Breedon Group (CHIX:BREEL) Scaled Net Operating Assets: 0.73 (As of Dec. 2025)


CHIX:BREEL Breedon Group PLC CHIX:BREEL
68 GF Score
Price £3.12
GF Value £4.31
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Breedon Group Scaled Net Operating Assets?

Breedon Group CHIX:BREEL +2.70% 68 Scaled Net Operating Assets is 0.73 as of Dec. 2025. GuruFocus rates CHIX:BREEL with a GF Score™ of 68/100 and a GF Value™ of £4.31 (Modestly Undervalued). 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.

Breedon Group's operating assets for the quarter that ended in Dec. 2025 was £2,242 Mil. Breedon Group's operating liabilities for the quarter that ended in Dec. 2025 was £518 Mil. Breedon Group's Total Assets for the quarter that ended in Jun. 2025 was £2,355 Mil. Therefore, Breedon Group's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.73.


Breedon Group Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Breedon Group'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.

Breedon Group Scaled Net Operating Assets Chart

Breedon Group 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 0.72 0.74 0.72 0.84 0.80

Breedon Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.85 0.74 0.83 0.73

CHIX:BREEL vs CRH, VMC, MLM: Scaled Net Operating Assets Comparison

For the Building Materials subindustry, Breedon Group'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.


Breedon Group Scaled Net Operating Assets vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Breedon Group's Scaled Net Operating Assets distribution charts can be found below:

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


CHIX:BREEL
68GF Score
Breedon Group PLC CHIX:BREEL
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Breedon Group 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.

Breedon Group'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 )
=(2242.1-517.6)/2155.1
=0.80

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2357.6 - 115.5
=2242.1

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1160.4 - 593.7 - 49.1
=517.6

Breedon Group'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 )
=(2242.1-517.6)/2354.9
=0.73

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2357.6 - 115.5
=2242.1

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1160.4 - 593.7 - 49.1
=517.6

* 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 0.73 mean?
Breedon Group (CHIX:BREEL) has a Scaled Net Operating Assets of 0.73 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 Breedon Group and its competitors.
Is Breedon Group's Scaled Net Operating Assets too high?
Breedon Group's current Scaled Net Operating Assets is 0.73. Overall, Breedon Group has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Breedon Group's Scaled Net Operating Assets compare to CRH and VMC?
Breedon Group's Scaled Net Operating Assets of 0.73 can be compared against companies in the Building Materials 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 Building Materials company?
A good Scaled Net Operating Assets depends on the Building Materials 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 Breedon Group and its competitors. Breedon Group's current Scaled Net Operating Assets is 0.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Breedon Group stock overvalued right now?
Based on GuruFocus' analysis, Breedon Group (CHIX:BREEL) is currently considered Modestly Undervalued. The stock's GF Value™ is £4.31, compared to a current price of £3.12 — trading 27.6% below its estimated fair value. The current Scaled Net Operating Assets is 0.73. Breedon Group's overall GF Score™ is 68/100 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 Breedon Group (CHIX:BREEL), the current Scaled Net Operating Assets is 0.73 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 Breedon Group (CHIX:BREEL) Overvalued in 2026?

Based on GuruFocus' analysis, Breedon Group stock appears to be undervalued. The current stock price of £3.12 is trading 27.6% below its estimated GF Value™ of £4.31. GuruFocus considers Breedon Group to be Modestly Undervalued.

Key valuation signals for CHIX:BREEL:

  • Scaled Net Operating Assets: 0.73
  • GF Value™: £4.31 vs. price of £3.12 (27.6% below fair value)
  • GF Score™: 68/100 with 3 warning signs

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


Breedon Group Business Description

Other Exchanges BRDNF:USABREE:UK
Address Main Street, Pinnacle House, Breedon Quarry, Breedon on the Hill, Derby, GBR, DE73 8AP
Breedon Group PLC is a producer of construction materials. The products include aggregates such as polished stone value stones, sub-base materials and sands for the road construction industry, milled limestones for agricultural applications, asphalt, ready-mix concrete, concrete beams and blocks, cement, and others. The company's customers range from civil engineering business over local authorities and utilities companies to homes and smaller businesses. The company generates majority of its revenue in the United Kingdom.
68GF Score

Get the complete analysis for CHIX:BREEL

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

£3.12
Price
£4.31
GF Value