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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.
Episil Precision's Net-Net Working Capital for the quarter that ended in Jun. 2026 was NT$5.26.
The industry rank for Episil Precision's Net-Net Working Capital or its related term are showing as below:
TPE:3016's Price-to-Net-Net-Working-Capital is ranked worse than 66.42% of 536
companies
in the Semiconductors industry
Industry Median: 11.775
vs TPE:3016: 18.94
Episil Precision (TPE:3016) 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.
Episil Precision Net-Net Working Capital Related Terms
Episil Precision Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for Episil Precision'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.
TPE:3016 vs AMAT, LRCX, KLAC: Net-Net Working Capital Comparison
For the Semiconductor Equipment & Materials subindustry, Episil Precision'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.
Episil Precision Price-to-Net-Net-Working-Capital vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Episil Precision's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Episil Precision'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$5.26 mean?
Episil Precision (TPE:3016) has a Net-Net Working Capital of NT$5.26 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 Episil Precision According to the industry distribution chart, Episil Precision ranks #356 out of 536 companies in the Semiconductors industry, placing it in the top 66.4%.
Is Episil Precision's Net-Net Working Capital too high?
Episil Precision's current Net-Net Working Capital is NT$5.26. Based on the distribution chart, Episil Precision ranks #356 out of 536 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Episil Precision has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Precision's Net-Net Working Capital compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Episil Precision ranks #356 out of 536 companies for Net-Net Working Capital. This places Episil Precision in the lower half of its industry. The industry median Net-Net Working Capital is 11.78. 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 Semiconductors company?
The median Net-Net Working Capital among Semiconductors companies is 11.78, based on 536 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 Episil Precision For the Semiconductors industry, the median Net-Net Working Capital is 11.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Episil Precision's current Net-Net Working Capital is NT$5.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Precision stock overvalued right now?
Based on GuruFocus' analysis, Episil Precision (TPE:3016) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$63.13, compared to a current price of NT$99.60 — trading 57.8% above its estimated fair value. The current Net-Net Working Capital is NT$5.26. Episil Precision's overall GF Score™ is 64/100 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 Episil Precision (TPE:3016), the current Net-Net Working Capital is NT$5.26 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 Episil Precision (TPE:3016) Overvalued in 2026?
Based on GuruFocus' analysis, Episil Precision stock appears to be overvalued.
The current stock price of NT$99.60 is trading 57.8% above its estimated GF Value™ of NT$63.13.
GuruFocus considers Episil Precision to be Significantly Overvalued.
Key valuation signals for TPE:3016:
Net-Net Working Capital: NT$5.26
GF Value™: NT$63.13 vs. price of NT$99.60 (57.8% above fair value)
No single metric tells the full story. See the TPE:3016 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Episil Precision Inc is engaged in the development, manufacturing, and sale of silicon epitaxy wafers and compound semiconductor epitaxial wafers. Its product range includes silicon epitaxy, SiC/SiC Epitaxy, and GaN/Si Epitaxy.
64GF 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.
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