Cotta Co (FSE:3359) Scaled Net Operating Assets: 0.53 (As of Mar. 2026)


FSE:3359 Cotta Co Ltd FSE:3359
12 GF Score
Price 円369.00
GF Value 円844.02
! 5 Warning Signs
View Full Analysis

What is Cotta Co Scaled Net Operating Assets?

Cotta Co FSE:3359 12 Scaled Net Operating Assets is 0.53 as of Mar. 2026. GuruFocus rates FSE:3359 with a GF Score™ of 12/100 and a GF Value™ of 円844.02. The stock has 5 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.

Cotta Co's operating assets for the quarter that ended in Mar. 2026 was 円7,718 Mil. Cotta Co's operating liabilities for the quarter that ended in Mar. 2026 was 円2,278 Mil. Cotta Co's Total Assets for the quarter that ended in Sep. 2025 was 円10,287 Mil. Therefore, Cotta Co's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.53.


Cotta Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Cotta 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.

Cotta Co Scaled Net Operating Assets Chart

Cotta Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.53 0.52 0.57 0.55 0.93

Cotta Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 0.48 0.54 0.86 0.57 0.53

FSE:3359 vs SW, PKG, IP: Scaled Net Operating Assets Comparison

For the Packaging & Containers subindustry, Cotta 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.


Cotta Co Scaled Net Operating Assets vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Cotta Co's Scaled Net Operating Assets distribution charts can be found below:

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


FSE:3359
12GF Score
Cotta Co Ltd FSE:3359
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cotta 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.

Cotta Co's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Sep. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Sep. 2025 )
=(Operating Assets (A: Sep. 2025 )-Operating Liabilities (A: Sep. 2025 ))/Total Assets (A: Sep. 2024 )
=(7747.4-1827.692)/6394.735
=0.93

where

Operating Assets(A: Sep. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=10287.164 - 2539.764
=7747.4

Operating Liabilities(A: Sep. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=5802.411 - 2260.418 - 1714.301
=1827.692

Cotta Co'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: Sep. 2025 )
=(7717.787-2277.81)/10287.164
=0.53

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=10700.302 - 2982.515
=7717.787

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=5916.448 - 1978.624 - 1660.014
=2277.81

* 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 0.53 mean?
Cotta Co (FSE:3359) has a Scaled Net Operating Assets of 0.53 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 Cotta Co and its competitors.
Is Cotta Co's Scaled Net Operating Assets too high?
Cotta Co's current Scaled Net Operating Assets is 0.53. Overall, Cotta Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Cotta Co's Scaled Net Operating Assets compare to SW and PKG?
Cotta Co's Scaled Net Operating Assets of 0.53 can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Scaled Net Operating Assets depends on the Packaging & Containers 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 Cotta Co and its competitors. Cotta Co's current Scaled Net Operating Assets is 0.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cotta Co stock overvalued right now?
Cotta Co (FSE:3359) has a current Scaled Net Operating Assets of 0.53. The stock's GF Value™ is 円844.02, compared to a current price of 円369.00 — trading 56.3% below its estimated fair value. The current Scaled Net Operating Assets is 0.53. Cotta Co's overall GF Score™ is 12/100 with 5 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 Cotta Co (FSE:3359), the current Scaled Net Operating Assets is 0.53 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 Cotta Co (FSE:3359) Overvalued in 2026?

Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued. The current stock price of 円369.00 is trading 56.3% below its estimated GF Value™ of 円844.02.

Key valuation signals for FSE:3359:

  • Scaled Net Operating Assets: 0.53
  • GF Value™: 円844.02 vs. price of 円369.00 (56.3% below fair value)
  • GF Score™: 12/100 with 5 warning signs

No single metric tells the full story. See the FSE:3359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cotta Co Business Description

Other Exchanges 3359:Japan
Address 4478-8 Kamiao, Oita Prefecture, Tsukumi, JPN, 879-2461
Cotta Co Ltd manufactures and sells confectionery food materials and food packaging materials in Japan. It offers cake boxes, handbags, wrapping paper, ribbons, freshness preserving agents, and confectionery materials such as butter and flour. The company serves candy stores, bakeries, and individuals.
12GF Score

Get the complete analysis for FSE:3359

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

円369.00
Price
円844.02
GF Value