Westwing Comercio Varejista (BSP:WEST3) Scaled Net Operating Assets: 0.39 (As of Mar. 2026)


BSP:WEST3 Westwing Comercio Varejista SA BSP:WEST3
58 GF Score
Price R$4.18
GF Value R$6.69
Valuation Possible Value Trap
! 3 Warning Signs
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What is Westwing Comercio Varejista Scaled Net Operating Assets?

Westwing Comercio Varejista BSP:WEST3 +5.03% 58 Scaled Net Operating Assets is 0.39 as of Mar. 2026. GuruFocus rates BSP:WEST3 with a GF Score™ of 58/100 and a GF Value™ of R$6.69 (Possible Value Trap). The stock has 3 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.

Westwing Comercio Varejista's operating assets for the quarter that ended in Mar. 2026 was R$184.4 Mil. Westwing Comercio Varejista's operating liabilities for the quarter that ended in Mar. 2026 was R$64.9 Mil. Westwing Comercio Varejista's Total Assets for the quarter that ended in Dec. 2025 was R$307.0 Mil. Therefore, Westwing Comercio Varejista's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.39.


Westwing Comercio Varejista Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Westwing Comercio Varejista'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.

Westwing Comercio Varejista Scaled Net Operating Assets Chart

Westwing Comercio Varejista Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only 1.34 0.37 0.31 0.32 0.35

Westwing Comercio Varejista 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 0.39 0.40 0.43 0.37 0.39

BSP:WEST3 vs CASY, WSM, DKS: Scaled Net Operating Assets Comparison

For the Specialty Retail subindustry, Westwing Comercio Varejista'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.


Westwing Comercio Varejista Scaled Net Operating Assets vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Westwing Comercio Varejista's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Westwing Comercio Varejista's Scaled Net Operating Assets falls into.


BSP:WEST3
58GF Score
Westwing Comercio Varejista SA BSP:WEST3
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Westwing Comercio Varejista 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.

Westwing Comercio Varejista'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 )
=(185.691-76.043)/315.028
=0.35

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=307.039 - 121.348
=185.691

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=86.702 - 6.494 - 4.165
=76.043

Westwing Comercio Varejista'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 )
=(184.408-64.934)/307.039
=0.39

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=294.037 - 109.629
=184.408

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=74.539 - 5.434 - 4.171
=64.934

* 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 0.39 mean?
Westwing Comercio Varejista (BSP:WEST3) has a Scaled Net Operating Assets of 0.39 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 Westwing Comercio Varejista and its competitors.
Is Westwing Comercio Varejista's Scaled Net Operating Assets too high?
Westwing Comercio Varejista's current Scaled Net Operating Assets is 0.39. Overall, Westwing Comercio Varejista has a GF Score™ of 58/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Westwing Comercio Varejista's Scaled Net Operating Assets compare to CASY and WSM?
Westwing Comercio Varejista's Scaled Net Operating Assets of 0.39 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Scaled Net Operating Assets depends on the Retail - Cyclical 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 Westwing Comercio Varejista and its competitors. Westwing Comercio Varejista's current Scaled Net Operating Assets is 0.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Westwing Comercio Varejista stock overvalued right now?
Based on GuruFocus' analysis, Westwing Comercio Varejista (BSP:WEST3) is currently considered Possible Value Trap. The stock's GF Value™ is R$6.69, compared to a current price of R$4.18 — trading 37.5% below its estimated fair value. The current Scaled Net Operating Assets is 0.39. Westwing Comercio Varejista's overall GF Score™ is 58/100 with 3 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 Westwing Comercio Varejista (BSP:WEST3), the current Scaled Net Operating Assets is 0.39 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 Westwing Comercio Varejista (BSP:WEST3) Overvalued in 2026?

Based on GuruFocus' analysis, Westwing Comercio Varejista stock appears to be undervalued. The current stock price of R$4.18 is trading 37.5% below its estimated GF Value™ of R$6.69. GuruFocus considers Westwing Comercio Varejista to be Possible Value Trap.

Key valuation signals for BSP:WEST3:

  • Scaled Net Operating Assets: 0.39
  • GF Value™: R$6.69 vs. price of R$4.18 (37.5% below fair value)
  • GF Score™: 58/100 with 3 warning signs

No single metric tells the full story. See the BSP:WEST3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Westwing Comercio Varejista Business Description

Address Avenue Queiroz Filho, 1700 - Torre A, 5th Floor - Vila Hamburguesa, Sao Paulo, SP, BRA, 0001-50
Westwing Comercio Varejista SA is engaged in the business of providing home decor and furnishing products. The Company's corporate purpose is to sell furniture, decorative items and clothing and accessories in general, mostly through its website and platforms for mobile applications and physical stores. It offers sofas, dining table, bookcases, beds, bar trolleys, pet furniture, towels sets, garden accessories, carpets, crockery, lighting products, and related products.
58GF Score

Get the complete analysis for BSP:WEST3

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

R$4.18
Price
R$6.69
GF Value