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.
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.
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.
UkrGasBank OJSC's Net-Net Working Capital for the quarter that ended in Jun. 2026 was ₴-10.07.
The industry rank for UkrGasBank OJSC's Net-Net Working Capital or its related term are showing as below:
PFTS:UGZB's Price-to-Net-Net-Working-Capital is not ranked *
in the Banks industry.
Industry Median: 2.03 * Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.
UkrGasBank OJSC (PFTS:UGZB) 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.
UkrGasBank OJSC Net-Net Working Capital Related Terms
UkrGasBank OJSC Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for UkrGasBank OJSC'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.
PFTS:UGZB vs PNC, USB: Net-Net Working Capital Comparison
For the Banks - Regional subindustry, UkrGasBank OJSC'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.
UkrGasBank OJSC Price-to-Net-Net-Working-Capital vs Banks Industry
For the Banks industry and Financial Services sector, UkrGasBank OJSC's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where UkrGasBank OJSC'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 ₴-10.07 mean?
UkrGasBank OJSC (PFTS:UGZB) has a Net-Net Working Capital of ₴-10.07 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 UkrGasBank OJSC According to the industry distribution chart, UkrGasBank OJSC ranks #999999 out of 9 companies in the Banks industry.
Is UkrGasBank OJSC's Net-Net Working Capital too high?
UkrGasBank OJSC's current Net-Net Working Capital is ₴-10.07. Based on the distribution chart, UkrGasBank OJSC ranks #999999 out of 9 companies in the Banks industry, which is in the bottom quartile relative to peers. Overall, UkrGasBank OJSC has a GF Score™ of 100/100, reflecting its overall financial health beyond just this single metric.
How does UkrGasBank OJSC's Net-Net Working Capital compare to PNC and USB?
According to the Banks industry distribution chart, UkrGasBank OJSC ranks #999999 out of 9 companies for Net-Net Working Capital. This places UkrGasBank OJSC in the lower half of its industry. The industry median Net-Net Working Capital is 2.03. 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 Banks company?
The median Net-Net Working Capital among Banks companies is 2.03, based on 9 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 UkrGasBank OJSC For the Banks industry, the median Net-Net Working Capital is 2.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UkrGasBank OJSC's current Net-Net Working Capital is ₴-10.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UkrGasBank OJSC stock overvalued right now?
UkrGasBank OJSC (PFTS:UGZB) has a current Net-Net Working Capital of ₴-10.07. The stock's GF Value™ is ₴0.76, compared to a current price of ₴0.33 — trading 56.9% below its estimated fair value. The current Net-Net Working Capital is ₴-10.07. UkrGasBank OJSC's overall GF Score™ is 100/100 with 1 warning sign 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 UkrGasBank OJSC (PFTS:UGZB), the current Net-Net Working Capital is ₴-10.07 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 UkrGasBank OJSC (PFTS:UGZB) Overvalued in 2026?
Based on GuruFocus' analysis, UkrGasBank OJSC stock appears to be undervalued.
The current stock price of ₴0.33 is trading 56.9% below its estimated GF Value™ of ₴0.76.
Key valuation signals for PFTS:UGZB:
Net-Net Working Capital: ₴-10.07
GF Value™: ₴0.76 vs. price of ₴0.33 (56.9% below fair value)
No single metric tells the full story. See the PFTS:UGZB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UkrGasBank OJSC provides a range of banking products and services for retail and corporate customers in Ukraine. It accepts deposits and current accounts, and provides purpose and consumer loans, and overdrafts. The company also offers payment and fund transfer, currency exchange, credit card handling, financing, and other banking services, as well as attracts and places funds for its corporate and retail customers. Its segments are Retail banking, Corporate banking, clients of small and medium-sized enterprises (SME); Financial institutions, treasury and investment business; and Other Activities. The majority of its revenue is generated from the Financial institutions, treasury, and investment business.
100GF Score
Get the complete analysis for PFTS:UGZB
Net-Net Working Capital is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PFTS:UGZB has been successfully added to your 
