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Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.
Eslite Spectrum's operating assets for the quarter that ended in Dec. 2025 was NT$14,604 Mil. Eslite Spectrum's operating liabilities for the quarter that ended in Dec. 2025 was NT$4,305 Mil. Eslite Spectrum's Total Assets for the quarter that ended in Sep. 2025 was NT$16,037 Mil. Therefore, Eslite Spectrum's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.64.
Eslite Spectrum Scaled Net Operating Assets Related Terms
Eslite Spectrum Scaled Net Operating Assets Historical Data
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The historical data trend for Eslite Spectrum'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.
ROCO:2926 vs DDS, M: Scaled Net Operating Assets Comparison
For the Department Stores subindustry, Eslite Spectrum'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.
Eslite Spectrum Scaled Net Operating Assets vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's Scaled Net Operating Assets distribution charts can be found below:
* The bar in red indicates where Eslite Spectrum's Scaled Net Operating Assets falls into.
* 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 0.64 mean?
Eslite Spectrum (ROCO:2926) has a Scaled Net Operating Assets of 0.64 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 Eslite Spectrum and its competitors.
Is Eslite Spectrum's Scaled Net Operating Assets too high?
Eslite Spectrum's current Scaled Net Operating Assets is 0.64. Overall, Eslite Spectrum has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's Scaled Net Operating Assets compare to DDS and M?
Eslite Spectrum's Scaled Net Operating Assets of 0.64 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Scaled Net Operating Assets depends on the Retail - Cyclical 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 Eslite Spectrum and its competitors. Eslite Spectrum's current Scaled Net Operating Assets is 0.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.23, compared to a current price of NT$31.30 — trading 47.2% below its estimated fair value. The current Scaled Net Operating Assets is 0.64. Eslite Spectrum's overall GF Score™ is 51/100 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 Eslite Spectrum (ROCO:2926), the current Scaled Net Operating Assets is 0.64 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?
Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued.
The current stock price of NT$31.30 is trading 47.2% below its estimated GF Value™ of NT$59.23.
GuruFocus considers Eslite Spectrum to be Possible Value Trap.
Key valuation signals for ROCO:2926:
Scaled Net Operating Assets: 0.64
GF Value™: NT$59.23 vs. price of NT$31.30 (47.2% below fair value)
No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
51GF Score
Get the complete analysis for ROCO:2926
Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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