Action (WAR:ACT) Net-Net Working Capital: zł0.88 (As of Mar. 2026)

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WAR:ACT Action SA WAR:ACT
74 GF Score
Price zł43.20
GF Value zł33.05
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is Action Net-Net Working Capital?

Action WAR:ACT +2.86% 74 Net-Net Working Capital is zł0.88 as of Mar. 2026. GuruFocus rates WAR:ACT with a GF Score™ of 74/100 and a GF Value™ of zł33.05 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,221 Hardware companies, Action ranks worse than 85.83% 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.

Action's Net-Net Working Capital for the quarter that ended in Mar. 2026 was zł0.88.

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

WAR:ACT's Price-to-Net-Net-Working-Capital is ranked worse than
85.83% of 1221 companies
in the Hardware industry
Industry Median: 9.25 vs WAR:ACT: 49.09

Action  (WAR:ACT) 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.


Action Net-Net Working Capital Related Terms


Action Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for Action'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.

Action Net-Net Working Capital Chart

Action 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 3.32 4.86 2.28 2.34 0.61

Action Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 1.88 2.50 1.59 0.61 0.88

WAR:ACT vs SNDK, DELL, STX: Net-Net Working Capital Comparison

For the Computer Hardware subindustry, Action'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.


Action Price-to-Net-Net-Working-Capital vs Hardware Industry

For the Hardware industry and Technology sector, Action's Price-to-Net-Net-Working-Capital distribution charts can be found below:

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


WAR:ACT
74GF Score
Action SA WAR:ACT
Net-Net Working Capital is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Action Net-Net Working Capital Calculation

Action'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 )
=(Cash, Cash Equivalents, Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(29.54+0.75 * 139.788+0.5 * 370.152-310.373
-0-0.64)/13.897
=0.61

Action's Net-Net Working Capital (NNWC) per share for the quarter that ended in Mar. 2026 is calculated as

Net-Net Working Capital(Q: Mar. 2026 )
=(Cash, Cash Equivalents, Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(58.461+0.75 * 130.354+0.5 * 356.624-322.633
-0-0.537)/12.897
=0.88

* 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 zł0.88 mean?
Action (WAR:ACT) has a Net-Net Working Capital of zł0.88 as of Mar. 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 Action According to the industry distribution chart, Action ranks #1048 out of 1221 companies in the Hardware industry, placing it in the top 85.8%.
Is Action's Net-Net Working Capital too high?
Action's current Net-Net Working Capital is zł0.88. Based on the distribution chart, Action ranks #1048 out of 1221 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Action has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Action's Net-Net Working Capital compare to SNDK and DELL?
According to the Hardware industry distribution chart, Action ranks #1048 out of 1221 companies for Net-Net Working Capital. This places Action in the lower half of its industry. The industry median Net-Net Working Capital is 9.25. 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 Hardware company?
The median Net-Net Working Capital among Hardware companies is 9.25, based on 1,221 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 Action For the Hardware industry, the median Net-Net Working Capital is 9.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Action's current Net-Net Working Capital is zł0.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Action stock overvalued right now?
Based on GuruFocus' analysis, Action (WAR:ACT) is currently considered Significantly Overvalued. The stock's GF Value™ is zł33.05, compared to a current price of zł43.20 — trading 30.7% above its estimated fair value. The current Net-Net Working Capital is zł0.88. Action's overall GF Score™ is 74/100 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 Action (WAR:ACT), the current Net-Net Working Capital is zł0.88 as of Mar. 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 Action (WAR:ACT) Overvalued in 2026?

Based on GuruFocus' analysis, Action stock appears to be overvalued. The current stock price of zł43.20 is trading 30.7% above its estimated GF Value™ of zł33.05. GuruFocus considers Action to be Significantly Overvalued.

Key valuation signals for WAR:ACT:

  • Net-Net Working Capital: zł0.88
  • GF Value™: zł33.05 vs. price of zł43.20 (30.7% above fair value)
  • GF Score™: 74/100 with 5 warning signs

No single metric tells the full story. See the WAR:ACT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Action Business Description

Other Exchanges 6WI:Germany
Address ul. Dawidowska 10, Zamienie, Piaseczno, POL, 05-500
Action SA is a Poland-based company that operates in the computer business. The company, through its subsidiaries, is engaged in the sale of IT equipment, consumer electronics, and household appliances through wholesalers, its outlets, and third-party shops. The group sells its products in Poland, within the EU, and outside the EU.
74GF Score

Get the complete analysis for WAR:ACT

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

zł43.20
Price
zł33.05
GF Value