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.
Playmates Toys's Net-Net Working Capital for the quarter that ended in Dec. 2025 was $0.10.
The industry rank for Playmates Toys's Net-Net Working Capital or its related term are showing as below:
PMTYF's Price-to-Net-Net-Working-Capital is ranked better than 96.73% of 214
companies
in the Travel & Leisure industry
Industry Median: 6.835
vs PMTYF: 0.61
Playmates Toys (OTCPK:PMTYF) 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.
Playmates Toys Net-Net Working Capital Related Terms
Playmates Toys Net-Net Working Capital Historical Data
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The historical data trend for Playmates Toys'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.
PMTYF vs AS, HAS, LTH: Net-Net Working Capital Comparison
For the Leisure subindustry, Playmates Toys'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.
Playmates Toys Price-to-Net-Net-Working-Capital vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Playmates Toys's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Playmates Toys'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 $0.10 mean?
Playmates Toys (PMTYF) has a Net-Net Working Capital of $0.10 as of Dec. 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 Playmates Toys According to the industry distribution chart, Playmates Toys ranks #7 out of 214 companies in the Travel & Leisure industry, placing it in the top 3.3%.
Is Playmates Toys' Net-Net Working Capital too high?
Playmates Toys' current Net-Net Working Capital is $0.10. The Travel & Leisure industry median Net-Net Working Capital is 6.84. Playmates Toys' value of $0.10 is 98.5% below this industry median. Based on the distribution chart, Playmates Toys ranks #7 out of 214 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Playmates Toys has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Playmates Toys' Net-Net Working Capital compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Playmates Toys ranks #7 out of 214 companies for Net-Net Working Capital. This places Playmates Toys in the top 3% of its industry — outperforming the majority of peers. The industry median Net-Net Working Capital is 6.84. Playmates Toys' value of $0.10 is 98.5% 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 Travel & Leisure company?
The median Net-Net Working Capital among Travel & Leisure companies is 6.84, based on 214 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. Playmates Toys's current Net-Net Working Capital of $0.10 is 98.5% 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 Playmates Toys For the Travel & Leisure industry, the median Net-Net Working Capital is 6.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Playmates Toys's current Net-Net Working Capital is $0.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Playmates Toys stock overvalued right now?
Based on GuruFocus' analysis, Playmates Toys (PMTYF) is currently considered Fairly Valued. The stock's GF Value™ is $0.05, compared to a current price of $0.06 — trading 10.3% above its estimated fair value. The current Net-Net Working Capital is $0.10 and 98.5% below the Travel & Leisure industry median of 6.84. Playmates Toys' overall GF Score™ is 54/100 with 4 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 Playmates Toys (PMTYF), the current Net-Net Working Capital is $0.10 as of Dec. 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 Playmates Toys (PMTYF) Overvalued in 2026?
Based on GuruFocus' analysis, Playmates Toys stock appears to be overvalued.
The current stock price of $0.06 is trading 10.3% above its estimated GF Value™ of $0.05.
GuruFocus considers Playmates Toys to be Fairly Valued.
Key valuation signals for PMTYF:
Net-Net Working Capital: $0.10
GF Value™: $0.05 vs. price of $0.06 (10.3% above fair value)
Industry Position: 98.5% below the Travel & Leisure median (#7 of 214)
No single metric tells the full story. See the PMTYF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Playmates Toys Ltd is an investment holding company engaged in the design, development, marketing, and distribution of toys and family entertainment activity products. The company's core activities are in the creation, design, marketing, and world-wide distribution of branded toys. The firm selects and matches the appropriate sculptors, packaging designers, finished goods vendors, and advertising agencies for each project. The group's revenue principally comprises revenue from the design, development, marketing, and distribution of toys and family entertainment activity products. Its geographic areas are Hong Kong, the Americas, including the USA and Others, Europe, Asia Pacific, other than Hong Kong, and Others. The group generates the majority of its revenue from the USA.
54GF Score
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