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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.
Lungyen Life Service Co's Net-Net Working Capital for the quarter that ended in Jun. 2026 was NT$-50.01.
The industry rank for Lungyen Life Service Co's Net-Net Working Capital or its related term are showing as below:
ROCO:5530's Price-to-Net-Net-Working-Capital is not ranked *
in the Personal Services industry.
Industry Median: 4 * Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.
Lungyen Life Service Co (ROCO:5530) 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.
Lungyen Life Service Co Net-Net Working Capital Related Terms
Lungyen Life Service Co Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for Lungyen Life Service 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.
Lungyen Life Service Co Net-Net Working Capital Chart
ROCO:5530 vs ROL, SCI, HRB: Net-Net Working Capital Comparison
For the Personal Services subindustry, Lungyen Life Service 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.
Lungyen Life Service Co Price-to-Net-Net-Working-Capital vs Personal Services Industry
For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Lungyen Life Service 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 NT$-50.01 mean?
Lungyen Life Service Co (ROCO:5530) has a Net-Net Working Capital of NT$-50.01 as of Jun. 2026. Ben Graham defined net-net working capital as the per-share sum of cash, 75% of receivables and 50% of inventory less total liabilities. View historical data on Lungyen Life Service Co According to the industry distribution chart, Lungyen Life Service Co ranks #999999 out of 21 companies in the Personal Services industry.
Is Lungyen Life Service Co's Net-Net Working Capital too high?
Lungyen Life Service Co's current Net-Net Working Capital is NT$-50.01. Based on the distribution chart, Lungyen Life Service Co ranks #999999 out of 21 companies in the Personal Services industry, which is in the bottom quartile relative to peers. Overall, Lungyen Life Service Co has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's Net-Net Working Capital compare to ROL and SCI?
According to the Personal Services industry distribution chart, Lungyen Life Service Co ranks #999999 out of 21 companies for Net-Net Working Capital. This places Lungyen Life Service Co in the lower half of its industry. The industry median Net-Net Working Capital is 4.00. 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 Personal Services company?
The median Net-Net Working Capital among Personal Services companies is 4.00, based on 21 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 Lungyen Life Service Co For the Personal Services industry, the median Net-Net Working Capital is 4.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lungyen Life Service Co's current Net-Net Working Capital is NT$-50.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$44.52, compared to a current price of NT$49.55 — trading 11.3% above its estimated fair value. The current Net-Net Working Capital is NT$-50.01. Lungyen Life Service Co's overall GF Score™ is 76/100 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 Lungyen Life Service Co (ROCO:5530), the current Net-Net Working Capital is NT$-50.01 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?
Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued.
The current stock price of NT$49.55 is trading 11.3% above its estimated GF Value™ of NT$44.52.
GuruFocus considers Lungyen Life Service Co to be Modestly Overvalued.
Key valuation signals for ROCO:5530:
Net-Net Working Capital: NT$-50.01
GF Value™: NT$44.52 vs. price of NT$49.55 (11.3% above fair value)
No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
76GF Score
Get the complete analysis for ROCO:5530
Net-Net Working Capital is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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