ESHDF (Esprit Holdings) Scaled Net Operating Assets: 0.55 (As of Dec. 2025)


ESHDF Esprit Holdings Ltd ESHDF
21 GF Score
Price $0.08
GF Value $0.05
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Esprit Holdings Scaled Net Operating Assets?

Esprit Holdings ESHDF -33.88% 21 Scaled Net Operating Assets is 0.55 as of Dec. 2025. GuruFocus rates ESHDF with a GF Score™ of 21/100 and a GF Value™ of $0.05 (Significantly Overvalued). The stock has 6 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.

Esprit Holdings's operating assets for the quarter that ended in Dec. 2025 was $38.53 Mil. Esprit Holdings's operating liabilities for the quarter that ended in Dec. 2025 was $10.14 Mil. Esprit Holdings's Total Assets for the quarter that ended in Jun. 2025 was $51.26 Mil. Therefore, Esprit Holdings's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.55.


Esprit Holdings Scaled Net Operating Assets Historical Data

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The historical data trend for Esprit Holdings'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.

Esprit Holdings Scaled Net Operating Assets Chart

Esprit Holdings Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.52 0.43 0.40 0.04 0.53

Esprit Holdings 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 0.45 0.07 0.25 0.58 0.55

ESHDF vs TJX, ROST, BURL: Scaled Net Operating Assets Comparison

For the Apparel Retail subindustry, Esprit Holdings'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.


Esprit Holdings Scaled Net Operating Assets vs Retail - Cyclical Industry

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

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


ESHDF
21GF Score
Esprit Holdings Ltd ESHDF
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Esprit Holdings 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.

Esprit Holdings'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 )
=(38.525-10.136)/53.554
=0.53

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=45.538 - 7.013
=38.525

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=26.463 - 16.272 - 0.055
=10.136

Esprit Holdings'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 )
=(38.525-10.136)/51.256
=0.55

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=45.538 - 7.013
=38.525

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=26.463 - 16.272 - 0.055
=10.136

* 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 0.55 mean?
Esprit Holdings (ESHDF) has a Scaled Net Operating Assets of 0.55 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 Esprit Holdings and its competitors.
Is Esprit Holdings' Scaled Net Operating Assets too high?
Esprit Holdings' current Scaled Net Operating Assets is 0.55. Overall, Esprit Holdings has a GF Score™ of 21/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Esprit Holdings' Scaled Net Operating Assets compare to TJX and ROST?
Esprit Holdings' Scaled Net Operating Assets of 0.55 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 Esprit Holdings and its competitors. Esprit Holdings's current Scaled Net Operating Assets is 0.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Esprit Holdings stock overvalued right now?
Based on GuruFocus' analysis, Esprit Holdings (ESHDF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.05, compared to a current price of $0.08 — trading 60% above its estimated fair value. The current Scaled Net Operating Assets is 0.55. Esprit Holdings' overall GF Score™ is 21/100 with 6 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 Esprit Holdings (ESHDF), the current Scaled Net Operating Assets is 0.55 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 Esprit Holdings (ESHDF) Overvalued in 2026?

Based on GuruFocus' analysis, Esprit Holdings stock appears to be overvalued. The current stock price of $0.08 is trading 60% above its estimated GF Value™ of $0.05. GuruFocus considers Esprit Holdings to be Significantly Overvalued.

Key valuation signals for ESHDF:

  • Scaled Net Operating Assets: 0.55
  • GF Value™: $0.05 vs. price of $0.08 (60% above fair value)
  • GF Score™: 21/100 with 6 warning signs

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


Esprit Holdings Business Description

Other Exchanges 00330:Hong KongESH:Germany
Address 28 Marble Road, 27th Floor, China United Centre, North Point, Hong Kong, HKG
Esprit Holdings Ltd is engaged in the licensing business of its ESPRIT brand across both fashion and non-apparel product categories. Geographically, the company generates maximum revenue from Hong Kong, United States and Other Countries.
21GF 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.

$0.08
Price
$0.05
GF Value