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.
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.
Super Value Co's Net-Net Working Capital for the quarter that ended in Aug. 2025 was 円-807.04.
The industry rank for Super Value Co's Net-Net Working Capital or its related term are showing as below:
TSE:3094's Price-to-Net-Net-Working-Capital is not ranked *
in the Retail - Defensive industry.
Industry Median: 4.825 * Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.
Super Value Co (TSE:3094) 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.
Super Value Co Net-Net Working Capital Related Terms
Super Value Co Net-Net Working Capital Historical Data
* Premium members only.
The historical data trend for Super Value 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.
TSE:3094 vs KR: Net-Net Working Capital Comparison
For the Grocery Stores subindustry, Super Value 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.
Super Value Co Price-to-Net-Net-Working-Capital vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Super Value Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Super Value 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 円-807.04 mean?
Super Value Co (TSE:3094) has a Net-Net Working Capital of 円-807.04 as of Aug. 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 Super Value Co
Is Super Value Co's Net-Net Working Capital too high?
Super Value Co's current Net-Net Working Capital is 円-807.04. Overall, Super Value Co has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does Super Value Co's Net-Net Working Capital compare to KR?
Super Value Co's Net-Net Working Capital of 円-807.04 can be compared against companies in the Retail - Defensive industry. The industry median Net-Net Working Capital is 4.83. 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 Retail - Defensive company?
The median Net-Net Working Capital among Retail - Defensive companies is 4.83, based on 78 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 Super Value Co For the Retail - Defensive industry, the median Net-Net Working Capital is 4.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Super Value Co's current Net-Net Working Capital is 円-807.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Super Value Co stock overvalued right now?
Super Value Co (TSE:3094) has a current Net-Net Working Capital of 円-807.04. The stock's GF Value™ is 円630.72, compared to a current price of 円792.00 — trading 25.6% above its estimated fair value. The current Net-Net Working Capital is 円-807.04. Super Value Co's overall GF Score™ is 39/100 with 5 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 Super Value Co (TSE:3094), the current Net-Net Working Capital is 円-807.04 as of Aug. 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.
Is Super Value Co (TSE:3094) Overvalued in 2026?
Based on GuruFocus' analysis, Super Value Co stock appears to be overvalued.
The current stock price of 円792.00 is trading 25.6% above its estimated GF Value™ of 円630.72.
Key valuation signals for TSE:3094:
Net-Net Working Capital: 円-807.04
GF Value™: 円630.72 vs. price of 円792.00 (25.6% above fair value)
No single metric tells the full story. See the TSE:3094 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Super Value Co Ltd is a Japan-based company engages in the management of supermarket chains and home centers. It has two business divisions the food supermarket which sells vegetables, fruits and meat and the home center which sells interior goods, grocery, household, gardening, exterior, and leisure products.
39GF Score
Get the complete analysis for TSE:3094
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
TSE:3094 has been successfully added to your 
