City & Land Developers (PHS:LAND) Scaled Net Operating Assets: 0.86 (As of Mar. 2026)


PHS:LAND City & Land Developers Inc PHS:LAND
57 GF Score
Price ₱0.49
GF Value ₱1.46
Valuation Possible Value Trap
! 5 Warning Signs
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What is City & Land Developers Scaled Net Operating Assets?

City & Land Developers PHS:LAND 57 Scaled Net Operating Assets is 0.86 as of Mar. 2026. GuruFocus rates PHS:LAND with a GF Score™ of 57/100 and a GF Value™ of ₱1.46 (Possible Value Trap). 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.

City & Land Developers's operating assets for the quarter that ended in Mar. 2026 was ₱4,306.0 Mil. City & Land Developers's operating liabilities for the quarter that ended in Mar. 2026 was ₱869.5 Mil. City & Land Developers's Total Assets for the quarter that ended in Dec. 2025 was ₱3,974.4 Mil. Therefore, City & Land Developers's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.86.


City & Land Developers Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for City & Land Developers'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.

City & Land Developers Scaled Net Operating Assets Chart

City & Land Developers 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 0.82 0.83 0.83 0.99 0.94

City & Land Developers Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.86 0.85 0.85 0.85 0.87

City & Land Developers Scaled Net Operating Assets Competitor Comparison

For the Real Estate - Diversified subindustry, City & Land Developers'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.


City & Land Developers Scaled Net Operating Assets vs Real Estate Industry

For the Real Estate industry and Real Estate sector, City & Land Developers's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where City & Land Developers's Scaled Net Operating Assets falls into.


PHS:LAND
57GF Score
City & Land Developers Inc PHS:LAND
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

City & Land Developers 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.

City & Land Developers'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 )
=(3859.286-495.797)/3564.386
=0.94

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=3974.405 - 115.119
=3859.286

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=891.347 - 0 - 395.55
=495.797

City & Land Developers'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 )
=(4306.002-869.504)/3974.405
=0.86

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=4426.784 - 120.782
=4306.002

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1262.704 - 0 - 393.2
=869.504

* 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 0.86 mean?
City & Land Developers (PHS:LAND) has a Scaled Net Operating Assets of 0.86 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 City & Land Developers and its competitors.
Is City & Land Developers' Scaled Net Operating Assets too high?
City & Land Developers' current Scaled Net Operating Assets is 0.86. Overall, City & Land Developers has a GF Score™ of 57/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does City & Land Developers' Scaled Net Operating Assets compare to competitors?
City & Land Developers' Scaled Net Operating Assets of 0.86 can be compared against companies in the Real Estate 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 Real Estate company?
A good Scaled Net Operating Assets depends on the Real Estate 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 City & Land Developers and its competitors. City & Land Developers's current Scaled Net Operating Assets is 0.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City & Land Developers stock overvalued right now?
Based on GuruFocus' analysis, City & Land Developers (PHS:LAND) is currently considered Possible Value Trap. The stock's GF Value™ is ₱1.46, compared to a current price of ₱0.49 — trading 66.8% below its estimated fair value. The current Scaled Net Operating Assets is 0.86. City & Land Developers' overall GF Score™ is 57/100 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 City & Land Developers (PHS:LAND), the current Scaled Net Operating Assets is 0.86 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 City & Land Developers (PHS:LAND) Overvalued in 2026?

Based on GuruFocus' analysis, City & Land Developers stock appears to be undervalued. The current stock price of ₱0.49 is trading 66.8% below its estimated GF Value™ of ₱1.46. GuruFocus considers City & Land Developers to be Possible Value Trap.

Key valuation signals for PHS:LAND:

  • Scaled Net Operating Assets: 0.86
  • GF Value™: ₱1.46 vs. price of ₱0.49 (66.8% below fair value)
  • GF Score™: 57/100 with 5 warning signs

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


City & Land Developers Business Description

Address 156 H.V. Dela Costa Street, 3rd Floor, City land Condominium 10 Tower 1, Makati, PHL, 1226
City & Land Developers Inc is engaged in acquiring and developing suitable land sites for residential, office, commercial, institutional, and industrial uses. It also focuses on establishing an effective institutional medium. The completed projects of the company are North Residences, Grand Emerald Tower, Manila Residences Bocobo, and many more. Its reportable segments are the Sale of Real Estate Properties and the Lease of Real Estate Properties. Generating, a majority of its revenue from the sale of real estate properties.
57GF Score

Get the complete analysis for PHS:LAND

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

₱0.49
Price
₱1.46
GF Value