OSSFF (Embla Medical hf) Net-Net Working Capital: $-1.23 (As of Mar. 2026)


OSSFF Embla Medical hf OSSFF
92 GF Score
Price $4.15
GF Value $5.33
! 2 Warning Signs
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What is Embla Medical hf Net-Net Working Capital?

Embla Medical hf OSSFF 92 Net-Net Working Capital is $-1.23 as of Mar. 2026. GuruFocus rates OSSFF with a GF Score™ of 92/100 and a GF Value™ of $5.33. The stock has 2 warning signs investors should review. Among 423 Medical Devices & Instruments companies, Embla Medical hf ranks worse than 236406.38% 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.

Embla Medical hf's Net-Net Working Capital for the quarter that ended in Mar. 2026 was $-1.23.

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

OSSFF's Price-to-Net-Net-Working-Capital is not ranked *
in the Medical Devices & Instruments industry.
Industry Median: 6.89
* Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.

Embla Medical hf  (OTCPK:OSSFF) 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.


Embla Medical hf Net-Net Working Capital Related Terms


Embla Medical hf Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for Embla Medical hf'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.

Embla Medical hf Net-Net Working Capital Chart

Embla Medical hf 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 -0.97 -1.10 -1.06 -1.20 -1.28

Embla Medical hf Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -1.23 -1.32 -1.30 -1.28 -1.23

OSSFF vs ABT, SYK, MDT: Net-Net Working Capital Comparison

For the Medical Devices subindustry, Embla Medical hf'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.


Embla Medical hf Price-to-Net-Net-Working-Capital vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Embla Medical hf's Price-to-Net-Net-Working-Capital distribution charts can be found below:

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


OSSFF
92GF Score
Embla Medical hf OSSFF
Net-Net Working Capital is just one metric. See GF Score™, valuation, warning signs, and more.
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Embla Medical hf Net-Net Working Capital Calculation

Embla Medical hf'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)
=(102.507+0.75 * 144.781+0.5 * 165.617-834.688
-0-5.254)/427.768
=-1.28

Embla Medical hf's Net-Net Working Capital (NNWC) per share for the quarter that ended in Mar. 2026 is calculated as

Net-Net Working Capital(Q: Mar. 2026 )
=(Cash, Cash Equivalents, Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(94.408+0.75 * 140.633+0.5 * 166.423-804.534
-0-5.245)/427.212
=-1.23

* 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 $-1.23 mean?
Embla Medical hf (OSSFF) has a Net-Net Working Capital of $-1.23 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 Embla Medical hf According to the industry distribution chart, Embla Medical hf ranks #999999 out of 423 companies in the Medical Devices & Instruments industry.
Is Embla Medical hf's Net-Net Working Capital too high?
Embla Medical hf's current Net-Net Working Capital is $-1.23. Based on the distribution chart, Embla Medical hf ranks #999999 out of 423 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Embla Medical hf has a GF Score™ of 92/100, reflecting its overall financial health beyond just this single metric.
How does Embla Medical hf's Net-Net Working Capital compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Embla Medical hf ranks #999999 out of 423 companies for Net-Net Working Capital. This places Embla Medical hf in the lower half of its industry. The industry median Net-Net Working Capital is 6.89. 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 Medical Devices & Instruments company?
The median Net-Net Working Capital among Medical Devices & Instruments companies is 6.89, based on 423 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 Embla Medical hf For the Medical Devices & Instruments industry, the median Net-Net Working Capital is 6.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Embla Medical hf's current Net-Net Working Capital is $-1.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Embla Medical hf stock overvalued right now?
Embla Medical hf (OSSFF) has a current Net-Net Working Capital of $-1.23. The stock's GF Value™ is $5.33, compared to a current price of $4.15 — trading 22.1% below its estimated fair value. The current Net-Net Working Capital is $-1.23. Embla Medical hf's overall GF Score™ is 92/100 with 2 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 Embla Medical hf (OSSFF), the current Net-Net Working Capital is $-1.23 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 Embla Medical hf (OSSFF) Overvalued in 2026?

Based on GuruFocus' analysis, Embla Medical hf stock appears to be undervalued. The current stock price of $4.15 is trading 22.1% below its estimated GF Value™ of $5.33.

Key valuation signals for OSSFF:

  • Net-Net Working Capital: $-1.23
  • GF Value™: $5.33 vs. price of $4.15 (22.1% below fair value)
  • GF Score™: 92/100 with 2 warning signs

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


Embla Medical hf Business Description

Address Grjothals 5, Reykjavik, ISL
Embla Medical hf operates as an orthopedic products company specializing in the design, development, manufacturing and sales of prosthetics and bracing & supports products. The company also provides patient care through a network of Orthotic and Prosthetic (O&P) facilities. It sells its products in multiple countries, with Europe and North America representing its principal markets. The company operates within three business segments: Prosthetics & Neuro Orthotics, Bracing & Supports and Patient Care. The majority of the company's revenue is derived from the Prosthetics & Neuro Orthotics, which includes products designed for users with varying mobility needs, ranging from lower-activity applications to solutions intended for more active use.
92GF 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.

$4.15
Price
$5.33
GF Value