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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.
The industry rank for Scope Fluidics Spolka Akcyjna's Net-Net Working Capital or its related term are showing as below:
WAR:SCP's Price-to-Net-Net-Working-Capital is ranked better than 71.79% of 78
companies
in the Medical Diagnostics & Research industry
Industry Median: 6.61
vs WAR:SCP: 3.98
Scope Fluidics Spolka Akcyjna (WAR:SCP) 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.
Scope Fluidics Spolka Akcyjna Net-Net Working Capital Related Terms
Scope Fluidics Spolka Akcyjna Net-Net Working Capital Historical Data
* 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.
Scope Fluidics Spolka Akcyjna Net-Net Working Capital Chart
WAR:SCP vs TMO, DHR, IDXX: Net-Net Working Capital Comparison
For the Diagnostics & Research subindustry, Scope Fluidics Spolka Akcyjna'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.
Scope Fluidics Spolka Akcyjna Price-to-Net-Net-Working-Capital vs Medical Diagnostics & Research Industry
For the Medical Diagnostics & Research industry and Healthcare sector, Scope Fluidics Spolka Akcyjna's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Scope Fluidics Spolka Akcyjna'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 zł34.23 mean?
Scope Fluidics Spolka Akcyjna (WAR:SCP) has a Net-Net Working Capital of zł34.23 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 Scope Fluidics Spolka Akcyjna According to the industry distribution chart, Scope Fluidics Spolka Akcyjna ranks #22 out of 78 companies in the Medical Diagnostics & Research industry, placing it in the top 28.2%.
Is Scope Fluidics Spolka Akcyjna's Net-Net Working Capital too high?
Scope Fluidics Spolka Akcyjna's current Net-Net Working Capital is zł34.23. Based on the distribution chart, Scope Fluidics Spolka Akcyjna ranks #22 out of 78 companies in the Medical Diagnostics & Research industry, which is above the industry midpoint. Overall, Scope Fluidics Spolka Akcyjna has a GF Score™ of 47/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Scope Fluidics Spolka Akcyjna's Net-Net Working Capital compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Scope Fluidics Spolka Akcyjna ranks #22 out of 78 companies for Net-Net Working Capital. This puts Scope Fluidics Spolka Akcyjna in the upper half of its industry. The industry median Net-Net Working Capital is 6.61. 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 Medical Diagnostics & Research company?
The median Net-Net Working Capital among Medical Diagnostics & Research companies is 6.61, 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 Scope Fluidics Spolka Akcyjna For the Medical Diagnostics & Research industry, the median Net-Net Working Capital is 6.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Scope Fluidics Spolka Akcyjna's current Net-Net Working Capital is zł34.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Scope Fluidics Spolka Akcyjna stock overvalued right now?
Based on GuruFocus' analysis, Scope Fluidics Spolka Akcyjna (WAR:SCP) is currently considered Fairly Valued. The stock's GF Value™ is zł126.47, compared to a current price of zł136.40 — trading 7.9% above its estimated fair value. The current Net-Net Working Capital is zł34.23. Scope Fluidics Spolka Akcyjna's overall GF Score™ is 47/100 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 Scope Fluidics Spolka Akcyjna (WAR:SCP), the current Net-Net Working Capital is zł34.23 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 Scope Fluidics Spolka Akcyjna (WAR:SCP) Overvalued in 2026?
Based on GuruFocus' analysis, Scope Fluidics Spolka Akcyjna stock appears to be overvalued.
The current stock price of zł136.40 is trading 7.9% above its estimated GF Value™ of zł126.47.
GuruFocus considers Scope Fluidics Spolka Akcyjna to be Fairly Valued.
Key valuation signals for WAR:SCP:
Net-Net Working Capital: zł34.23
GF Value™: zł126.47 vs. price of zł136.40 (7.9% above fair value)
No single metric tells the full story. See the WAR:SCP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Scope Fluidics Spolka Akcyjna focuses on global challenges in health to develop diagnostic and med tech solutions. The company combines the expertise in microfluidic technology with the awareness of the challenges in medical diagnostics. It provides prototyping support for diagnostic services.
47GF Score
Get the complete analysis for WAR:SCP
Net-Net Working Capital is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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