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.
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.
Roo Hsing Garment CoTPE:4414 -0.24%64 Net-Net Working Capital is NT$-18.36 as of Jun. 2026. GuruFocus rates TPE:4414 with a GF Score™ of 64/100 and a GF Value™ of NT$10.70 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 375 Manufacturing - Apparel & Accessories companies, Roo Hsing Garment Co ranks worse than 266666.4% on this metric.
In calculating the Net-Net Working Capital (NNWC), Benjamin Graham assumed that a company's accounts receivable is only worth 75% its value, its inventory is only worth 50% of its value, but its liabilities have to be paid in full. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. This is a conservative way of estimating the company's value.
Roo Hsing Garment Co's Net-Net Working Capital for the quarter that ended in Jun. 2026 was NT$-18.36.
The industry rank for Roo Hsing Garment Co's Net-Net Working Capital or its related term are showing as below:
TPE:4414's Price-to-Net-Net-Working-Capital is not ranked *
in the Manufacturing - Apparel & Accessories industry.
Industry Median: 5.77 * Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.
Roo Hsing Garment Co (TPE:4414) 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.
Roo Hsing Garment Co Net-Net Working Capital Related Terms
Roo Hsing Garment Co Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for Roo Hsing Garment 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.
Roo Hsing Garment Co Net-Net Working Capital Chart
TPE:4414 vs RL, LEVI, VFC: Net-Net Working Capital Comparison
For the Apparel Manufacturing subindustry, Roo Hsing Garment 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.
Roo Hsing Garment Co Price-to-Net-Net-Working-Capital vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Roo Hsing Garment Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Roo Hsing Garment 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$-18.36 mean?
Roo Hsing Garment Co (TPE:4414) has a Net-Net Working Capital of NT$-18.36 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 Roo Hsing Garment Co According to the industry distribution chart, Roo Hsing Garment Co ranks #999999 out of 375 companies in the Manufacturing - Apparel & Accessories industry.
Is Roo Hsing Garment Co's Net-Net Working Capital too high?
Roo Hsing Garment Co's current Net-Net Working Capital is NT$-18.36. Based on the distribution chart, Roo Hsing Garment Co ranks #999999 out of 375 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Roo Hsing Garment Co has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Roo Hsing Garment Co's Net-Net Working Capital compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Roo Hsing Garment Co ranks #999999 out of 375 companies for Net-Net Working Capital. This places Roo Hsing Garment Co in the lower half of its industry. The industry median Net-Net Working Capital is 5.77. 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 Manufacturing - Apparel & Accessories company?
The median Net-Net Working Capital among Manufacturing - Apparel & Accessories companies is 5.77, based on 375 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 Roo Hsing Garment Co For the Manufacturing - Apparel & Accessories industry, the median Net-Net Working Capital is 5.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Roo Hsing Garment Co's current Net-Net Working Capital is NT$-18.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roo Hsing Garment Co stock overvalued right now?
Based on GuruFocus' analysis, Roo Hsing Garment Co (TPE:4414) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.70, compared to a current price of NT$8.37 — trading 21.8% below its estimated fair value. The current Net-Net Working Capital is NT$-18.36. Roo Hsing Garment Co's overall GF Score™ is 64/100 with 4 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 Roo Hsing Garment Co (TPE:4414), the current Net-Net Working Capital is NT$-18.36 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 Roo Hsing Garment Co (TPE:4414) Overvalued in 2026?
Based on GuruFocus' analysis, Roo Hsing Garment Co stock appears to be undervalued.
The current stock price of NT$8.37 is trading 21.8% below its estimated GF Value™ of NT$10.70.
GuruFocus considers Roo Hsing Garment Co to be Modestly Undervalued.
Key valuation signals for TPE:4414:
Net-Net Working Capital: NT$-18.36
GF Value™: NT$10.70 vs. price of NT$8.37 (21.8% below fair value)
No single metric tells the full story. See the TPE:4414 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Roo Hsing Garment Co Ltd is engaged in manufacturing and processing a variety of garments, including knitted, woven, cotton, wool, and leather apparel. The company is involved in trading and international import-export of clothing and accessories. Additionally, it serves as an agent for domestic and international manufacturers, assisting with bidding, quotations, procurement, and distribution. Along with its subsidiaries, the company operates in the following reportable segments: Production and sales department, which derives maximum revenue, the Lease department, and the Trade marketing department. Geographically, the group generates maximum revenue from America, followed by Asia and Europe.
64GF Score
Get the complete analysis for TPE:4414
Net-Net Working Capital is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:4414 has been successfully added to your 
