ABC Motors Co (XMAU:ABC) Net-Net Working Capital: MUR-362.95 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

XMAU:ABC ABC Motors Co Ltd XMAU:ABC
65 GF Score
Price MUR105.00
GF Value MUR119.42
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is ABC Motors Co Net-Net Working Capital?

ABC Motors Co XMAU:ABC 65 Net-Net Working Capital is MUR-362.95 as of Mar. 2026. GuruFocus rates XMAU:ABC with a GF Score™ of 65/100 and a GF Value™ of MUR119.42 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 366 Vehicles & Parts companies, ABC Motors Co ranks worse than 273223.77% 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.

ABC Motors Co's Net-Net Working Capital for the quarter that ended in Mar. 2026 was MUR-362.95.

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

XMAU:ABC's Price-to-Net-Net-Working-Capital is not ranked *
in the Vehicles & Parts industry.
Industry Median: 8.05
* Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.

ABC Motors Co  (XMAU:ABC) 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.


ABC Motors Co Net-Net Working Capital Related Terms


ABC Motors Co Net-Net Working Capital Historical Data

* Premium members only.

The historical data trend for ABC Motors 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.

ABC Motors Co Net-Net Working Capital Chart

ABC Motors Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Net-Net Working Capital
Get a 7-Day Free Trial Premium Member Only Premium Member Only -142.81 -151.96 -198.30 -213.02 -268.31

ABC Motors Co 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 -386.58 -268.31 -372.63 -365.91 -362.95

XMAU:ABC vs CVNA, PAG, KMX: Net-Net Working Capital Comparison

For the Auto & Truck Dealerships subindustry, ABC Motors 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.


ABC Motors Co Price-to-Net-Net-Working-Capital vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, ABC Motors Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:

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


XMAU:ABC
65GF Score
ABC Motors Co Ltd XMAU:ABC
Net-Net Working Capital is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ABC Motors Co Net-Net Working Capital Calculation

ABC Motors Co's Net-Net Working Capital (NNWC) per share for the fiscal year that ended in Jun. 2025 is calculated as

Net-Net Working Capital(A: Jun. 2025 )
=(Cash, Cash Equivalents, Marketable Securities+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(78.575+0.75 * 451.455+0.5 * 878.741-2321.737
-0-191.887)/6.176
=-268.31

ABC Motors Co'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)
=(0+0.75 * 0+0.5 * 0-2017.297
-0-224.305)/6.176
=-362.95

* 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 MUR-362.95 mean?
ABC Motors Co (XMAU:ABC) has a Net-Net Working Capital of MUR-362.95 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 ABC Motors Co According to the industry distribution chart, ABC Motors Co ranks #999999 out of 366 companies in the Vehicles & Parts industry.
Is ABC Motors Co's Net-Net Working Capital too high?
ABC Motors Co's current Net-Net Working Capital is MUR-362.95. Based on the distribution chart, ABC Motors Co ranks #999999 out of 366 companies in the Vehicles & Parts industry, which is in the bottom quartile relative to peers. Overall, ABC Motors Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ABC Motors Co's Net-Net Working Capital compare to CVNA and PAG?
According to the Vehicles & Parts industry distribution chart, ABC Motors Co ranks #999999 out of 366 companies for Net-Net Working Capital. This places ABC Motors Co in the lower half of its industry. The industry median Net-Net Working Capital is 8.05. 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 Vehicles & Parts company?
The median Net-Net Working Capital among Vehicles & Parts companies is 8.05, based on 366 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 ABC Motors Co For the Vehicles & Parts industry, the median Net-Net Working Capital is 8.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ABC Motors Co's current Net-Net Working Capital is MUR-362.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABC Motors Co stock overvalued right now?
Based on GuruFocus' analysis, ABC Motors Co (XMAU:ABC) is currently considered Modestly Undervalued. The stock's GF Value™ is MUR119.42, compared to a current price of MUR105.00 — trading 12.1% below its estimated fair value. The current Net-Net Working Capital is MUR-362.95. ABC Motors Co's overall GF Score™ is 65/100 with 8 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 ABC Motors Co (XMAU:ABC), the current Net-Net Working Capital is MUR-362.95 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 ABC Motors Co (XMAU:ABC) Overvalued in 2026?

Based on GuruFocus' analysis, ABC Motors Co stock appears to be undervalued. The current stock price of MUR105.00 is trading 12.1% below its estimated GF Value™ of MUR119.42. GuruFocus considers ABC Motors Co to be Modestly Undervalued.

Key valuation signals for XMAU:ABC:

  • Net-Net Working Capital: MUR-362.95
  • GF Value™: MUR119.42 vs. price of MUR105.00 (12.1% below fair value)
  • GF Score™: 65/100 with 8 warning signs

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


ABC Motors Co Business Description

Address Military Road, ABC Centre, Port Louis, MUS
ABC Motors Co Ltd is the distributor of automotive vehicles. The principal activities of the Company comprise of the sales and service of vehicles, trucks, buses, forklifts and accessories of Nissan Motors Co. Ltd and UD Trucks Corporation.
65GF Score

Get the complete analysis for XMAU:ABC

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

MUR105.00
Price
MUR119.42
GF Value