SigmaRoc (LSE:SRC) Scaled Net Operating Assets: 0.60 (As of Dec. 2025)


LSE:SRC SigmaRoc PLC LSE:SRC
61 GF Score
Price £1.26
GF Value £0.83
Valuation Significantly Overvalued
! 4 Warning Signs
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What is SigmaRoc Scaled Net Operating Assets?

SigmaRoc LSE:SRC -1.33% 61 Scaled Net Operating Assets is 0.60 as of Dec. 2025. GuruFocus rates LSE:SRC with a GF Score™ of 61/100 and a GF Value™ of £0.83 (Significantly Overvalued). 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.

SigmaRoc's operating assets for the quarter that ended in Dec. 2025 was £2,096 Mil. SigmaRoc's operating liabilities for the quarter that ended in Dec. 2025 was £767 Mil. SigmaRoc's Total Assets for the quarter that ended in Jun. 2025 was £2,228 Mil. Therefore, SigmaRoc's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.60.


SigmaRoc Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for SigmaRoc'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.

SigmaRoc Scaled Net Operating Assets Chart

SigmaRoc 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 2.24 0.85 0.71 1.25 0.62

SigmaRoc 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 0.72 1.24 0.59 0.59 0.60

LSE:SRC vs CRH, VMC, MLM: Scaled Net Operating Assets Comparison

For the Building Materials subindustry, SigmaRoc'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.


SigmaRoc Scaled Net Operating Assets vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, SigmaRoc's Scaled Net Operating Assets distribution charts can be found below:

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


LSE:SRC
61GF Score
SigmaRoc PLC LSE:SRC
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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SigmaRoc 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.

SigmaRoc'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 )
=(2096.456-767.213)/2149.827
=0.62

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2263.13 - 166.674
=2096.456

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1406.239 - 569.869 - 69.157
=767.213

SigmaRoc'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 )
=(2096.456-767.213)/2228.174
=0.60

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2263.13 - 166.674
=2096.456

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1406.239 - 569.869 - 69.157
=767.213

* 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 0.60 mean?
SigmaRoc (LSE:SRC) has a Scaled Net Operating Assets of 0.60 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 SigmaRoc and its competitors.
Is SigmaRoc's Scaled Net Operating Assets too high?
SigmaRoc's current Scaled Net Operating Assets is 0.60. Overall, SigmaRoc has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SigmaRoc's Scaled Net Operating Assets compare to CRH and VMC?
SigmaRoc's Scaled Net Operating Assets of 0.60 can be compared against companies in the Building Materials 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 Building Materials company?
A good Scaled Net Operating Assets depends on the Building Materials 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 SigmaRoc and its competitors. SigmaRoc's current Scaled Net Operating Assets is 0.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SigmaRoc stock overvalued right now?
Based on GuruFocus' analysis, SigmaRoc (LSE:SRC) is currently considered Significantly Overvalued. The stock's GF Value™ is £0.83, compared to a current price of £1.26 — trading 52% above its estimated fair value. The current Scaled Net Operating Assets is 0.60. SigmaRoc's overall GF Score™ is 61/100 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 SigmaRoc (LSE:SRC), the current Scaled Net Operating Assets is 0.60 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 SigmaRoc (LSE:SRC) Overvalued in 2026?

Based on GuruFocus' analysis, SigmaRoc stock appears to be overvalued. The current stock price of £1.26 is trading 52% above its estimated GF Value™ of £0.83. GuruFocus considers SigmaRoc to be Significantly Overvalued.

Key valuation signals for LSE:SRC:

  • Scaled Net Operating Assets: 0.60
  • GF Value™: £0.83 vs. price of £1.26 (52% above fair value)
  • GF Score™: 61/100 with 4 warning signs

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


SigmaRoc Business Description

Other Exchanges SRCl:UKM2I2:Germany
Address 6 Heddon Street, London, GBR, W1B 4BT
SigmaRoc PLC, along with its subsidiaries, is engaged in the production of lime and limestone, high-quality aggregates, and the supply of value-added industrial and construction materials. Its product offerings include bath stones, limbase quicklime, lime wash, biocal quicklime, tiles, unfinished stones, readymix concrete, asphalt, etc. The Group's operating segments are: UK & Ireland, Western Europe, Nordics, Central Europe, and Corporate. Maximum revenue is generated from the Central Europe segment.
61GF Score

Get the complete analysis for LSE:SRC

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

£1.26
Price
£0.83
GF Value