Acorn Capital Investment Fund (ASX:ACQ) Scaled Net Operating Assets: -0.07 (As of Dec. 2025)


ASX:ACQ Acorn Capital Investment Fund Ltd ASX:ACQ
45 GF Score
Price A$0.87
GF Value A$5.58
Valuation Significantly Undervalued
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What is Acorn Capital Investment Fund Scaled Net Operating Assets?

Acorn Capital Investment Fund ASX:ACQ -2.25% 45 Scaled Net Operating Assets is -0.07 as of Dec. 2025. GuruFocus rates ASX:ACQ with a GF Score™ of 45/100 and a GF Value™ of A$5.58 (Significantly Undervalued).

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Acorn Capital Investment Fund's operating assets for the quarter that ended in Dec. 2025 was A$0.40 Mil. Acorn Capital Investment Fund's operating liabilities for the quarter that ended in Dec. 2025 was A$7.92 Mil. Acorn Capital Investment Fund's Total Assets for the quarter that ended in Jun. 2025 was A$100.63 Mil. Therefore, Acorn Capital Investment Fund's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was -0.07.

ASX:ACQ
45GF Score
Acorn Capital Investment Fund Ltd ASX:ACQ
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Acorn Capital Investment Fund Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Acorn Capital Investment Fund's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Jun. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Jun. 2025 )
=(Operating Assets (A: Jun. 2025 )-Operating Liabilities (A: Jun. 2025 ))/Total Assets (A: Jun. 2024 )
=(94.994-1.058)/95.131
=0.99

where

Operating Assets(A: Jun. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=100.634 - 5.64
=94.994

Operating Liabilities(A: Jun. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1.058 - 0 - 0
=1.058

Acorn Capital Investment Fund's Scaled Net Operating Assets (SNOA) for the quarter that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Dec. 2025 )
=(Operating Assets (Q: Dec. 2025 )-Operating Liabilities (Q: Dec. 2025 ))/Total Assets (Q: Jun. 2025 )
=(0.402-7.918)/100.634
=-0.07

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=120.674 - 120.272
=0.402

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=7.918 - 0 - 0
=7.918

* 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.

What does a Scaled Net Operating Assets of -0.07 mean?
Acorn Capital Investment Fund (ASX:ACQ) has a Scaled Net Operating Assets of -0.07 as of Dec. 2025. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Acorn Capital Investment Fund and its competitors.
Is Acorn Capital Investment Fund's Scaled Net Operating Assets too high?
Acorn Capital Investment Fund's current Scaled Net Operating Assets is -0.07. Overall, Acorn Capital Investment Fund has a GF Score™ of 45/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Acorn Capital Investment Fund's Scaled Net Operating Assets compare to BLK and BX?
Acorn Capital Investment Fund's Scaled Net Operating Assets of -0.07 can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Scaled Net Operating Assets for an Asset Management company?
A good Scaled Net Operating Assets depends on the Asset Management industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Acorn Capital Investment Fund and its competitors. Acorn Capital Investment Fund's current Scaled Net Operating Assets is -0.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acorn Capital Investment Fund stock overvalued right now?
Based on GuruFocus' analysis, Acorn Capital Investment Fund (ASX:ACQ) is currently considered Significantly Undervalued. The stock's GF Value™ is A$5.58, compared to a current price of A$0.87 — trading 84.4% below its estimated fair value. The current Scaled Net Operating Assets is -0.07. Acorn Capital Investment Fund's overall GF Score™ is 45/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For Acorn Capital Investment Fund (ASX:ACQ), the current Scaled Net Operating Assets is -0.07 as of Dec. 2025. 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 Acorn Capital Investment Fund (ASX:ACQ) Overvalued in 2026?

Based on GuruFocus' analysis, Acorn Capital Investment Fund stock appears to be undervalued. The current stock price of A$0.87 is trading 84.4% below its estimated GF Value™ of A$5.58. GuruFocus considers Acorn Capital Investment Fund to be Significantly Undervalued.

Key valuation signals for ASX:ACQ:

  • Scaled Net Operating Assets: -0.07
  • GF Value™: A$5.58 vs. price of A$0.87 (84.4% below fair value)
  • GF Score™: 45/100

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

Acorn Capital Investment Fund Business Description

Address C/- Acorn Capital Limited, 2 Russell Street, Level 4, Melbourne, VIC, AUS, 3000
Acorn Capital Investment Fund Ltd is an Australian listed investment company focused on investing in a diversified portfolio of listed and unlisted emerging Australian companies, also known as microcaps. The fund targets small and emerging companies across various sectors including technology, healthcare, consumer discretionary, and industrials. Its revenue is generated prominently in the form of dividends, distributions, and capital gains from its investment portfolio. The company is based in Melbourne, Australia, and manages investments across public and private markets.
45GF Score

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

A$0.87
Price
A$5.58
GF Value