Pak Fah Yeow International (HKSE:00239) Scaled Net Operating Assets: 0.45 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

HKSE:00239 Pak Fah Yeow International Ltd HKSE:00239
80 GF Score
Price HK$2.34
GF Value HK$2.17
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Pak Fah Yeow International Scaled Net Operating Assets?

Pak Fah Yeow International HKSE:00239 -1.68% 80 Scaled Net Operating Assets is 0.45 as of Dec. 2025. GuruFocus rates HKSE:00239 with a GF Score™ of 80/100 and a GF Value™ of HK$2.17 (Fairly Valued). 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.

Pak Fah Yeow International's operating assets for the quarter that ended in Dec. 2025 was HK$483.8 Mil. Pak Fah Yeow International's operating liabilities for the quarter that ended in Dec. 2025 was HK$100.8 Mil. Pak Fah Yeow International's Total Assets for the quarter that ended in Jun. 2025 was HK$852.2 Mil. Therefore, Pak Fah Yeow International's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.45.


Pak Fah Yeow International Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Pak Fah Yeow International'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.

Pak Fah Yeow International Scaled Net Operating Assets Chart

Pak Fah Yeow International 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 0.69 0.64 0.60 0.49 0.45

Pak Fah Yeow International 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 0.54 0.43 0.48 0.41 0.45

HKSE:00239 vs ZTS: Scaled Net Operating Assets Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Pak Fah Yeow International'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.


Pak Fah Yeow International Scaled Net Operating Assets vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Pak Fah Yeow International's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Pak Fah Yeow International's Scaled Net Operating Assets falls into.


HKSE:00239
80GF Score
Pak Fah Yeow International Ltd HKSE:00239
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pak Fah Yeow International 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.

Pak Fah Yeow International'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 )
=(483.839-100.832)/843.354
=0.45

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=828.374 - 344.535
=483.839

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=105.626 - 0 - 4.794
=100.832

Pak Fah Yeow International'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 )
=(483.839-100.832)/852.246
=0.45

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=828.374 - 344.535
=483.839

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=105.626 - 0 - 4.794
=100.832

* 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 0.45 mean?
Pak Fah Yeow International (HKSE:00239) has a Scaled Net Operating Assets of 0.45 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 Pak Fah Yeow International and its competitors.
Is Pak Fah Yeow International's Scaled Net Operating Assets too high?
Pak Fah Yeow International's current Scaled Net Operating Assets is 0.45. Overall, Pak Fah Yeow International has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pak Fah Yeow International's Scaled Net Operating Assets compare to ZTS?
Pak Fah Yeow International's Scaled Net Operating Assets of 0.45 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Scaled Net Operating Assets depends on the Drug Manufacturers 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 Pak Fah Yeow International and its competitors. Pak Fah Yeow International's current Scaled Net Operating Assets is 0.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pak Fah Yeow International stock overvalued right now?
Based on GuruFocus' analysis, Pak Fah Yeow International (HKSE:00239) is currently considered Fairly Valued. The stock's GF Value™ is HK$2.17, compared to a current price of HK$2.34 — trading 7.6% above its estimated fair value. The current Scaled Net Operating Assets is 0.45. Pak Fah Yeow International's overall GF Score™ is 80/100 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 Pak Fah Yeow International (HKSE:00239), the current Scaled Net Operating Assets is 0.45 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 Pak Fah Yeow International (HKSE:00239) Overvalued in 2026?

Based on GuruFocus' analysis, Pak Fah Yeow International stock appears to be overvalued. The current stock price of HK$2.34 is trading 7.6% above its estimated GF Value™ of HK$2.17. GuruFocus considers Pak Fah Yeow International to be Fairly Valued.

Key valuation signals for HKSE:00239:

  • Scaled Net Operating Assets: 0.45
  • GF Value™: HK$2.17 vs. price of HK$2.34 (7.6% above fair value)
  • GF Score™: 80/100 with 3 warning signs

No single metric tells the full story. See the HKSE:00239 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pak Fah Yeow International Business Description

Address 200 Gloucester Road, 11th Floor, Wanchai, Hong Kong, HKG
Pak Fah Yeow International Ltd, with its subsidiaries, is engaged in the manufacture and distribution of healthcare products, including Hoe Hin branded products. It also engages in real estate investment and treasury investment businesses. It has three business segments, namely healthcare, property investments, and treasury investments. The Company derives the majority of its revenues from the Healthcare segment.The Groups businesses cover Hong Kong, Macau, other regions in the Peoples Republic of China (the PRC or Chinese Mainland), Southeast Asia, North America and the United Kingdom.
80GF Score

Get the complete analysis for HKSE:00239

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

HK$2.34
Price
HK$2.17
GF Value