EFU Life Assurance (KAR:EFUL) Scaled Net Operating Assets: -0.23 (As of Mar. 2026)


KAR:EFUL EFU Life Assurance Ltd KAR:EFUL
63 GF Score
Price ₨156.65
GF Value ₨177.96
Valuation Modestly Undervalued
! 7 Warning Signs
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What is EFU Life Assurance Scaled Net Operating Assets?

EFU Life Assurance KAR:EFUL 63 Scaled Net Operating Assets is -0.23 as of Mar. 2026. GuruFocus rates KAR:EFUL with a GF Score™ of 63/100 and a GF Value™ of ₨177.96 (Modestly Undervalued). The stock has 7 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.

EFU Life Assurance's operating assets for the quarter that ended in Mar. 2026 was ₨207,783 Mil. EFU Life Assurance's operating liabilities for the quarter that ended in Mar. 2026 was ₨277,533 Mil. EFU Life Assurance's Total Assets for the quarter that ended in Dec. 2025 was ₨298,012 Mil. Therefore, EFU Life Assurance's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was -0.23.

KAR:EFUL
63GF Score
EFU Life Assurance Ltd KAR:EFUL
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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EFU Life Assurance 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.

EFU Life Assurance'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 )
=(288776.864-286761.111)/259436.547
=0.01

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=298012.263 - 9235.399
=288776.864

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=287892.646 - 747.344 - 384.191
=286761.111

EFU Life Assurance's Scaled Net Operating Assets (SNOA) for the quarter that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(207782.962-277532.806)/298012.263
=-0.23

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=288054.528 - 80271.566
=207782.962

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=278670.825 - 1138.019 - 0
=277532.806

* 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 -0.23 mean?
EFU Life Assurance (KAR:EFUL) has a Scaled Net Operating Assets of -0.23 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on EFU Life Assurance and its competitors.
Is EFU Life Assurance's Scaled Net Operating Assets too high?
EFU Life Assurance's current Scaled Net Operating Assets is -0.23. Overall, EFU Life Assurance has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does EFU Life Assurance's Scaled Net Operating Assets compare to BRK.A and AIG?
EFU Life Assurance's Scaled Net Operating Assets of -0.23 can be compared against companies in the Insurance 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 an Insurance company?
A good Scaled Net Operating Assets depends on the Insurance 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 EFU Life Assurance and its competitors. EFU Life Assurance's current Scaled Net Operating Assets is -0.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EFU Life Assurance stock overvalued right now?
Based on GuruFocus' analysis, EFU Life Assurance (KAR:EFUL) is currently considered Modestly Undervalued. The stock's GF Value™ is ₨177.96, compared to a current price of ₨156.65 — trading 12% below its estimated fair value. The current Scaled Net Operating Assets is -0.23. EFU Life Assurance's overall GF Score™ is 63/100 with 7 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 EFU Life Assurance (KAR:EFUL), the current Scaled Net Operating Assets is -0.23 as of Mar. 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.

Is EFU Life Assurance (KAR:EFUL) Overvalued in 2026?

Based on GuruFocus' analysis, EFU Life Assurance stock appears to be undervalued. The current stock price of ₨156.65 is trading 12% below its estimated GF Value™ of ₨177.96. GuruFocus considers EFU Life Assurance to be Modestly Undervalued.

Key valuation signals for KAR:EFUL:

  • Scaled Net Operating Assets: -0.23
  • GF Value™: ₨177.96 vs. price of ₨156.65 (12% below fair value)
  • GF Score™: 63/100 with 7 warning signs

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

EFU Life Assurance Business Description

Address 8th East Street, Plot No. 112, EFU Life House, Phase 1, DHA, Karachi, SD, PAK
EFU Life Assurance Ltd is an insurance company that operates as a life and health insurer and a family takaful operator, positioning itself as a provider of comprehensive protection, savings, wellbeing, and retirement solutions. Its products and services include life insurance, savings and investment plans, health and wellness solutions, retirement and pension offerings, and Shariah-compliant takaful products, catering to individuals, families, and corporate clients. The company operates across key business segments, including individual life, group life, health, and family takaful, along with digital and inclusive insurance initiatives.
63GF Score

Get the complete analysis for KAR:EFUL

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

₨156.65
Price
₨177.96
GF Value