Other current net/nets include Ingram Micro ( IM), which at a $2.5 billion market cap, is among the largest net/nets you are likely to see. It's also profitable, typically a rarity among net/nets. This one may no longer be a net/net pending new financial statements that reflect the company's recent purchase of Brightpoint ( CELL). IM Price / Book Value data by YCharts From there, the list of current qualifiers gets much smaller in terms of market cap and quality, and includes a hodge-podge of companies, primarily technology related. These include FormFactor ( FORM), Imation ( IMN), Westell Technologies ( WSTL), Axcelis Technologies ( ACLS), Trans World Entertainment ( TWMC), and Pacific Biosciences of California ( PACB). Not much to write home about, these days. But markets change, and during pullbacks, the more "challenged" companies are often sold first. That's when you are likely to see a greater number of names trading below net current asset value. Sell first, ask questions later. At the time of publication the author held long positions in Ingram Micro and RadioShack.This article is commentary by an independent contributor, separate from TheStreet's regular news coverage.