Berner Kantonalbank AG (LTS:0QM2) Scaled Net Operating Assets: 0.11 (As of Dec. 2025)


LTS:0QM2 Berner Kantonalbank AG LTS:0QM2
52 GF Score
Price CHF372.75
GF Value CHF254.58
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Berner Kantonalbank AG Scaled Net Operating Assets?

Berner Kantonalbank AG LTS:0QM2 +0.23% 52 Scaled Net Operating Assets is 0.11 as of Dec. 2025. GuruFocus rates LTS:0QM2 with a GF Score™ of 52/100 and a GF Value™ of CHF254.58 (Significantly Overvalued). 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.

Berner Kantonalbank AG's operating assets for the quarter that ended in Dec. 2025 was CHF35,322.0 Mil. Berner Kantonalbank AG's operating liabilities for the quarter that ended in Dec. 2025 was CHF30,689.8 Mil. Berner Kantonalbank AG's Total Assets for the quarter that ended in Jun. 2025 was CHF41,893.4 Mil. Therefore, Berner Kantonalbank AG's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.11.

LTS:0QM2
52GF Score
Berner Kantonalbank AG LTS:0QM2
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Berner Kantonalbank AG 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.

Berner Kantonalbank AG'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 )
=(35321.959-30689.815)/40499.255
=0.11

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=42976.997 - 7655.038
=35321.959

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=39894.863 - 9205.048 - 0
=30689.815

Berner Kantonalbank AG'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 )
=(35321.959-30689.815)/41893.372
=0.11

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=42976.997 - 7655.038
=35321.959

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=39894.863 - 9205.048 - 0
=30689.815

* 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 0.11 mean?
Berner Kantonalbank AG (LTS:0QM2) has a Scaled Net Operating Assets of 0.11 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 Berner Kantonalbank AG and its competitors.
Is Berner Kantonalbank AG's Scaled Net Operating Assets too high?
Berner Kantonalbank AG's current Scaled Net Operating Assets is 0.11. Overall, Berner Kantonalbank AG has a GF Score™ of 52/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Berner Kantonalbank AG's Scaled Net Operating Assets compare to competitors?
Berner Kantonalbank AG's Scaled Net Operating Assets of 0.11 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 Berner Kantonalbank AG and its competitors. Berner Kantonalbank AG's current Scaled Net Operating Assets is 0.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Berner Kantonalbank AG stock overvalued right now?
Based on GuruFocus' analysis, Berner Kantonalbank AG (LTS:0QM2) is currently considered Significantly Overvalued. The stock's GF Value™ is CHF254.58, compared to a current price of CHF372.75 — trading 46.4% above its estimated fair value. The current Scaled Net Operating Assets is 0.11. Berner Kantonalbank AG's overall GF Score™ is 52/100 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 Berner Kantonalbank AG (LTS:0QM2), the current Scaled Net Operating Assets is 0.11 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 Berner Kantonalbank AG (LTS:0QM2) Overvalued in 2026?

Based on GuruFocus' analysis, Berner Kantonalbank AG stock appears to be overvalued. The current stock price of CHF372.75 is trading 46.4% above its estimated GF Value™ of CHF254.58. GuruFocus considers Berner Kantonalbank AG to be Significantly Overvalued.

Key valuation signals for LTS:0QM2:

  • Scaled Net Operating Assets: 0.11
  • GF Value™: CHF254.58 vs. price of CHF372.75 (46.4% above fair value)
  • GF Score™: 52/100 with 3 warning signs

No single metric tells the full story. See the LTS:0QM2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Berner Kantonalbank AG Business Description

Address Bundesplatz 8, Postfach, Bern, CHE, 3011
Berner Kantonalbank AG is a Swiss cantonal bank. It is engaged in the business activities in the Canton and the neighboring economic area. It manages the assets, grants loans to private individuals and companies. The bank offers solutions for paying, saving, investing, financing and provisioning. It focuses its activities on two core business areas namely business with private and corporate customers, in particular, SMEs, and asset management. The bank provides consultancies to SMEs and individuals, as an employer, as a training bank, and as a taxpayer.
52GF Score

Get the complete analysis for LTS:0QM2

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

CHF372.75
Price
CHF254.58
GF Value