Working capital vs. valuation metric

When someone says a company is trading for less than working capital, are they comparing market cap to working capital or enterprise value?

I can see arguments both ways:

Market cap: You're netting out the portion of current capital supplied by debt-holders, so when you compare working capital you should be comparing to equity value (the whole assets-debt=equity point)

EV: Working capital is generating EBITDA which flows to both equity and debt holders, so you need to look at the value of both debt and equity and compare that to working capital.

Which is right?

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