Lian Fa International Dining Business Co (ROCO:2756) Scaled Net Operating Assets: 0.41 (As of Dec. 2025)

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ROCO:2756 Lian Fa International Dining Business Co ROCO:2756
80 GF Score
Price NT$58.50
GF Value NT$131.49
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Lian Fa International Dining Business Co Scaled Net Operating Assets?

Lian Fa International Dining Business Co ROCO:2756 -1.02% 80 Scaled Net Operating Assets is 0.41 as of Dec. 2025. GuruFocus rates ROCO:2756 with a GF Score™ of 80/100 and a GF Value™ of NT$131.49 (Significantly 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.

Lian Fa International Dining Business Co's operating assets for the quarter that ended in Dec. 2025 was NT$904 Mil. Lian Fa International Dining Business Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$361 Mil. Lian Fa International Dining Business Co's Total Assets for the quarter that ended in Sep. 2025 was NT$1,318 Mil. Therefore, Lian Fa International Dining Business Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.41.


Lian Fa International Dining Business Co Scaled Net Operating Assets Historical Data

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The historical data trend for Lian Fa International Dining Business 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.

Lian Fa International Dining Business Co Scaled Net Operating Assets Chart

Lian Fa International Dining Business Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial 0.28 0.32 0.34 0.44 0.48

Lian Fa International Dining Business 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 0.36 0.30 0.33 0.33 0.41

ROCO:2756 vs KHC, GIS: Scaled Net Operating Assets Comparison

For the Packaged Foods subindustry, Lian Fa International Dining Business 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.


Lian Fa International Dining Business Co Scaled Net Operating Assets vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lian Fa International Dining Business Co's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Lian Fa International Dining Business Co's Scaled Net Operating Assets falls into.


ROCO:2756
80GF Score
Lian Fa International Dining Business Co ROCO:2756
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Lian Fa International Dining Business 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.

Lian Fa International Dining Business 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 )
=(903.846-360.694)/1142.457
=0.48

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1396.342 - 492.496
=903.846

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=811.016 - 122.698 - 327.624
=360.694

Lian Fa International Dining Business 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 )
=(903.846-360.694)/1317.868
=0.41

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1396.342 - 492.496
=903.846

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=811.016 - 122.698 - 327.624
=360.694

* 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 0.41 mean?
Lian Fa International Dining Business Co (ROCO:2756) has a Scaled Net Operating Assets of 0.41 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 Lian Fa International Dining Business Co and its competitors.
Is Lian Fa International Dining Business Co's Scaled Net Operating Assets too high?
Lian Fa International Dining Business Co's current Scaled Net Operating Assets is 0.41. Overall, Lian Fa International Dining Business Co has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lian Fa International Dining Business Co's Scaled Net Operating Assets compare to KHC and GIS?
Lian Fa International Dining Business Co's Scaled Net Operating Assets of 0.41 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Scaled Net Operating Assets depends on the Consumer Packaged Goods 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 Lian Fa International Dining Business Co and its competitors. Lian Fa International Dining Business Co's current Scaled Net Operating Assets is 0.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lian Fa International Dining Business Co stock overvalued right now?
Based on GuruFocus' analysis, Lian Fa International Dining Business Co (ROCO:2756) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$131.49, compared to a current price of NT$58.50 — trading 55.5% below its estimated fair value. The current Scaled Net Operating Assets is 0.41. Lian Fa International Dining Business Co's overall GF Score™ is 80/100 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 Lian Fa International Dining Business Co (ROCO:2756), the current Scaled Net Operating Assets is 0.41 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 Lian Fa International Dining Business Co (ROCO:2756) Overvalued in 2026?

Based on GuruFocus' analysis, Lian Fa International Dining Business Co stock appears to be undervalued. The current stock price of NT$58.50 is trading 55.5% below its estimated GF Value™ of NT$131.49. GuruFocus considers Lian Fa International Dining Business Co to be Significantly Undervalued.

Key valuation signals for ROCO:2756:

  • Scaled Net Operating Assets: 0.41
  • GF Value™: NT$131.49 vs. price of NT$58.50 (55.5% below fair value)
  • GF Score™: 80/100 with 3 warning signs

No single metric tells the full story. See the ROCO:2756 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lian Fa International Dining Business Co Business Description

Address No. 95, Xintai 5th Road, 18th Floor, Section 1, Xizhi District, New Taipei City, TWN
Lian Fa International Dining Business Co is engaged in the distribution and selling of tea-based beverages and ingredients. Its signature beverages include foam black tea and milk bubble tea.
80GF Score

Get the complete analysis for ROCO:2756

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

NT$58.50
Price
NT$131.49
GF Value