UnacemA (LIM:UNACEMC1) Net-Net Working Capital: S/.-4.19 (As of Jun. 2026)

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LIM:UNACEMC1 Unacem Corp SAA LIM:UNACEMC1
63 GF Score
Price S/.2.27
GF Value S/.1.85
Valuation Modestly Overvalued
! 11 Warning Signs
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What is UnacemA Net-Net Working Capital?

UnacemA LIM:UNACEMC1 +2.44% 63 Net-Net Working Capital is S/.-4.19 as of Jun. 2026. GuruFocus rates LIM:UNACEMC1 with a GF Score™ of 63/100 and a GF Value™ of S/.1.85 (Modestly Overvalued). The stock has 11 warning signs investors should review. Among 100 Building Materials companies, UnacemA ranks worse than 999999% 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.

UnacemA's Net-Net Working Capital for the quarter that ended in Jun. 2026 was S/.-4.19.

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

LIM:UNACEMC1's Price-to-Net-Net-Working-Capital is not ranked *
in the Building Materials industry.
Industry Median: 6.88
* Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.

UnacemA  (LIM:UNACEMC1) 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.


UnacemA Net-Net Working Capital Related Terms


UnacemA Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for UnacemA'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.

UnacemA Net-Net Working Capital Chart

UnacemA 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 -2.70 -2.54 -3.57 -4.08 -4.17

UnacemA 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 -4.04 -4.12 -4.17 -4.20 -4.19

LIM:UNACEMC1 vs CRH, MLM, VMC: Net-Net Working Capital Comparison

For the Building Materials subindustry, UnacemA'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.


UnacemA Price-to-Net-Net-Working-Capital vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, UnacemA's Price-to-Net-Net-Working-Capital distribution charts can be found below:

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


LIM:UNACEMC1
63GF Score
Unacem Corp SAA LIM:UNACEMC1
Net-Net Working Capital is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UnacemA Net-Net Working Capital Calculation

UnacemA'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)
=(352.034+0.75 * 756.534+0.5 * 938.118-7863.221
-0-190.468)/1600.000
=-4.17

UnacemA'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)
=(254.934+0.75 * 919.947+0.5 * 956.962-7924.319
-0-197.738)/1600.000
=-4.19

* 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/.-4.19 mean?
UnacemA (LIM:UNACEMC1) has a Net-Net Working Capital of S/.-4.19 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 UnacemA According to the industry distribution chart, UnacemA ranks #999999 out of 100 companies in the Building Materials industry.
Is UnacemA's Net-Net Working Capital too high?
UnacemA's current Net-Net Working Capital is S/.-4.19. Based on the distribution chart, UnacemA ranks #999999 out of 100 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, UnacemA has a GF Score™ of 63/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UnacemA's Net-Net Working Capital compare to CRH and MLM?
According to the Building Materials industry distribution chart, UnacemA ranks #999999 out of 100 companies for Net-Net Working Capital. This places UnacemA in the lower half of its industry. The industry median Net-Net Working Capital is 6.88. 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 Building Materials company?
The median Net-Net Working Capital among Building Materials companies is 6.88, based on 100 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 UnacemA For the Building Materials industry, the median Net-Net Working Capital is 6.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UnacemA's current Net-Net Working Capital is S/.-4.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UnacemA stock overvalued right now?
Based on GuruFocus' analysis, UnacemA (LIM:UNACEMC1) is currently considered Modestly Overvalued. The stock's GF Value™ is S/.1.85, compared to a current price of S/.2.27 — trading 22.5% above its estimated fair value. The current Net-Net Working Capital is S/.-4.19. UnacemA's overall GF Score™ is 63/100 with 11 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 UnacemA (LIM:UNACEMC1), the current Net-Net Working Capital is S/.-4.19 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 UnacemA (LIM:UNACEMC1) Overvalued in 2026?

Based on GuruFocus' analysis, UnacemA stock appears to be overvalued. The current stock price of S/.2.27 is trading 22.5% above its estimated GF Value™ of S/.1.85. GuruFocus considers UnacemA to be Modestly Overvalued.

Key valuation signals for LIM:UNACEMC1:

  • Net-Net Working Capital: S/.-4.19
  • GF Value™: S/.1.85 vs. price of S/.2.27 (22.5% above fair value)
  • GF Score™: 63/100 with 11 warning signs

No single metric tells the full story. See the LIM:UNACEMC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


UnacemA Business Description

Address Avenue Atocongo 2440, Villa Maria del Triunfo, Lima, PER, 35
Unacem Corp SAA is a Peruvian producer of cement. It produces various types of Portland cement sold under the Andino, Sol, Apu, and Atlas brands. The company also operates a hardware store network to facilitate the sale of UNACEM cement. Other business ventures are Hatunsol, a microfinancing company offering loans in the form of construction materials and labor and transport of materials to the building site to the self-build sector, and Duravia, a concrete pavement solution to compete with traditional asphalt surfacing. The majority of its revenue is from Peru, followed by the United States.
63GF Score

Get the complete analysis for LIM:UNACEMC1

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

S/.2.27
Price
S/.1.85
GF Value