Austral GroupA (LIM:AUSTRAC1) Net-Net Working Capital: S/.-1.64 (As of Dec. 2025)

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LIM:AUSTRAC1 Austral Group SAA LIM:AUSTRAC1
52 GF Score
Price S/.1.48
GF Value S/.2.01
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Austral GroupA Net-Net Working Capital?

Austral GroupA LIM:AUSTRAC1 52 Net-Net Working Capital is S/.-1.64 as of Dec. 2025. GuruFocus rates LIM:AUSTRAC1 with a GF Score™ of 52/100 and a GF Value™ of S/.2.01 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 652 Consumer Packaged Goods companies, Austral GroupA ranks worse than 153374.08% 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.

Austral GroupA's Net-Net Working Capital for the quarter that ended in Dec. 2025 was S/.-1.64.

The industry rank for Austral GroupA's Net-Net Working Capital or its related term are showing as below:

LIM:AUSTRAC1's Price-to-Net-Net-Working-Capital is not ranked *
in the Consumer Packaged Goods industry.
Industry Median: 6.75
* Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.

Austral GroupA  (LIM:AUSTRAC1) 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.


Austral GroupA Net-Net Working Capital Related Terms


Austral GroupA Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for Austral GroupA'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.

Austral GroupA Net-Net Working Capital Chart

Austral GroupA Annual Data
Trend Dec05 Dec06 Dec07 Dec08 Dec09 Dec24 Dec25
Net-Net Working Capital
Get a 7-Day Free Trial -2.50 -1.58 -1.56 -1.46 -1.64

Austral GroupA Semi-Annual Data
Dec05 Dec06 Dec07 Dec08 Dec09 Dec24 Dec25
Net-Net Working Capital Get a 7-Day Free Trial -2.50 -1.58 -1.56 -1.46 -1.64

LIM:AUSTRAC1 vs ADM, BG, TSN: Net-Net Working Capital Comparison

For the Farm Products subindustry, Austral GroupA'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.


Austral GroupA Price-to-Net-Net-Working-Capital vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Austral GroupA's Price-to-Net-Net-Working-Capital distribution charts can be found below:

* The bar in red indicates where Austral GroupA's Price-to-Net-Net-Working-Capital falls into.


LIM:AUSTRAC1
52GF Score
Austral Group SAA LIM:AUSTRAC1
Net-Net Working Capital is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Austral GroupA Net-Net Working Capital Calculation

Austral GroupA'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)
=(81.245+0.75 * 21.816+0.5 * 241.499-644.181
-0-0)/259.003
=-1.64

Austral GroupA'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)
=(81.245+0.75 * 21.816+0.5 * 241.499-644.181
-0-0)/259.003
=-1.64

* 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 S/.-1.64 mean?
Austral GroupA (LIM:AUSTRAC1) has a Net-Net Working Capital of S/.-1.64 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 Austral GroupA According to the industry distribution chart, Austral GroupA ranks #999999 out of 652 companies in the Consumer Packaged Goods industry.
Is Austral GroupA's Net-Net Working Capital too high?
Austral GroupA's current Net-Net Working Capital is S/.-1.64. Based on the distribution chart, Austral GroupA ranks #999999 out of 652 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Austral GroupA has a GF Score™ of 52/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Austral GroupA's Net-Net Working Capital compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Austral GroupA ranks #999999 out of 652 companies for Net-Net Working Capital. This places Austral GroupA in the lower half of its industry. The industry median Net-Net Working Capital is 6.75. 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 Consumer Packaged Goods company?
The median Net-Net Working Capital among Consumer Packaged Goods companies is 6.75, based on 652 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 Austral GroupA For the Consumer Packaged Goods industry, the median Net-Net Working Capital is 6.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Austral GroupA's current Net-Net Working Capital is S/.-1.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Austral GroupA stock overvalued right now?
Based on GuruFocus' analysis, Austral GroupA (LIM:AUSTRAC1) is currently considered Modestly Undervalued. The stock's GF Value™ is S/.2.01, compared to a current price of S/.1.48 — trading 26.4% below its estimated fair value. The current Net-Net Working Capital is S/.-1.64. Austral GroupA's overall GF Score™ is 52/100 with 7 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 Austral GroupA (LIM:AUSTRAC1), the current Net-Net Working Capital is S/.-1.64 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 Austral GroupA (LIM:AUSTRAC1) Overvalued in 2026?

Based on GuruFocus' analysis, Austral GroupA stock appears to be undervalued. The current stock price of S/.1.48 is trading 26.4% below its estimated GF Value™ of S/.2.01. GuruFocus considers Austral GroupA to be Modestly Undervalued.

Key valuation signals for LIM:AUSTRAC1:

  • Net-Net Working Capital: S/.-1.64
  • GF Value™: S/.2.01 vs. price of S/.1.48 (26.4% below fair value)
  • GF Score™: 52/100 with 7 warning signs

No single metric tells the full story. See the LIM:AUSTRAC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Austral GroupA Business Description

Address Torre Real Siete, Avenue Victor Andres Belaunde 147, Centro Empresarial Real, San Isidro, Lima, PER, 15073
Austral Group SAA is a fishing company. The company produces and markets canned, and frozen products, fish meal, and raw fish oil. The company has two main operating and reportable segments: Indirect Human Consumption (IHC), which includes fishmeal and fish oil products, and Direct Human Consumption (DHC), which includes the production of canned and frozen fish.
52GF Score

Get the complete analysis for LIM:AUSTRAC1

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

S/.1.48
Price
S/.2.01
GF Value