POSC (Positron) Net-Net Working Capital: $0.01 (As of Dec. 2025)

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POSC Positron Corp POSC
30 GF Score
Price $1.76
GF Value $0.12
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Positron Net-Net Working Capital?

Positron POSC +5.51% 30 Net-Net Working Capital is $0.01 as of Dec. 2025. GuruFocus rates POSC with a GF Score™ of 30/100 and a GF Value™ of $0.12 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 420 Medical Devices & Instruments companies, Positron ranks worse than 98.1% 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.

Positron's Net-Net Working Capital for the quarter that ended in Dec. 2025 was $0.01.

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

POSC's Price-to-Net-Net-Working-Capital is ranked worse than
98.1% of 420 companies
in the Medical Devices & Instruments industry
Industry Median: 6.635 vs POSC: 176.20

Positron  (OTCPK:POSC) 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.


Positron Net-Net Working Capital Related Terms


Positron Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for Positron'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.

Positron Net-Net Working Capital Chart

Positron Annual Data
Trend Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec24 Dec25
Net-Net Working Capital
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.15 -4.50 -0.21 -0.09 0.01

Positron Semi-Annual Data
Dec97 Dec98 Dec99 Dec00 Dec01 Dec02 Dec03 Dec04 Dec05 Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec24 Dec25
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 -3.15 -4.50 -0.21 -0.09 0.01

POSC vs MDAI, ECOR, COCH: Net-Net Working Capital Comparison

For the Medical Devices subindustry, Positron'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.


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

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

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


POSC
30GF Score
Positron Corp POSC
Net-Net Working Capital is just one metric. See GF Score™, valuation, warning signs, and more.
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Positron Net-Net Working Capital Calculation

Positron'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)
=(2.52+0.75 * 0.008+0.5 * 0.68-2.556
-0-0)/32.799
=0.01

Positron's Net-Net Working Capital (NNWC) per share for the quarter that ended in Dec. 2025 is calculated as

Net-Net Working Capital(Q: Dec. 2025 )
=(Cash, Cash Equivalents, Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(2.52+0.75 * 0.008+0.5 * 0.68-2.556
-0-0)/32.799
=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 $0.01 mean?
Positron (POSC) has a Net-Net Working Capital of $0.01 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 Positron According to the industry distribution chart, Positron ranks #412 out of 420 companies in the Medical Devices & Instruments industry, placing it in the top 98.1%.
Is Positron's Net-Net Working Capital too high?
Positron's current Net-Net Working Capital is $0.01. The Medical Devices & Instruments industry median Net-Net Working Capital is 6.64. Positron's value of $0.01 is 99.8% below this industry median. Based on the distribution chart, Positron ranks #412 out of 420 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Positron has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Positron's Net-Net Working Capital compare to MDAI and ECOR?
According to the Medical Devices & Instruments industry distribution chart, Positron ranks #412 out of 420 companies for Net-Net Working Capital. This places Positron in the lower half of its industry. The industry median Net-Net Working Capital is 6.64. Positron's value of $0.01 is 99.8% 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 6.64, based on 420 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. Positron's current Net-Net Working Capital of $0.01 is 99.8% 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 Positron For the Medical Devices & Instruments industry, the median Net-Net Working Capital is 6.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Positron's current Net-Net Working Capital is $0.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Positron stock overvalued right now?
Based on GuruFocus' analysis, Positron (POSC) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.12, compared to a current price of $1.76 — trading 1368.3% above its estimated fair value. The current Net-Net Working Capital is $0.01 and 99.8% below the Medical Devices & Instruments industry median of 6.64. Positron's overall GF Score™ is 30/100 with 8 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 Positron (POSC), the current Net-Net Working Capital is $0.01 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 Positron (POSC) Overvalued in 2026?

Based on GuruFocus' analysis, Positron stock appears to be overvalued. The current stock price of $1.76 is trading 1368.3% above its estimated GF Value™ of $0.12. GuruFocus considers Positron to be Significantly Overvalued.

Key valuation signals for POSC:

  • Net-Net Working Capital: $0.01
  • GF Value™: $0.12 vs. price of $1.76 (1368.3% above fair value)
  • GF Score™: 30/100 with 8 warning signs
  • Industry Position: 99.8% below the Medical Devices & Instruments median (#412 of 420)

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


Positron Business Description

Address 3784 Commerce Court, Suite 100, North Tonawanda, NY, USA, 14120
Positron Corp is a medical technology company engaged in the co-development, manufacture, and sale of PET and PET-CT imaging systems, delivering high-performance, cost-effective molecular imaging solutions that empower healthcare providers to improve the diagnosis and treatment of cardiovascular disease and other critical conditions. By combining proprietary PET and PET-CT systems with comprehensive clinical and technical support, flexible financing, & a focus on operational efficiency, Positron makes advance diagnostic imaging more accessible & sustainable for hospitals, outpatient centers, & physician practices. The company focused on advancing positron emission tomography imaging through the development, manufacture, & commercialization of PET & PET-computed tomography imaging systems.
30GF 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.

$1.76
Price
$0.12
GF Value