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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.
Demae-Can Co's Net-Net Working Capital for the quarter that ended in Feb. 2026 was $0.95.
The industry rank for Demae-Can Co's Net-Net Working Capital or its related term are showing as below:
YUMSF's Price-to-Net-Net-Working-Capital is ranked better than 86.89% of 328
companies
in the Retail - Cyclical industry
Industry Median: 6.475
vs YUMSF: 1.46
Demae-Can Co (OTCPK:YUMSF) 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.
Demae-Can Co Net-Net Working Capital Related Terms
Demae-Can Co Net-Net Working Capital Historical Data
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The historical data trend for Demae-Can 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.
YUMSF vs AMZN, BABA, PDD: Net-Net Working Capital Comparison
For the Internet Retail subindustry, Demae-Can 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.
Demae-Can Co Price-to-Net-Net-Working-Capital vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Demae-Can Co's Price-to-Net-Net-Working-Capital distribution charts can be found below:
* The bar in red indicates where Demae-Can 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 $0.95 mean?
Demae-Can Co (YUMSF) has a Net-Net Working Capital of $0.95 as of Feb. 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 Demae-Can Co According to the industry distribution chart, Demae-Can Co ranks #43 out of 328 companies in the Retail - Cyclical industry, placing it in the top 13.1%.
Is Demae-Can Co's Net-Net Working Capital too high?
Demae-Can Co's current Net-Net Working Capital is $0.95. The Retail - Cyclical industry median Net-Net Working Capital is 6.48. Demae-Can Co's value of $0.95 is 85.3% below this industry median. Based on the distribution chart, Demae-Can Co ranks #43 out of 328 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Demae-Can Co has a GF Score™ of 58/100, reflecting its overall financial health beyond just this single metric.
How does Demae-Can Co's Net-Net Working Capital compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, Demae-Can Co ranks #43 out of 328 companies for Net-Net Working Capital. This places Demae-Can Co in the top 13% of its industry — outperforming the majority of peers. The industry median Net-Net Working Capital is 6.48. Demae-Can Co's value of $0.95 is 85.3% below this benchmark. 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 Retail - Cyclical company?
The median Net-Net Working Capital among Retail - Cyclical companies is 6.48, based on 328 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. Demae-Can Co's current Net-Net Working Capital of $0.95 is 85.3% below the industry median. 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 Demae-Can Co For the Retail - Cyclical industry, the median Net-Net Working Capital is 6.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Demae-Can Co's current Net-Net Working Capital is $0.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Demae-Can Co stock overvalued right now?
Demae-Can Co (YUMSF) has a current Net-Net Working Capital of $0.95. The stock's GF Value™ is $1.10, compared to a current price of $0.76 — trading 30.9% below its estimated fair value. The current Net-Net Working Capital is $0.95 and 85.3% below the Retail - Cyclical industry median of 6.48. Demae-Can Co's overall GF Score™ is 58/100 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 Demae-Can Co (YUMSF), the current Net-Net Working Capital is $0.95 as of Feb. 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 Demae-Can Co (YUMSF) Overvalued in 2026?
Based on GuruFocus' analysis, Demae-Can Co stock appears to be undervalued.
The current stock price of $0.76 is trading 30.9% below its estimated GF Value™ of $1.10.
Key valuation signals for YUMSF:
Net-Net Working Capital: $0.95
GF Value™: $1.10 vs. price of $0.76 (30.9% below fair value)
Industry Position: 85.3% below the Retail - Cyclical median (#43 of 328)
No single metric tells the full story. See the YUMSF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Demae-Can Co Ltd Ltd operates an Internet store in Japan. The company operates through two business segments including Demae-can Business and Mail Order Business. The Demae-can segment operates a website for the door-to-door delivery service, and the mail order sales segment sells, Shochu to restaurants on the phone.
58GF Score
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