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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.
Sm Entertainment Japan Co's Net-Net Working Capital for the quarter that ended in Jun. 2026 was 円7.45.
The industry rank for Sm Entertainment Japan Co's Net-Net Working Capital or its related term are showing as below:
TSE:4772's Price-to-Net-Net-Working-Capital is ranked worse than 68.72% of 374
companies
in the Media - Diversified industry
Industry Median: 4.645
vs TSE:4772: 9.67
Sm Entertainment Japan Co (TSE:4772) 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.
Sm Entertainment Japan Co Net-Net Working Capital Related Terms
Sm Entertainment Japan Co Net-Net Working Capital Historical Data
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The historical data trend for Sm Entertainment Japan 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.
Sm Entertainment Japan Co Net-Net Working Capital Chart
TSE:4772 vs NFLX, DIS, WBD: Net-Net Working Capital Comparison
For the Entertainment subindustry, Sm Entertainment Japan 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.
Sm Entertainment Japan Co Price-to-Net-Net-Working-Capital vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Sm Entertainment Japan Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Sm Entertainment Japan 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7.45 mean?
Sm Entertainment Japan Co (TSE:4772) has a Net-Net Working Capital of 円7.45 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 Sm Entertainment Japan Co According to the industry distribution chart, Sm Entertainment Japan Co ranks #257 out of 374 companies in the Media - Diversified industry, placing it in the top 68.7%.
Is Sm Entertainment Japan Co's Net-Net Working Capital too high?
Sm Entertainment Japan Co's current Net-Net Working Capital is 円7.45. Based on the distribution chart, Sm Entertainment Japan Co ranks #257 out of 374 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, Sm Entertainment Japan Co has a GF Score™ of 48/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sm Entertainment Japan Co's Net-Net Working Capital compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Sm Entertainment Japan Co ranks #257 out of 374 companies for Net-Net Working Capital. This places Sm Entertainment Japan Co in the lower half of its industry. The industry median Net-Net Working Capital is 4.65. 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 Media - Diversified company?
The median Net-Net Working Capital among Media - Diversified companies is 4.65, based on 374 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 Sm Entertainment Japan Co For the Media - Diversified industry, the median Net-Net Working Capital is 4.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sm Entertainment Japan Co's current Net-Net Working Capital is 円7.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sm Entertainment Japan Co stock overvalued right now?
Based on GuruFocus' analysis, Sm Entertainment Japan Co (TSE:4772) is currently considered Significantly Undervalued. The stock's GF Value™ is 円111.27, compared to a current price of 円72.00 — trading 35.3% below its estimated fair value. The current Net-Net Working Capital is 円7.45. Sm Entertainment Japan Co's overall GF Score™ is 48/100 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 Sm Entertainment Japan Co (TSE:4772), the current Net-Net Working Capital is 円7.45 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 Sm Entertainment Japan Co (TSE:4772) Overvalued in 2026?
Based on GuruFocus' analysis, Sm Entertainment Japan Co stock appears to be undervalued.
The current stock price of 円72.00 is trading 35.3% below its estimated GF Value™ of 円111.27.
GuruFocus considers Sm Entertainment Japan Co to be Significantly Undervalued.
Key valuation signals for TSE:4772:
Net-Net Working Capital: 円7.45
GF Value™: 円111.27 vs. price of 円72.00 (35.3% below fair value)
No single metric tells the full story. See the TSE:4772 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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