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Reflect ScientificRSCF Net-Net Working Capital is $0.02 as of Sep. 2025. The stock has 4 warning signs investors should review. Among 424 Medical Devices & Instruments companies, Reflect Scientific ranks better than 87.26% 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.
Reflect Scientific's Net-Net Working Capital for the quarter that ended in Sep. 2025 was $0.02.
The industry rank for Reflect Scientific's Net-Net Working Capital or its related term are showing as below:
RSCF's Price-to-Net-Net-Working-Capital is ranked better than 87.26% of 424
companies
in the Medical Devices & Instruments industry
Industry Median: 6.65
vs RSCF: 2.14
Reflect Scientific (OTCPK:RSCF) 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.
Reflect Scientific Net-Net Working Capital Related Terms
Reflect Scientific Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for Reflect Scientific'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.
RSCF vs NXGL, LUCY, GCTK: Net-Net Working Capital Comparison
For the Medical Instruments & Supplies subindustry, Reflect Scientific'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.
Reflect Scientific Price-to-Net-Net-Working-Capital vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Reflect Scientific's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Reflect Scientific'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 $0.02 mean?
Reflect Scientific (RSCF) has a Net-Net Working Capital of $0.02 as of Sep. 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 Reflect Scientific According to the industry distribution chart, Reflect Scientific ranks #54 out of 424 companies in the Medical Devices & Instruments industry, placing it in the top 12.7%.
Is Reflect Scientific's Net-Net Working Capital too high?
Reflect Scientific's current Net-Net Working Capital is $0.02. The Medical Devices & Instruments industry median Net-Net Working Capital is 6.65. Reflect Scientific's value of $0.02 is 99.7% below this industry median. Based on the distribution chart, Reflect Scientific ranks #54 out of 424 companies in the Medical Devices & Instruments industry, which is in the top quartile — a strong position relative to peers.
How does Reflect Scientific's Net-Net Working Capital compare to NXGL and LUCY?
According to the Medical Devices & Instruments industry distribution chart, Reflect Scientific ranks #54 out of 424 companies for Net-Net Working Capital. This places Reflect Scientific in the top 13% of its industry — outperforming the majority of peers. The industry median Net-Net Working Capital is 6.65. Reflect Scientific's value of $0.02 is 99.7% 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 6.65, based on 424 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. Reflect Scientific's current Net-Net Working Capital of $0.02 is 99.7% 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 Reflect Scientific For the Medical Devices & Instruments industry, the median Net-Net Working Capital is 6.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Reflect Scientific's current Net-Net Working Capital is $0.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Reflect Scientific stock overvalued right now?
Reflect Scientific (RSCF) has a current Net-Net Working Capital of $0.02. The current Net-Net Working Capital is $0.02 and 99.7% below the Medical Devices & Instruments industry median of 6.65. 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 Reflect Scientific (RSCF), the current Net-Net Working Capital is $0.02 as of Sep. 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.
Reflect Scientific Inc is engaged in the manufacture and distribution of products targeted at the life science market. The group's customers include hospitals, diagnostic laboratories, pharmaceutical and biotech companies, cold chain management, universities, government and private sector research facilities, and chemical and industrial companies. Its growing product portfolio includes ultra-low temperature freezers, blast freezers, solvent chillers, and refrigerated transportation in addition to supplying OEM products to the life sciences industry. The group's products are Cryometrix, GCFerrules, and Visacon. It recognizes revenue from the sale of scientific equipment for the life sciences and manufacturing industries.
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