CSU Digital (BSP:CSUD3) Scaled Net Operating Assets: 0.71 (As of Mar. 2026)

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BSP:CSUD3 CSU Digital SA BSP:CSUD3
68 GF Score
Price R$14.04
GF Value R$19.77
Valuation Modestly Undervalued
! 4 Warning Signs
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What is CSU Digital Scaled Net Operating Assets?

CSU Digital BSP:CSUD3 -0.71% 68 Scaled Net Operating Assets is 0.71 as of Mar. 2026. GuruFocus rates BSP:CSUD3 with a GF Score™ of 68/100 and a GF Value™ of R$19.77 (Modestly Undervalued). The stock has 4 warning signs investors should review.

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

CSU Digital's operating assets for the quarter that ended in Mar. 2026 was R$733.6 Mil. CSU Digital's operating liabilities for the quarter that ended in Mar. 2026 was R$202.1 Mil. CSU Digital's Total Assets for the quarter that ended in Dec. 2025 was R$750.9 Mil. Therefore, CSU Digital's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.71.


CSU Digital Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for CSU Digital's Scaled Net Operating Assets 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.

CSU Digital Scaled Net Operating Assets Chart

CSU Digital Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.67 0.67 0.70 0.74 0.74

CSU Digital Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Scaled Net Operating Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.69 0.67 0.65 0.69 0.71

BSP:CSUD3 vs MSFT, ORCL, PLTR: Scaled Net Operating Assets Comparison

For the Software - Infrastructure subindustry, CSU Digital's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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.


CSU Digital Scaled Net Operating Assets vs Software Industry

For the Software industry and Technology sector, CSU Digital's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where CSU Digital's Scaled Net Operating Assets falls into.


BSP:CSUD3
68GF Score
CSU Digital SA BSP:CSUD3
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CSU Digital 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.

CSU Digital's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(675.255-162.222)/696.188
=0.74

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=750.929 - 75.674
=675.255

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=285.817 - 103.908 - 19.687
=162.222

CSU Digital's Scaled Net Operating Assets (SNOA) for the quarter that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(733.648-202.136)/750.929
=0.71

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=828.958 - 95.31
=733.648

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=350.823 - 103.897 - 44.79
=202.136

* 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 0.71 mean?
CSU Digital (BSP:CSUD3) has a Scaled Net Operating Assets of 0.71 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on CSU Digital and its competitors.
Is CSU Digital's Scaled Net Operating Assets too high?
CSU Digital's current Scaled Net Operating Assets is 0.71. Overall, CSU Digital has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CSU Digital's Scaled Net Operating Assets compare to MSFT and ORCL?
CSU Digital's Scaled Net Operating Assets of 0.71 can be compared against companies in the Software 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 a Software company?
A good Scaled Net Operating Assets depends on the Software 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 CSU Digital and its competitors. CSU Digital's current Scaled Net Operating Assets is 0.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSU Digital stock overvalued right now?
Based on GuruFocus' analysis, CSU Digital (BSP:CSUD3) is currently considered Modestly Undervalued. The stock's GF Value™ is R$19.77, compared to a current price of R$14.04 — trading 29% below its estimated fair value. The current Scaled Net Operating Assets is 0.71. CSU Digital's overall GF Score™ is 68/100 with 4 warning signs to review. 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 CSU Digital (BSP:CSUD3), the current Scaled Net Operating Assets is 0.71 as of Mar. 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 CSU Digital (BSP:CSUD3) Overvalued in 2026?

Based on GuruFocus' analysis, CSU Digital stock appears to be undervalued. The current stock price of R$14.04 is trading 29% below its estimated GF Value™ of R$19.77. GuruFocus considers CSU Digital to be Modestly Undervalued.

Key valuation signals for BSP:CSUD3:

  • Scaled Net Operating Assets: 0.71
  • GF Value™: R$19.77 vs. price of R$14.04 (29% below fair value)
  • GF Score™: 68/100 with 4 warning signs

No single metric tells the full story. See the BSP:CSUD3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CSU Digital Business Description

Address Rua Piaui, 136, Bairro Nova Aldeinha, Barueri, SP, BRA, 06440-182
CSU Digital SA operations comprise the provision of credit card processing and multiple-use services, management and operationalization of telemarketing and telesales (contact centers), telebilling, credit analysis, development and operational management relationships, loyalty, and customer acquisition programs. It has two operating segments: CSU Pays and CSU DX, and the majority of the revenue comes from CSU Pays.
68GF Score

Get the complete analysis for BSP:CSUD3

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

R$14.04
Price
R$19.77
GF Value