Bank of Gansu Co (HKSE:02139) Scaled Net Operating Assets: 0.06 (As of Dec. 2025)

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HKSE:02139 Bank of Gansu Co Ltd HKSE:02139
44 GF Score
Price HK$0.25
GF Value HK$0.32
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Bank of Gansu Co Scaled Net Operating Assets?

Bank of Gansu Co HKSE:02139 +2.51% 44 Scaled Net Operating Assets is 0.06 as of Dec. 2025. GuruFocus rates HKSE:02139 with a GF Score™ of 44/100 and a GF Value™ of HK$0.32 (Modestly Undervalued). 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.

Bank of Gansu Co's operating assets for the quarter that ended in Dec. 2025 was HK$435,861 Mil. Bank of Gansu Co's operating liabilities for the quarter that ended in Dec. 2025 was HK$406,064 Mil. Bank of Gansu Co's Total Assets for the quarter that ended in Jun. 2025 was HK$467,263 Mil. Therefore, Bank of Gansu Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.06.

HKSE:02139
44GF Score
Bank of Gansu Co Ltd HKSE:02139
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Bank of Gansu 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.

Bank of Gansu 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 )
=(435860.525-406064.314)/442771.687
=0.07

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=481545.196 - 45684.671
=435860.525

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=443569.895 - 37505.581 - 0
=406064.314

Bank of Gansu 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: Jun. 2025 )
=(435860.525-406064.314)/467262.556
=0.06

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=481545.196 - 45684.671
=435860.525

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=443569.895 - 37505.581 - 0
=406064.314

* 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 0.06 mean?
Bank of Gansu Co (HKSE:02139) has a Scaled Net Operating Assets of 0.06 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 Bank of Gansu Co and its competitors.
Is Bank of Gansu Co's Scaled Net Operating Assets too high?
Bank of Gansu Co's current Scaled Net Operating Assets is 0.06. Overall, Bank of Gansu Co has a GF Score™ of 44/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bank of Gansu Co's Scaled Net Operating Assets compare to competitors?
Bank of Gansu Co's Scaled Net Operating Assets of 0.06 can be compared against companies in the Banks 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 Banks company?
A good Scaled Net Operating Assets depends on the Banks 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 Bank of Gansu Co and its competitors. Bank of Gansu Co's current Scaled Net Operating Assets is 0.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bank of Gansu Co stock overvalued right now?
Based on GuruFocus' analysis, Bank of Gansu Co (HKSE:02139) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.32, compared to a current price of HK$0.25 — trading 23.4% below its estimated fair value. The current Scaled Net Operating Assets is 0.06. Bank of Gansu Co's overall GF Score™ is 44/100 with 4 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 Bank of Gansu Co (HKSE:02139), the current Scaled Net Operating Assets is 0.06 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 Bank of Gansu Co (HKSE:02139) Overvalued in 2026?

Based on GuruFocus' analysis, Bank of Gansu Co stock appears to be undervalued. The current stock price of HK$0.25 is trading 23.4% below its estimated GF Value™ of HK$0.32. GuruFocus considers Bank of Gansu Co to be Modestly Undervalued.

Key valuation signals for HKSE:02139:

  • Scaled Net Operating Assets: 0.06
  • GF Value™: HK$0.32 vs. price of HK$0.25 (23.4% below fair value)
  • GF Score™: 44/100 with 4 warning signs

No single metric tells the full story. See the HKSE:02139 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Bank of Gansu Co Business Description

Address No. 525-1 Donggang West Road, Bank of Gansu Tower, Chengguan District, Gansu Province, Lanzhou City, CHN, 730030
Bank of Gansu Co Ltd is a commercial bank based in China. The principal activities of the Bank and its subsidiary are the provision of corporate and retail deposits, loans and advances, payment and settlement services, as well as other banking services. The company operates through three segments: Corporate banking, Retail banking, and Financial market operations. The majority of revenue is generated from the Corporate banking segment, which represents the provision of a range of financial products and services to corporations and government agencies. These products and services include corporate loans and advances, deposit taking activities, agency services, consulting and advisory services, remittance and settlement services and guarantee services.
44GF Score

Get the complete analysis for HKSE:02139

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

HK$0.25
Price
HK$0.32
GF Value