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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.
ROCO:7708's Price-to-Net-Net-Working-Capital is ranked worse than 63.83% of 47
companies
in the Restaurants industry
Industry Median: 13.73
vs ROCO:7708: 21.60
Family International Gourmet Co (ROCO:7708) 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.
Family International Gourmet Co Net-Net Working Capital Related Terms
Family International Gourmet Co Net-Net Working Capital Historical Data
* 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.
Family International Gourmet Co Net-Net Working Capital Chart
ROCO:7708 vs MCD, SBUX, CMG: Net-Net Working Capital Comparison
For the Restaurants subindustry, Family International Gourmet 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.
Family International Gourmet Co Price-to-Net-Net-Working-Capital vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Family International Gourmet Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Family International Gourmet 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$4.26 mean?
Family International Gourmet Co (ROCO:7708) has a Net-Net Working Capital of NT$4.26 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 Family International Gourmet Co According to the industry distribution chart, Family International Gourmet Co ranks #30 out of 47 companies in the Restaurants industry, placing it in the top 63.8%.
Is Family International Gourmet Co's Net-Net Working Capital too high?
Family International Gourmet Co's current Net-Net Working Capital is NT$4.26. Based on the distribution chart, Family International Gourmet Co ranks #30 out of 47 companies in the Restaurants industry, which is below the industry midpoint. Overall, Family International Gourmet Co has a GF Score™ of 49/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Family International Gourmet Co's Net-Net Working Capital compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Family International Gourmet Co ranks #30 out of 47 companies for Net-Net Working Capital. This places Family International Gourmet Co in the lower half of its industry. The industry median Net-Net Working Capital is 13.73. 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 Restaurants company?
The median Net-Net Working Capital among Restaurants companies is 13.73, based on 47 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 Family International Gourmet Co For the Restaurants industry, the median Net-Net Working Capital is 13.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Family International Gourmet Co's current Net-Net Working Capital is NT$4.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Family International Gourmet Co stock overvalued right now?
Based on GuruFocus' analysis, Family International Gourmet Co (ROCO:7708) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$111.25, compared to a current price of NT$92.00 — trading 17.3% below its estimated fair value. The current Net-Net Working Capital is NT$4.26. Family International Gourmet Co's overall GF Score™ is 49/100. 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 Family International Gourmet Co (ROCO:7708), the current Net-Net Working Capital is NT$4.26 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 Family International Gourmet Co (ROCO:7708) Overvalued in 2026?
Based on GuruFocus' analysis, Family International Gourmet Co stock appears to be undervalued.
The current stock price of NT$92.00 is trading 17.3% below its estimated GF Value™ of NT$111.25.
GuruFocus considers Family International Gourmet Co to be Modestly Undervalued.
Key valuation signals for ROCO:7708:
Net-Net Working Capital: NT$4.26
GF Value™: NT$111.25 vs. price of NT$92.00 (17.3% below fair value)
No single metric tells the full story. See the ROCO:7708 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Family International Gourmet Co Ltd is a company involved in the catering industry, where it operates through a brand name called Walker Steak, using the experience accumulated by Taiwan's FamilyMart. The company operates in two segments, which include the food and beverage segment and other segments.
49GF Score
Get the complete analysis for ROCO:7708
Net-Net Working Capital is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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