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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.
Paramount Bed Holdings Co's Net-Net Working Capital for the quarter that ended in Sep. 2025 was $2.74.
The industry rank for Paramount Bed Holdings Co's Net-Net Working Capital or its related term are showing as below:
PBHDF's Price-to-Net-Net-Working-Capital is not ranked
in the Medical Devices & Instruments industry.
Industry Median: 6.52
vs PBHDF: 8.70
Paramount Bed Holdings Co (OTCPK:PBHDF) 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.
Paramount Bed Holdings Co Net-Net Working Capital Related Terms
Paramount Bed Holdings Co Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for Paramount Bed Holdings Co'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.
Paramount Bed Holdings Co Net-Net Working Capital Chart
PBHDF vs ISRG, BDX, MDLN: Net-Net Working Capital Comparison
For the Medical Instruments & Supplies subindustry, Paramount Bed Holdings Co'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.
Paramount Bed Holdings Co Price-to-Net-Net-Working-Capital vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Paramount Bed Holdings Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Paramount Bed Holdings Co'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 $2.74 mean?
Paramount Bed Holdings Co (PBHDF) has a Net-Net Working Capital of $2.74 as of Sep. 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 Paramount Bed Holdings Co
Is Paramount Bed Holdings Co's Net-Net Working Capital too high?
Paramount Bed Holdings Co's current Net-Net Working Capital is $2.74. The Medical Devices & Instruments industry median Net-Net Working Capital is 6.52. Paramount Bed Holdings Co's value of $2.74 is 58% below this industry median. Overall, Paramount Bed Holdings Co has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Paramount Bed Holdings Co's Net-Net Working Capital compare to ISRG and BDX?
Paramount Bed Holdings Co's Net-Net Working Capital of $2.74 can be compared against companies in the Medical Devices & Instruments industry. The industry median Net-Net Working Capital is 6.52. Paramount Bed Holdings Co's value of $2.74 is 58% below this benchmark. 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 6.52, based on 421 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. Paramount Bed Holdings Co's current Net-Net Working Capital of $2.74 is 58% below the industry median. 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 Paramount Bed Holdings Co For the Medical Devices & Instruments industry, the median Net-Net Working Capital is 6.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Paramount Bed Holdings Co's current Net-Net Working Capital is $2.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paramount Bed Holdings Co stock overvalued right now?
Paramount Bed Holdings Co (PBHDF) has a current Net-Net Working Capital of $2.74. The stock's GF Value™ is $16.33, compared to a current price of $19.74 — trading 20.9% above its estimated fair value. The current Net-Net Working Capital is $2.74 and 58% below the Medical Devices & Instruments industry median of 6.52. Paramount Bed Holdings Co's overall GF Score™ is 90/100 with 6 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 Paramount Bed Holdings Co (PBHDF), the current Net-Net Working Capital is $2.74 as of Sep. 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 Paramount Bed Holdings Co (PBHDF) Overvalued in 2026?
Based on GuruFocus' analysis, Paramount Bed Holdings Co stock appears to be overvalued.
The current stock price of $19.74 is trading 20.9% above its estimated GF Value™ of $16.33.
Key valuation signals for PBHDF:
Net-Net Working Capital: $2.74
GF Value™: $16.33 vs. price of $19.74 (20.9% above fair value)
Industry Position: 58% below the Medical Devices & Instruments median
No single metric tells the full story. See the PBHDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Paramount Bed Holdings Co Ltd manufactures medical and nursing care products. Its acute care business sells products to intensive care units and other acute care facilities to relieve patient discomfort and prevent secondary infections. The long-term care business sells products used at long-term medical care facilities and nursing homes. The residential and nursing care business sells products to nurses and home-care helpers. The sleep and wellness business sells products to help customers sleep soundly, which include custom-made mattresses. The maintenance business provides bed maintenance and cleaning services. Paramount Bed generates the vast majority of its revenue in Japan.
90GF Score
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