Artience Co (FRA:TO5) Scaled Net Operating Assets: 0.62 (As of Dec. 2025)


FRA:TO5 Artience Co Ltd FRA:TO5
81 GF Score
Price €22.80
GF Value €18.24
! 6 Warning Signs
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What is Artience Co Scaled Net Operating Assets?

Artience Co FRA:TO5 -1.72% 81 Scaled Net Operating Assets is 0.62 as of Dec. 2025. GuruFocus rates FRA:TO5 with a GF Score™ of 81/100 and a GF Value™ of €18.24. 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.

Artience Co's operating assets for the quarter that ended in Dec. 2025 was €2,271 Mil. Artience Co's operating liabilities for the quarter that ended in Dec. 2025 was €668 Mil. Artience Co's Total Assets for the quarter that ended in Sep. 2025 was €2,566 Mil. Therefore, Artience Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.62.


Artience Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Artience Co'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.

Artience Co Scaled Net Operating Assets Chart

Artience Co Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.62 0.57 0.63 0.64 0.55

Artience Co 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 0.61 0.62 0.62 0.63 0.64

FRA:TO5 vs LIN, SHW, ECL: Scaled Net Operating Assets Comparison

For the Specialty Chemicals subindustry, Artience Co'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.


Artience Co Scaled Net Operating Assets vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Artience Co's Scaled Net Operating Assets distribution charts can be found below:

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


FRA:TO5
81GF Score
Artience Co Ltd FRA:TO5
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Artience Co 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.

Artience Co'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 )
=(2271.367-667.945)/2935.433
=0.55

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2533.819 - 262.452
=2271.367

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1015.406 - 268.938 - 78.523
=667.945

Artience Co'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: Sep. 2025 )
=(2271.367-667.945)/2565.544
=0.62

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2533.819 - 262.452
=2271.367

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1015.406 - 268.938 - 78.523
=667.945

* 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 0.62 mean?
Artience Co (FRA:TO5) has a Scaled Net Operating Assets of 0.62 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 Artience Co and its competitors.
Is Artience Co's Scaled Net Operating Assets too high?
Artience Co's current Scaled Net Operating Assets is 0.62. Overall, Artience Co has a GF Score™ of 81/100, reflecting its overall financial health beyond just this single metric.
How does Artience Co's Scaled Net Operating Assets compare to LIN and SHW?
Artience Co's Scaled Net Operating Assets of 0.62 can be compared against companies in the Chemicals 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 Chemicals company?
A good Scaled Net Operating Assets depends on the Chemicals 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 Artience Co and its competitors. Artience Co's current Scaled Net Operating Assets is 0.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artience Co stock overvalued right now?
Artience Co (FRA:TO5) has a current Scaled Net Operating Assets of 0.62. The stock's GF Value™ is €18.24, compared to a current price of €22.80 — trading 25% above its estimated fair value. The current Scaled Net Operating Assets is 0.62. Artience Co's overall GF Score™ is 81/100 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 Artience Co (FRA:TO5), the current Scaled Net Operating Assets is 0.62 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 Artience Co (FRA:TO5) Overvalued in 2026?

Based on GuruFocus' analysis, Artience Co stock appears to be overvalued. The current stock price of €22.80 is trading 25% above its estimated GF Value™ of €18.24.

Key valuation signals for FRA:TO5:

  • Scaled Net Operating Assets: 0.62
  • GF Value™: €18.24 vs. price of €22.80 (25% above fair value)
  • GF Score™: 81/100 with 6 warning signs

No single metric tells the full story. See the FRA:TO5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Artience Co Business Description

Other Exchanges 4634:Japan
Address 2-2-1 Kyobashi, Kyobashi Edogrand Building, Chuo-ku, Tokyo, JPN, 104-8377
Artience Co Ltd is a holding company. The group, along with its subsidiary, engaged in four segments: Colorants and Functional Materials Business, Polymers and Coatings Business, Packaging Business, and Printing and Information Business.
81GF 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.

€22.80
Price
€18.24
GF Value