Nayuki Holdings (HKSE:02150) Scaled Net Operating Assets: 0.35 (As of Dec. 2025)

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HKSE:02150 Nayuki Holdings Ltd HKSE:02150
74 GF Score
Price HK$0.74
GF Value HK$1.57
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Nayuki Holdings Scaled Net Operating Assets?

Nayuki Holdings HKSE:02150 +1.37% 74 Scaled Net Operating Assets is 0.35 as of Dec. 2025. GuruFocus rates HKSE:02150 with a GF Score™ of 74/100 and a GF Value™ of HK$1.57 (Possible Value Trap). 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.

Nayuki Holdings's operating assets for the quarter that ended in Dec. 2025 was HK$2,961 Mil. Nayuki Holdings's operating liabilities for the quarter that ended in Dec. 2025 was HK$757 Mil. Nayuki Holdings's Total Assets for the quarter that ended in Jun. 2025 was HK$6,376 Mil. Therefore, Nayuki Holdings's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.35.


Nayuki Holdings Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Nayuki 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.

Nayuki Holdings Scaled Net Operating Assets Chart

Nayuki Holdings Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial 0.72 0.34 0.55 0.37 0.34

Nayuki Holdings Semi-Annual Data
Dec18 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 0.54 0.44 0.43 0.38 0.35

HKSE:02150 vs MCD, SBUX, YUM: Scaled Net Operating Assets Comparison

For the Restaurants subindustry, Nayuki 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.


Nayuki Holdings Scaled Net Operating Assets vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Nayuki Holdings's Scaled Net Operating Assets distribution charts can be found below:

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


HKSE:02150
74GF Score
Nayuki Holdings Ltd HKSE:02150
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nayuki 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.

Nayuki Holdings'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 )
=(2960.684-757.153)/6582.358
=0.33

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=5901.001 - 2940.317
=2960.684

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1893.06 - 866.651 - 269.256
=757.153

Nayuki Holdings'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 )
=(2960.684-757.153)/6375.634
=0.35

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=5901.001 - 2940.317
=2960.684

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1893.06 - 866.651 - 269.256
=757.153

* 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 0.35 mean?
Nayuki Holdings (HKSE:02150) has a Scaled Net Operating Assets of 0.35 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 Nayuki Holdings and its competitors.
Is Nayuki Holdings' Scaled Net Operating Assets too high?
Nayuki Holdings' current Scaled Net Operating Assets is 0.35. Overall, Nayuki Holdings has a GF Score™ of 74/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Nayuki Holdings' Scaled Net Operating Assets compare to MCD and SBUX?
Nayuki Holdings' Scaled Net Operating Assets of 0.35 can be compared against companies in the Restaurants 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 Restaurants company?
A good Scaled Net Operating Assets depends on the Restaurants 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 Nayuki Holdings and its competitors. Nayuki Holdings's current Scaled Net Operating Assets is 0.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nayuki Holdings stock overvalued right now?
Based on GuruFocus' analysis, Nayuki Holdings (HKSE:02150) is currently considered Possible Value Trap. The stock's GF Value™ is HK$1.57, compared to a current price of HK$0.74 — trading 52.9% below its estimated fair value. The current Scaled Net Operating Assets is 0.35. Nayuki Holdings' overall GF Score™ is 74/100 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 Nayuki Holdings (HKSE:02150), the current Scaled Net Operating Assets is 0.35 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 Nayuki Holdings (HKSE:02150) Overvalued in 2026?

Based on GuruFocus' analysis, Nayuki Holdings stock appears to be undervalued. The current stock price of HK$0.74 is trading 52.9% below its estimated GF Value™ of HK$1.57. GuruFocus considers Nayuki Holdings to be Possible Value Trap.

Key valuation signals for HKSE:02150:

  • Scaled Net Operating Assets: 0.35
  • GF Value™: HK$1.57 vs. price of HK$0.74 (52.9% below fair value)
  • GF Score™: 74/100 with 3 warning signs

No single metric tells the full story. See the HKSE:02150 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nayuki Holdings Business Description

Address Baoxing Road, 4-5th Floor, OCT REAL ONE, Bao’an District, Shenzhen, CHN
Nayuki Holdings Ltd is a premium modern teahouse chain in China serving freshly-made tea drinks. The company has segment namely Freshly-made tea drinks business and franchise operations and Ready-to-drink beverage business. The group principally generates its revenue from the sales of freshly-made tea drinks, baked goods, and other products through its operating teahouses and online food delivery applications mainly in the PRC.
74GF Score

Get the complete analysis for HKSE:02150

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

HK$0.74
Price
HK$1.57
GF Value