Cell Impact (OSTO:CI) Net-Net Working Capital: kr0.01 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

What is Cell Impact Net-Net Working Capital?

Cell Impact OSTO:CI +0.74% Net-Net Working Capital is kr0.01 as of Mar. 2026. The stock has 7 warning signs investors should review. Among 1,354 Industrial Products companies, Cell Impact ranks better than 65.36% 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.

Cell Impact's Net-Net Working Capital for the quarter that ended in Mar. 2026 was kr0.01.

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

OSTO:CI's Price-to-Net-Net-Working-Capital is ranked better than
65.36% of 1354 companies
in the Industrial Products industry
Industry Median: 8.285 vs OSTO:CI: 5.44

Cell Impact  (OSTO:CI) 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.


Cell Impact Net-Net Working Capital Related Terms


Cell Impact Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for Cell Impact'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.

Cell Impact Net-Net Working Capital Chart

Cell Impact 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 -1.18 2.14 0.38 0.00 -0.01

Cell Impact 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 -0.09 -0.17 0.00 -0.01 0.01

OSTO:CI vs CRS, ATI, MLI: Net-Net Working Capital Comparison

For the Metal Fabrication subindustry, Cell Impact'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.


Cell Impact Price-to-Net-Net-Working-Capital vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Cell Impact's Price-to-Net-Net-Working-Capital distribution charts can be found below:

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



Cell Impact Net-Net Working Capital Calculation

Cell Impact'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)
=(10.859+0.75 * 0.713+0.5 * 50.021-42.342
-0-0)/408.782
=-0.01

Cell Impact'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)
=(3.95+0.75 * 2.056+0.5 * 49.556-25.981
-0-0)/566.938
=0.01

* 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 kr0.01 mean?
Cell Impact (OSTO:CI) has a Net-Net Working Capital of kr0.01 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 Cell Impact According to the industry distribution chart, Cell Impact ranks #469 out of 1354 companies in the Industrial Products industry, placing it in the top 34.6%.
Is Cell Impact's Net-Net Working Capital too high?
Cell Impact's current Net-Net Working Capital is kr0.01. Based on the distribution chart, Cell Impact ranks #469 out of 1354 companies in the Industrial Products industry, which is above the industry midpoint.
How does Cell Impact's Net-Net Working Capital compare to CRS and ATI?
According to the Industrial Products industry distribution chart, Cell Impact ranks #469 out of 1354 companies for Net-Net Working Capital. This puts Cell Impact in the upper half of its industry. The industry median Net-Net Working Capital is 8.29. 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 an Industrial Products company?
The median Net-Net Working Capital among Industrial Products companies is 8.29, based on 1,354 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 Cell Impact For the Industrial Products industry, the median Net-Net Working Capital is 8.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cell Impact's current Net-Net Working Capital is kr0.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cell Impact stock overvalued right now?
Based on GuruFocus' analysis, Cell Impact (OSTO:CI) is currently considered Fairly Valued. The stock's GF Value™ is kr0.05, compared to a current price of kr0.05 — trading 8.8% above its estimated fair value. The current Net-Net Working Capital is kr0.01. 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 Cell Impact (OSTO:CI), the current Net-Net Working Capital is kr0.01 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.

Cell Impact Business Description

Other Exchanges ICL:Germany
Address Kallmossvagen 7A, Karlskoga, SWE, 691 52
Cell Impact develops and manufactures flow plates for fuel cells and electrolyzers using materials such as graphite, stainless steel, and titanium. The company has developed and patented a high-velocity forming method, known as Cell Impact Forming, which enables the production of flow plates with advanced designs. Geographically, it operates in Sweden, Asia, the U.S., and Other Europe. It generates the majority of its revenue from Sweden.