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Sapphire Textile MillsKAR:SAPT 94 Net-Net Working Capital is ₨-2,601.33 as of Mar. 2026. GuruFocus rates KAR:SAPT with a GF Score™ of 94/100 and a GF Value™ of ₨1,413.29 (Fairly Valued). The stock has 9 warning signs investors should review. Among 369 Manufacturing - Apparel & Accessories companies, Sapphire Textile Mills ranks worse than 271002.44% 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.
Sapphire Textile Mills's Net-Net Working Capital for the quarter that ended in Mar. 2026 was ₨-2,601.33.
The industry rank for Sapphire Textile Mills's Net-Net Working Capital or its related term are showing as below:
KAR:SAPT's Price-to-Net-Net-Working-Capital is not ranked *
in the Manufacturing - Apparel & Accessories industry.
Industry Median: 5.22 * Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.
Sapphire Textile Mills (KAR:SAPT) 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.
Sapphire Textile Mills Net-Net Working Capital Related Terms
Sapphire Textile Mills Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for Sapphire Textile Mills'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.
Sapphire Textile Mills Net-Net Working Capital Chart
Sapphire Textile Mills Net-Net Working Capital Competitor Comparison
For the Textile Manufacturing subindustry, Sapphire Textile Mills'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.
Sapphire Textile Mills Price-to-Net-Net-Working-Capital vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Sapphire Textile Mills's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Sapphire Textile Mills'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 ₨-2,601.33 mean?
Sapphire Textile Mills (KAR:SAPT) has a Net-Net Working Capital of ₨-2,601.33 as of Mar. 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 Sapphire Textile Mills According to the industry distribution chart, Sapphire Textile Mills ranks #999999 out of 369 companies in the Manufacturing - Apparel & Accessories industry.
Is Sapphire Textile Mills' Net-Net Working Capital too high?
Sapphire Textile Mills' current Net-Net Working Capital is ₨-2,601.33. Based on the distribution chart, Sapphire Textile Mills ranks #999999 out of 369 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Sapphire Textile Mills has a GF Score™ of 94/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sapphire Textile Mills' Net-Net Working Capital compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Sapphire Textile Mills ranks #999999 out of 369 companies for Net-Net Working Capital. This places Sapphire Textile Mills in the lower half of its industry. The industry median Net-Net Working Capital is 5.22. 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 Manufacturing - Apparel & Accessories company?
The median Net-Net Working Capital among Manufacturing - Apparel & Accessories companies is 5.22, based on 369 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 Sapphire Textile Mills For the Manufacturing - Apparel & Accessories industry, the median Net-Net Working Capital is 5.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sapphire Textile Mills's current Net-Net Working Capital is ₨-2,601.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sapphire Textile Mills stock overvalued right now?
Based on GuruFocus' analysis, Sapphire Textile Mills (KAR:SAPT) is currently considered Fairly Valued. The stock's GF Value™ is ₨1,413.29, compared to a current price of ₨1,447.72 — trading 2.4% above its estimated fair value. The current Net-Net Working Capital is ₨-2,601.33. Sapphire Textile Mills' overall GF Score™ is 94/100 with 9 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 Sapphire Textile Mills (KAR:SAPT), the current Net-Net Working Capital is ₨-2,601.33 as of Mar. 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 Sapphire Textile Mills (KAR:SAPT) Overvalued in 2026?
Based on GuruFocus' analysis, Sapphire Textile Mills stock appears to be overvalued.
The current stock price of ₨1,447.72 is trading 2.4% above its estimated GF Value™ of ₨1,413.29.
GuruFocus considers Sapphire Textile Mills to be Fairly Valued.
Key valuation signals for KAR:SAPT:
Net-Net Working Capital: ₨-2,601.33
GF Value™: ₨1,413.29 vs. price of ₨1,447.72 (2.4% above fair value)
No single metric tells the full story. See the KAR:SAPT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sapphire Textile Mills Ltd is the company mainly involved in the manufacturing and sale of yarn, fabrics, home textile products, finishing and printing of fabrics. Its segments include Spinning, Weaving, Processing, printing, Home Textile Products, Textile Retail, Stitching, and Power Generation. Geographically, it generates the majority of the revenue from the domestic market.
94GF Score
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