eSun Holdings (HKSE:00571) Scaled Net Operating Assets: 0.21 (As of Jan. 2026)

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What is eSun Holdings Scaled Net Operating Assets?

eSun Holdings HKSE:00571 Scaled Net Operating Assets is 0.21 as of Jan. 2026. The stock has 4 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.

eSun Holdings's operating assets for the quarter that ended in Jan. 2026 was HK$1,027.7 Mil. eSun Holdings's operating liabilities for the quarter that ended in Jan. 2026 was HK$693.2 Mil. eSun Holdings's Total Assets for the quarter that ended in Jul. 2025 was HK$1,631.6 Mil. Therefore, eSun Holdings's scaled net operating assets (SNOA) for the quarter that ended in Jan. 2026 was 0.21.


eSun Holdings Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for eSun 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.

eSun Holdings Scaled Net Operating Assets Chart

eSun Holdings Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.35 0.39 0.33 0.28 0.19

eSun Holdings Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 0.42 0.30 0.34 0.21 0.21

HKSE:00571 vs NFLX, DIS, WBD: Scaled Net Operating Assets Comparison

For the Entertainment subindustry, eSun 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.


eSun Holdings Scaled Net Operating Assets vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, eSun Holdings's Scaled Net Operating Assets distribution charts can be found below:

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



eSun 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.

eSun Holdings's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Jul. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Jul. 2025 )
=(Operating Assets (A: Jul. 2025 )-Operating Liabilities (A: Jul. 2025 ))/Total Assets (A: Jul. 2024 )
=(1083.695-729.161)/1836.303
=0.19

where

Operating Assets(A: Jul. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1631.619 - 547.924
=1083.695

Operating Liabilities(A: Jul. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1596.522 - 436.779 - 430.582
=729.161

eSun Holdings's Scaled Net Operating Assets (SNOA) for the quarter that ended in Jan. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Jan. 2026 )
=(Operating Assets (Q: Jan. 2026 )-Operating Liabilities (Q: Jan. 2026 ))/Total Assets (Q: Jul. 2025 )
=(1027.731-693.228)/1631.619
=0.21

where

Operating Assets(Q: Jan. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1527.682 - 499.951
=1027.731

Operating Liabilities(Q: Jan. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1487.339 - 349.693 - 444.418
=693.228

* 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 0.21 mean?
eSun Holdings (HKSE:00571) has a Scaled Net Operating Assets of 0.21 as of Jan. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on eSun Holdings and its competitors.
Is eSun Holdings' Scaled Net Operating Assets too high?
eSun Holdings' current Scaled Net Operating Assets is 0.21.
How does eSun Holdings' Scaled Net Operating Assets compare to NFLX and DIS?
eSun Holdings' Scaled Net Operating Assets of 0.21 can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Scaled Net Operating Assets depends on the Media - Diversified 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 eSun Holdings and its competitors. eSun Holdings's current Scaled Net Operating Assets is 0.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eSun Holdings stock overvalued right now?
Based on GuruFocus' analysis, eSun Holdings (HKSE:00571) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.04 — trading 2.5% above its estimated fair value. The current Scaled Net Operating Assets is 0.21. 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 eSun Holdings (HKSE:00571), the current Scaled Net Operating Assets is 0.21 as of Jan. 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.

eSun Holdings Business Description

Address 680 Cheung Sha Wan Road, 11th Floor, Lai Sun Commercial Centre, Kowloon, HKG
eSun Holdings Ltd is an investment holding company. The company's operating segments include Media and entertainment, Film and TV program, Cinema operation, and Corporate and others. It generates maximum revenue from the Cinema operation segment which engages in the operation of cinemas in Hong Kong and the Chinese Mainland. Geographically, the company generates a majority of its revenue from Hong Kong and the rest from Mainland China and Macau, and other regions.