshen Railway Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 Premium Member Only Premium Member Only -0.02 -0.01 -0.01 0.01 0.02

GNGYF vs UNP, CSX, NSC: Net-Net Working Capital Comparison

For the Railroads subindustry, Guangshen Railway 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.


Guangshen Railway Co Price-to-Net-Net-Working-Capital vs Transportation Industry

For the Transportation industry and Industrials sector, Guangshen Railway Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:

* The bar in red indicates where Guangshen Railway Co's Price-to-Net-Net-Working-Capital falls into.


GNGYF
51GF Score
Guangshen Railway Co Ltd GNGYF
Net-Net Working Capital is just one metric. See GF Score™, valuation, warning signs, and more.
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Guangshen Railway Co Net-Net Working Capital Calculation

Guangshen Railway 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)
=(588.52+0.75 * 716.114+0.5 * 46.711-1234.014
-0--5.94)/7083.537
=-0.01

Guangshen Railway Co's Net-Net Working Capital (NNWC) per share for the quarter that ended in Jun. 2026 is calculated as

Net-Net Working Capital(Q: Jun. 2026 )
=(Cash, Cash Equivalents, Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(698.427+0.75 * 846.648+0.5 * 53.136-1227.94
-0--6.209)/7083.537
=0.02

* 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 $0.02 mean?
Guangshen Railway Co (GNGYF) has a Net-Net Working Capital of $0.02 as of Jun. 2026. 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 Guangshen Railway Co According to the industry distribution chart, Guangshen Railway Co ranks #186 out of 227 companies in the Transportation industry, placing it in the top 81.9%.
Is Guangshen Railway Co's Net-Net Working Capital too high?
Guangshen Railway Co's current Net-Net Working Capital is $0.02. The Transportation industry median Net-Net Working Capital is 6.52. Guangshen Railway Co's value of $0.02 is 99.7% below this industry median. Based on the distribution chart, Guangshen Railway Co ranks #186 out of 227 companies in the Transportation industry, which is in the bottom quartile relative to peers. Overall, Guangshen Railway Co has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Guangshen Railway Co's Net-Net Working Capital compare to UNP and CSX?
According to the Transportation industry distribution chart, Guangshen Railway Co ranks #186 out of 227 companies for Net-Net Working Capital. This places Guangshen Railway Co in the lower half of its industry. The industry median Net-Net Working Capital is 6.52. Guangshen Railway Co's value of $0.02 is 99.7% below this benchmark. 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 Transportation company?
The median Net-Net Working Capital among Transportation companies is 6.52, based on 227 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. Guangshen Railway Co's current Net-Net Working Capital of $0.02 is 99.7% below the industry median. 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 Guangshen Railway Co For the Transportation industry, the median Net-Net Working Capital is 6.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Guangshen Railway Co's current Net-Net Working Capital is $0.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guangshen Railway Co stock overvalued right now?
Based on GuruFocus' analysis, Guangshen Railway Co (GNGYF) is currently considered Fairly Valued. The stock's GF Value™ is $0.32, compared to a current price of $0.30 — trading 6.3% below its estimated fair value. The current Net-Net Working Capital is $0.02 and 99.7% below the Transportation industry median of 6.52. Guangshen Railway Co's overall GF Score™ is 51/100 with 4 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 Guangshen Railway Co (GNGYF), the current Net-Net Working Capital is $0.02 as of Jun. 2026. 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 Guangshen Railway Co (GNGYF) Overvalued in 2026?

Based on GuruFocus' analysis, Guangshen Railway Co stock appears to be undervalued. The current stock price of $0.30 is trading 6.3% below its estimated GF Value™ of $0.32. GuruFocus considers Guangshen Railway Co to be Fairly Valued.

Key valuation signals for GNGYF:

  • Net-Net Working Capital: $0.02
  • GF Value™: $0.32 vs. price of $0.30 (6.3% below fair value)
  • GF Score™: 51/100 with 4 warning signs
  • Industry Position: 99.7% below the Transportation median (#186 of 227)

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


Guangshen Railway Co Business Description

Address No. 1052, Heping Road, Guangdong Province, Luohu District, Shenzhen, CHN, 518010
Guangshen Railway Co Ltd is engaged in railway transportation services, including passenger and freight transport in the PRC including Hong Kong. The company operates intercity railway services, long-distance trains, and Hong Kong through trains. It operates the Guangzhou-Shenzhen railway line and related rail networks. The Group operates as a single segment.
51GF Score

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

$0.30
Price
$0.32
GF Value