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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.
XNEP:SWBBL's Price-to-Net-Net-Working-Capital is not ranked *
in the Banks industry.
Industry Median: 1.95 * Ranked among companies with meaningful Price-to-Net-Net-Working-Capital only.
Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL) 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.
Swabalamban Laghubitta Bittiyanstha Net-Net Working Capital Related Terms
Swabalamban Laghubitta Bittiyanstha 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.
Swabalamban Laghubitta Bittiyanstha Net-Net Working Capital Chart
Swabalamban Laghubitta Bittiyanstha Net-Net Working Capital Competitor Comparison
For the Banks - Regional subindustry, Swabalamban Laghubitta Bittiyanstha'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.
Swabalamban Laghubitta Bittiyanstha Price-to-Net-Net-Working-Capital vs Banks Industry
For the Banks industry and Financial Services sector, Swabalamban Laghubitta Bittiyanstha's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Swabalamban Laghubitta Bittiyanstha'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 NPR-1,252.80 mean?
Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL) has a Net-Net Working Capital of NPR-1,252.80 as of Apr. 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 Swabalamban Laghubitta Bittiyanstha According to the industry distribution chart, Swabalamban Laghubitta Bittiyanstha ranks #999999 out of 9 companies in the Banks industry.
Is Swabalamban Laghubitta Bittiyanstha's Net-Net Working Capital too high?
Swabalamban Laghubitta Bittiyanstha's current Net-Net Working Capital is NPR-1,252.80. Based on the distribution chart, Swabalamban Laghubitta Bittiyanstha ranks #999999 out of 9 companies in the Banks industry, which is in the bottom quartile relative to peers. Overall, Swabalamban Laghubitta Bittiyanstha has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Swabalamban Laghubitta Bittiyanstha's Net-Net Working Capital compare to competitors?
According to the Banks industry distribution chart, Swabalamban Laghubitta Bittiyanstha ranks #999999 out of 9 companies for Net-Net Working Capital. This places Swabalamban Laghubitta Bittiyanstha in the lower half of its industry. The industry median Net-Net Working Capital is 1.95. 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 Banks company?
The median Net-Net Working Capital among Banks companies is 1.95, based on 9 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 Swabalamban Laghubitta Bittiyanstha For the Banks industry, the median Net-Net Working Capital is 1.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Swabalamban Laghubitta Bittiyanstha's current Net-Net Working Capital is NPR-1,252.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Swabalamban Laghubitta Bittiyanstha stock overvalued right now?
Based on GuruFocus' analysis, Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL) is currently considered Modestly Undervalued. The stock's GF Value™ is NPR777.02, compared to a current price of NPR674.20 — trading 13.2% below its estimated fair value. The current Net-Net Working Capital is NPR-1,252.80. Swabalamban Laghubitta Bittiyanstha's overall GF Score™ is 88/100 with 1 warning sign 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 Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL), the current Net-Net Working Capital is NPR-1,252.80 as of Apr. 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 Swabalamban Laghubitta Bittiyanstha (XNEP:SWBBL) Overvalued in 2026?
Based on GuruFocus' analysis, Swabalamban Laghubitta Bittiyanstha stock appears to be undervalued.
The current stock price of NPR674.20 is trading 13.2% below its estimated GF Value™ of NPR777.02.
GuruFocus considers Swabalamban Laghubitta Bittiyanstha to be Modestly Undervalued.
Key valuation signals for XNEP:SWBBL:
Net-Net Working Capital: NPR-1,252.80
GF Value™: NPR777.02 vs. price of NPR674.20 (13.2% below fair value)
No single metric tells the full story. See the XNEP:SWBBL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Swabalamban Laghubitta Bittiya Sanstha Ltd is a microfinance development bank in Nepal that provides sustainable financial services, prominently microcredit and savings products. The company's offerings include loans, savings, Insurance Services, Interest Rates, and Credit Plus Activities. The primary objective of the company is to provide the disadvantaged section of the rural poor with easy access to credit. The company has identified seven segments: Koshi Province, Madesh Province, Bagmati Province, Gandaki Province, Lumbini Province, Karnali Province and Sudurpaschim Province. The majority of interest revenue is derived from the Madesh Province.
88GF Score
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