Cosmo Lady (China) Holdings Co (HKSE:02298) Scaled Net Operating Assets: 0.63 (As of Dec. 2025)

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HKSE:02298 Cosmo Lady (China) Holdings Co Ltd HKSE:02298
52 GF Score
Price HK$0.30
GF Value HK$0.27
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Cosmo Lady (China) Holdings Co Scaled Net Operating Assets?

Cosmo Lady (China) Holdings Co HKSE:02298 +1.69% 52 Scaled Net Operating Assets is 0.63 as of Dec. 2025. GuruFocus rates HKSE:02298 with a GF Score™ of 52/100 and a GF Value™ of HK$0.27 (Modestly Overvalued). 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.

Cosmo Lady (China) Holdings Co's operating assets for the quarter that ended in Dec. 2025 was HK$3,369 Mil. Cosmo Lady (China) Holdings Co's operating liabilities for the quarter that ended in Dec. 2025 was HK$894 Mil. Cosmo Lady (China) Holdings Co's Total Assets for the quarter that ended in Jun. 2025 was HK$3,939 Mil. Therefore, Cosmo Lady (China) Holdings Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.63.


Cosmo Lady (China) Holdings Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Cosmo Lady (China) Holdings 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.

Cosmo Lady (China) Holdings Co Scaled Net Operating Assets Chart

Cosmo Lady (China) Holdings Co 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 0.47 0.45 0.60 0.55 0.63

Cosmo Lady (China) Holdings Co 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 0.62 0.55 0.56 0.66 0.63

HKSE:02298 vs RL, LEVI, VFC: Scaled Net Operating Assets Comparison

For the Apparel Manufacturing subindustry, Cosmo Lady (China) Holdings 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.


Cosmo Lady (China) Holdings Co Scaled Net Operating Assets vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cosmo Lady (China) Holdings Co's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Cosmo Lady (China) Holdings Co's Scaled Net Operating Assets falls into.


HKSE:02298
52GF Score
Cosmo Lady (China) Holdings Co Ltd HKSE:02298
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Cosmo Lady (China) Holdings 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.

Cosmo Lady (China) Holdings 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 )
=(3369.353-894.071)/3946.979
=0.63

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=3992.917 - 623.564
=3369.353

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1653.102 - 438.314 - 320.717
=894.071

Cosmo Lady (China) Holdings 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 )
=(3369.353-894.071)/3939.174
=0.63

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=3992.917 - 623.564
=3369.353

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1653.102 - 438.314 - 320.717
=894.071

* 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 0.63 mean?
Cosmo Lady (China) Holdings Co (HKSE:02298) has a Scaled Net Operating Assets of 0.63 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 Cosmo Lady (China) Holdings Co and its competitors.
Is Cosmo Lady (China) Holdings Co's Scaled Net Operating Assets too high?
Cosmo Lady (China) Holdings Co's current Scaled Net Operating Assets is 0.63. Overall, Cosmo Lady (China) Holdings Co has a GF Score™ of 52/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cosmo Lady (China) Holdings Co's Scaled Net Operating Assets compare to RL and LEVI?
Cosmo Lady (China) Holdings Co's Scaled Net Operating Assets of 0.63 can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Scaled Net Operating Assets depends on the Manufacturing - Apparel & Accessories 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 Cosmo Lady (China) Holdings Co and its competitors. Cosmo Lady (China) Holdings Co's current Scaled Net Operating Assets is 0.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Lady (China) Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Lady (China) Holdings Co (HKSE:02298) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$0.27, compared to a current price of HK$0.30 — trading 11.1% above its estimated fair value. The current Scaled Net Operating Assets is 0.63. Cosmo Lady (China) Holdings Co's overall GF Score™ is 52/100 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 Cosmo Lady (China) Holdings Co (HKSE:02298), the current Scaled Net Operating Assets is 0.63 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 Cosmo Lady (China) Holdings Co (HKSE:02298) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo Lady (China) Holdings Co stock appears to be overvalued. The current stock price of HK$0.30 is trading 11.1% above its estimated GF Value™ of HK$0.27. GuruFocus considers Cosmo Lady (China) Holdings Co to be Modestly Overvalued.

Key valuation signals for HKSE:02298:

  • Scaled Net Operating Assets: 0.63
  • GF Value™: HK$0.27 vs. price of HK$0.30 (11.1% above fair value)
  • GF Score™: 52/100 with 5 warning signs

No single metric tells the full story. See the HKSE:02298 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cosmo Lady (China) Holdings Co Business Description

Address Fenggang Tianan Digital City, Building N1, Fenggang Town, Guangdong, Dongguan, CHN
Cosmo Lady (China) Holdings Co Ltd is engaged in the design, research, development, and sale of its own branded intimate wear products (namely, bras, underpants, sleepwear and loungewear, thermal clothes, and others, which include leggings and tights, vests, hosiery, and accessories), development of industrial projects and provision of logistic services in the People's Republic of China. Its segments include the Intimate wear products segment engaged in designing, marketing, and selling of intimate wear products; and the Industrial projects and logistic segment engaged in development of industrial projects and provision of logistics services. It derives the majority of its revenue from the Intimate wear products segment.
52GF Score

Get the complete analysis for HKSE:02298

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

HK$0.30
Price
HK$0.27
GF Value