RSOPACL.PFD (ACRES Commercial Realty) Net-Net Working Capital: $0.00 (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

RSOPACL.PFD ACRES Commercial Realty Corp RSOPACL.PFD
50 GF Score
Price $25.01
! 2 Warning Signs
View Full Analysis

What is ACRES Commercial Realty Net-Net Working Capital?

ACRES Commercial Realty RSOPACL.PFD 50 Net-Net Working Capital is $0.00 as of Jun. 2026. GuruFocus rates RSOPACL.PFD with a GF Score™ of 50/100. The stock has 2 warning signs investors should review. Among 111 REITs companies, ACRES Commercial Realty ranks worse than 900900% 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.

ACRES Commercial Realty's Net-Net Working Capital for the quarter that ended in Jun. 2026 was $0.00.

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

RSOpACL.PFD's Price-to-Net-Net-Working-Capital is not ranked *
in the REITs industry.
Industry Median: 16.5
* Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.

ACRES Commercial Realty  (NYSE:RSOpACL.PFD) 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.


ACRES Commercial Realty Net-Net Working Capital Related Terms


ACRES Commercial Realty Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for ACRES Commercial Realty'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.

ACRES Commercial Realty Net-Net Working Capital Chart

ACRES Commercial Realty Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net-Net Working Capital
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

ACRES Commercial Realty Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.00 0.00 0.00 0.00 0.00

RSOPACL.PFD vs SUNS, RPT, CHMI: Net-Net Working Capital Comparison

For the REIT - Mortgage subindustry, ACRES Commercial Realty'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.


ACRES Commercial Realty Price-to-Net-Net-Working-Capital vs REITs Industry

For the REITs industry and Real Estate sector, ACRES Commercial Realty's Price-to-Net-Net-Working-Capital distribution charts can be found below:

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


RSOPACL.PFD
50GF Score
ACRES Commercial Realty Corp RSOPACL.PFD
Net-Net Working Capital is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ACRES Commercial Realty Net-Net Working Capital Calculation

ACRES Commercial Realty'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 )
=(Balance Sheet Cash And Cash Equivalents+Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(83.768+0+0.75 * 27.259+0.5 * 0-1611.772
-0.01-129.796)/0
=N/A

ACRES Commercial Realty's Net-Net Working Capital (NNWC) per share for the quarter that ended in Jun. 2026 is calculated as

Net-Net Working Capital(Q: Jun. 2026 )
=(Balance Sheet Cash And Cash Equivalents+Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(41.098+0+0.75 * 33.636+0.5 * 0-1856.447
-0.01-136.913)/0
=N/A

* 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 $0.00 mean?
ACRES Commercial Realty (RSOPACL.PFD) has a Net-Net Working Capital of $0.00 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 ACRES Commercial Realty According to the industry distribution chart, ACRES Commercial Realty ranks #999999 out of 111 companies in the REITs industry.
Is ACRES Commercial Realty's Net-Net Working Capital too high?
ACRES Commercial Realty's current Net-Net Working Capital is $0.00. Based on the distribution chart, ACRES Commercial Realty ranks #999999 out of 111 companies in the REITs industry, which is in the bottom quartile relative to peers. Overall, ACRES Commercial Realty has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does ACRES Commercial Realty's Net-Net Working Capital compare to SUNS and RPT?
According to the REITs industry distribution chart, ACRES Commercial Realty ranks #999999 out of 111 companies for Net-Net Working Capital. This places ACRES Commercial Realty in the lower half of its industry. The industry median Net-Net Working Capital is 16.50. 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 REITs company?
The median Net-Net Working Capital among REITs companies is 16.50, based on 111 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 ACRES Commercial Realty For the REITs industry, the median Net-Net Working Capital is 16.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACRES Commercial Realty's current Net-Net Working Capital is $0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACRES Commercial Realty stock overvalued right now?
ACRES Commercial Realty (RSOPACL.PFD) has a current Net-Net Working Capital of $0.00. The current Net-Net Working Capital is $0.00. ACRES Commercial Realty's overall GF Score™ is 50/100 with 2 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 ACRES Commercial Realty (RSOPACL.PFD), the current Net-Net Working Capital is $0.00 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.

ACRES Commercial Realty Business Description

Industry Real EstateREITs
Other Exchanges ACRpC.PFD:USAACR:USA
Address 390 RXR Plaza, Uniondale, New York, NY, USA, 11556
ACRES Commercial Realty Corp is a commercial real estate investment trust that focuses on originating, holding, and managing commercial real estate (CRE) mortgage loans and equity investments in commercial real estate properties through direct ownership and joint ventures. The company invests in commercial real-estate-related assets, including whole loans, A notes, B notes, mezzanine loans, and mortgage-related securities, as well as commercial finance assets, which include other asset-backed securities, senior secured corporate loans, equipment leases and notes, trust preferred securities, debt tranches of collateralized debt obligations, and private equity investments mainly issued by financial institutions.
50GF Score

Get the complete analysis for RSOPACL.PFD

Net-Net Working Capital is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$25.01
Price