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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.
Mahindra EPC Irrigation's Net-Net Working Capital for the quarter that ended in Jun. 2026 was ₹0.00.
The industry rank for Mahindra EPC Irrigation's Net-Net Working Capital or its related term are showing as below:
NSE:MAHEPC's Price-to-Net-Net-Working-Capital is ranked worse than 79.73% of 74
companies
in the Farm & Heavy Construction Machinery industry
Industry Median: 7.48
vs NSE:MAHEPC: 20.44
Mahindra EPC Irrigation (NSE:MAHEPC) 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.
Mahindra EPC Irrigation Net-Net Working Capital Related Terms
Mahindra EPC Irrigation Net-Net Working Capital Historical Data
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The historical data trend for Mahindra EPC Irrigation'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.
Mahindra EPC Irrigation Net-Net Working Capital Chart
NSE:MAHEPC vs CAT, DE, PCAR: Net-Net Working Capital Comparison
For the Farm & Heavy Construction Machinery subindustry, Mahindra EPC Irrigation'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.
Mahindra EPC Irrigation Price-to-Net-Net-Working-Capital vs Farm & Heavy Construction Machinery Industry
For the Farm & Heavy Construction Machinery industry and Industrials sector, Mahindra EPC Irrigation's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Mahindra EPC Irrigation'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 ₹0.00 mean?
Mahindra EPC Irrigation (NSE:MAHEPC) has a Net-Net Working Capital of ₹0.00 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 Mahindra EPC Irrigation According to the industry distribution chart, Mahindra EPC Irrigation ranks #59 out of 74 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 79.7%.
Is Mahindra EPC Irrigation's Net-Net Working Capital too high?
Mahindra EPC Irrigation's current Net-Net Working Capital is ₹0.00. Based on the distribution chart, Mahindra EPC Irrigation ranks #59 out of 74 companies in the Farm & Heavy Construction Machinery industry, which is in the bottom quartile relative to peers. Overall, Mahindra EPC Irrigation has a GF Score™ of 74/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Mahindra EPC Irrigation's Net-Net Working Capital compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, Mahindra EPC Irrigation ranks #59 out of 74 companies for Net-Net Working Capital. This places Mahindra EPC Irrigation in the lower half of its industry. The industry median Net-Net Working Capital is 7.48. 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 Farm & Heavy Construction Machinery company?
The median Net-Net Working Capital among Farm & Heavy Construction Machinery companies is 7.48, based on 74 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 Mahindra EPC Irrigation For the Farm & Heavy Construction Machinery industry, the median Net-Net Working Capital is 7.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Mahindra EPC Irrigation's current Net-Net Working Capital is ₹0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mahindra EPC Irrigation stock overvalued right now?
Based on GuruFocus' analysis, Mahindra EPC Irrigation (NSE:MAHEPC) is currently considered Possible Value Trap. The stock's GF Value™ is ₹153.20, compared to a current price of ₹105.47 — trading 31.2% below its estimated fair value. The current Net-Net Working Capital is ₹0.00. Mahindra EPC Irrigation's overall GF Score™ is 74/100 with 3 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 Mahindra EPC Irrigation (NSE:MAHEPC), the current Net-Net Working Capital is ₹0.00 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 Mahindra EPC Irrigation (NSE:MAHEPC) Overvalued in 2026?
Based on GuruFocus' analysis, Mahindra EPC Irrigation stock appears to be undervalued.
The current stock price of ₹105.47 is trading 31.2% below its estimated GF Value™ of ₹153.20.
GuruFocus considers Mahindra EPC Irrigation to be Possible Value Trap.
Key valuation signals for NSE:MAHEPC:
Net-Net Working Capital: ₹0.00
GF Value™: ₹153.20 vs. price of ₹105.47 (31.2% below fair value)
No single metric tells the full story. See the NSE:MAHEPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mahindra EPC Irrigation Ltd is engaged in the business of Micro Irrigation Systems such as Drip and Sprinklers, Agricultural Pumps, Greenhouses, and Landscape Products. Its products offer Drip irrigation, Sprinkler Irrigation, Automation, HDPE COIL & PIPE, Protected cultivation, DIY Kit, Mulch Sheet, and Services. The group has one segment, which is Precision Farming Products and Services. It operates in Domestic and Overseas.
74GF 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.
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