Polylite Taiwan Co (ROCO:1813) Scaled Net Operating Assets: 0.75 (As of Dec. 2025)


ROCO:1813 Polylite Taiwan Co Ltd ROCO:1813
60 GF Score
Price NT$12.00
GF Value NT$16.54
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Polylite Taiwan Co Scaled Net Operating Assets?

Polylite Taiwan Co ROCO:1813 60 Scaled Net Operating Assets is 0.75 as of Dec. 2025. GuruFocus rates ROCO:1813 with a GF Score™ of 60/100 and a GF Value™ of NT$16.54 (Modestly Undervalued). 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.

Polylite Taiwan Co's operating assets for the quarter that ended in Dec. 2025 was NT$793.6 Mil. Polylite Taiwan Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$53.2 Mil. Polylite Taiwan Co's Total Assets for the quarter that ended in Sep. 2025 was NT$985.4 Mil. Therefore, Polylite Taiwan Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.75.


Polylite Taiwan Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Polylite Taiwan 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.

Polylite Taiwan Co Scaled Net Operating Assets Chart

Polylite Taiwan 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 0.67 0.68 0.73 0.79 0.73

Polylite Taiwan Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 0.79 0.83 0.78 0.76 0.75

ROCO:1813 vs NVDA, AVGO, MU: Scaled Net Operating Assets Comparison

For the Semiconductors subindustry, Polylite Taiwan 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.


Polylite Taiwan Co Scaled Net Operating Assets vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Polylite Taiwan Co's Scaled Net Operating Assets distribution charts can be found below:

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


ROCO:1813
60GF Score
Polylite Taiwan Co Ltd ROCO:1813
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Polylite Taiwan 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.

Polylite Taiwan 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 )
=(793.552-53.22)/1008.278
=0.73

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=931.759 - 138.207
=793.552

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=270.748 - 0.773 - 216.755
=53.22

Polylite Taiwan 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: Sep. 2025 )
=(793.552-53.22)/985.374
=0.75

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=931.759 - 138.207
=793.552

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=270.748 - 0.773 - 216.755
=53.22

* 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 0.75 mean?
Polylite Taiwan Co (ROCO:1813) has a Scaled Net Operating Assets of 0.75 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 Polylite Taiwan Co and its competitors.
Is Polylite Taiwan Co's Scaled Net Operating Assets too high?
Polylite Taiwan Co's current Scaled Net Operating Assets is 0.75. Overall, Polylite Taiwan Co has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Polylite Taiwan Co's Scaled Net Operating Assets compare to NVDA and AVGO?
Polylite Taiwan Co's Scaled Net Operating Assets of 0.75 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Scaled Net Operating Assets depends on the Semiconductors 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 Polylite Taiwan Co and its competitors. Polylite Taiwan Co's current Scaled Net Operating Assets is 0.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Polylite Taiwan Co stock overvalued right now?
Based on GuruFocus' analysis, Polylite Taiwan Co (ROCO:1813) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.54, compared to a current price of NT$12.00 — trading 27.4% below its estimated fair value. The current Scaled Net Operating Assets is 0.75. Polylite Taiwan Co's overall GF Score™ is 60/100 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 Polylite Taiwan Co (ROCO:1813), the current Scaled Net Operating Assets is 0.75 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 Polylite Taiwan Co (ROCO:1813) Overvalued in 2026?

Based on GuruFocus' analysis, Polylite Taiwan Co stock appears to be undervalued. The current stock price of NT$12.00 is trading 27.4% below its estimated GF Value™ of NT$16.54. GuruFocus considers Polylite Taiwan Co to be Modestly Undervalued.

Key valuation signals for ROCO:1813:

  • Scaled Net Operating Assets: 0.75
  • GF Value™: NT$16.54 vs. price of NT$12.00 (27.4% below fair value)
  • GF Score™: 60/100 with 3 warning signs

No single metric tells the full story. See the ROCO:1813 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Polylite Taiwan Co Business Description

Address No. 406, Changfa Road, Dayuan District, Tao-Yuan, TWN
Polylite Taiwan Co Ltd is a Taiwan-based company engaged in the manufacture and distribution of GIA polycarbonate lenses. Some of its products include progressive, KID, and polarized lens.
60GF Score

Get the complete analysis for ROCO:1813

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

NT$12.00
Price
NT$16.54
GF Value