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.
LABFF's Price-to-Net-Net-Working-Capital is ranked worse than 80.96% of 415
companies
in the Drug Manufacturers industry
Industry Median: 7.76
vs LABFF: 27.21
Laboratorios Farmaceuticos Rovi (OTCPK:LABFF) 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.
Laboratorios Farmaceuticos Rovi Net-Net Working Capital Related Terms
Laboratorios Farmaceuticos Rovi Net-Net Working Capital Historical Data
* 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.
Laboratorios Farmaceuticos Rovi Net-Net Working Capital Chart
LABFF vs ZTS, UTHR, VTRS: Net-Net Working Capital Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Laboratorios Farmaceuticos Rovi'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.
Laboratorios Farmaceuticos Rovi Price-to-Net-Net-Working-Capital vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Laboratorios Farmaceuticos Rovi's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Laboratorios Farmaceuticos Rovi'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 $2.38 mean?
Laboratorios Farmaceuticos Rovi (LABFF) has a Net-Net Working Capital of $2.38 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 Laboratorios Farmaceuticos Rovi According to the industry distribution chart, Laboratorios Farmaceuticos Rovi ranks #336 out of 415 companies in the Drug Manufacturers industry, placing it in the top 81%.
Is Laboratorios Farmaceuticos Rovi's Net-Net Working Capital too high?
Laboratorios Farmaceuticos Rovi's current Net-Net Working Capital is $2.38. The Drug Manufacturers industry median Net-Net Working Capital is 7.76. Laboratorios Farmaceuticos Rovi's value of $2.38 is 69.3% below this industry median. Based on the distribution chart, Laboratorios Farmaceuticos Rovi ranks #336 out of 415 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Laboratorios Farmaceuticos Rovi has a GF Score™ of 93/100, reflecting its overall financial health beyond just this single metric.
How does Laboratorios Farmaceuticos Rovi's Net-Net Working Capital compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Laboratorios Farmaceuticos Rovi ranks #336 out of 415 companies for Net-Net Working Capital. This places Laboratorios Farmaceuticos Rovi in the lower half of its industry. The industry median Net-Net Working Capital is 7.76. Laboratorios Farmaceuticos Rovi's value of $2.38 is 69.3% 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 Drug Manufacturers company?
The median Net-Net Working Capital among Drug Manufacturers companies is 7.76, based on 415 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. Laboratorios Farmaceuticos Rovi's current Net-Net Working Capital of $2.38 is 69.3% 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 Laboratorios Farmaceuticos Rovi For the Drug Manufacturers industry, the median Net-Net Working Capital is 7.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Laboratorios Farmaceuticos Rovi's current Net-Net Working Capital is $2.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Laboratorios Farmaceuticos Rovi stock overvalued right now?
Laboratorios Farmaceuticos Rovi (LABFF) has a current Net-Net Working Capital of $2.38. The stock's GF Value™ is $82.42, compared to a current price of $90.61 — trading 9.9% above its estimated fair value. The current Net-Net Working Capital is $2.38 and 69.3% below the Drug Manufacturers industry median of 7.76. Laboratorios Farmaceuticos Rovi's overall GF Score™ is 93/100 with 1 warning sign 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 Laboratorios Farmaceuticos Rovi (LABFF), the current Net-Net Working Capital is $2.38 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 Laboratorios Farmaceuticos Rovi (LABFF) Overvalued in 2026?
Based on GuruFocus' analysis, Laboratorios Farmaceuticos Rovi stock appears to be overvalued.
The current stock price of $90.61 is trading 9.9% above its estimated GF Value™ of $82.42.
Key valuation signals for LABFF:
Net-Net Working Capital: $2.38
GF Value™: $82.42 vs. price of $90.61 (9.9% above fair value)
Industry Position: 69.3% below the Drug Manufacturers median (#336 of 415)
No single metric tells the full story. See the LABFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Laboratorios Farmaceuticos Rovi Business Description
Laboratorios Farmaceuticos Rovi SA is a biotechnology company engaged in the research, development, manufacturing, and marketing of small molecule and specialty biologic drugs. The company has a diversified portfolio of products that it markets in Spain through its specialized sales force of specialist physicians, hospitals and pharmacies. Laboratorios' research and development pipeline is focused on the expansion of applications, indications, and alternative mechanisms of action for heparin-derived products. The company aims to obtain new pharmaceutical products that enable the regular administration of formulations that are administered daily in chronic and prolonged treatments. Its two segments are Manufacturing and Marketing.
93GF Score
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