Wholetech System Hitech (ROCO:3402) Scaled Net Operating Assets: -0.01 (As of Dec. 2025)


ROCO:3402 Wholetech System Hitech Ltd ROCO:3402
75 GF Score
Price NT$147.00
GF Value NT$100.02
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Wholetech System Hitech Scaled Net Operating Assets?

Wholetech System Hitech ROCO:3402 -3.92% 75 Scaled Net Operating Assets is -0.01 as of Dec. 2025. GuruFocus rates ROCO:3402 with a GF Score™ of 75/100 and a GF Value™ of NT$100.02 (Significantly Overvalued). The stock has 6 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.

Wholetech System Hitech's operating assets for the quarter that ended in Dec. 2025 was NT$3,877 Mil. Wholetech System Hitech's operating liabilities for the quarter that ended in Dec. 2025 was NT$3,970 Mil. Wholetech System Hitech's Total Assets for the quarter that ended in Sep. 2025 was NT$6,929 Mil. Therefore, Wholetech System Hitech's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was -0.01.


Wholetech System Hitech Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Wholetech System Hitech'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.

Wholetech System Hitech Scaled Net Operating Assets Chart

Wholetech System Hitech 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 0.26 -0.08 0.00 -0.21 -0.01

Wholetech System Hitech 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 -0.21 -0.16 -0.12 -0.10 -0.01

ROCO:3402 vs GEV, ETN, PH: Scaled Net Operating Assets Comparison

For the Specialty Industrial Machinery subindustry, Wholetech System Hitech'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.


Wholetech System Hitech Scaled Net Operating Assets vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Wholetech System Hitech's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Wholetech System Hitech's Scaled Net Operating Assets falls into.


ROCO:3402
75GF Score
Wholetech System Hitech Ltd ROCO:3402
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Wholetech System Hitech 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.

Wholetech System Hitech'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 )
=(3877.324-3969.623)/6523.352
=-0.01

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=6320.67 - 2443.346
=3877.324

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=4058.773 - 0 - 89.15
=3969.623

Wholetech System Hitech'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 )
=(3877.324-3969.623)/6928.91
=-0.01

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=6320.67 - 2443.346
=3877.324

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=4058.773 - 0 - 89.15
=3969.623

* 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 -0.01 mean?
Wholetech System Hitech (ROCO:3402) has a Scaled Net Operating Assets of -0.01 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 Wholetech System Hitech and its competitors.
Is Wholetech System Hitech's Scaled Net Operating Assets too high?
Wholetech System Hitech's current Scaled Net Operating Assets is -0.01. Overall, Wholetech System Hitech has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wholetech System Hitech's Scaled Net Operating Assets compare to GEV and ETN?
Wholetech System Hitech's Scaled Net Operating Assets of -0.01 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Scaled Net Operating Assets depends on the Industrial Products 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 Wholetech System Hitech and its competitors. Wholetech System Hitech's current Scaled Net Operating Assets is -0.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wholetech System Hitech stock overvalued right now?
Based on GuruFocus' analysis, Wholetech System Hitech (ROCO:3402) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$100.02, compared to a current price of NT$147.00 — trading 47% above its estimated fair value. The current Scaled Net Operating Assets is -0.01. Wholetech System Hitech's overall GF Score™ is 75/100 with 6 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 Wholetech System Hitech (ROCO:3402), the current Scaled Net Operating Assets is -0.01 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 Wholetech System Hitech (ROCO:3402) Overvalued in 2026?

Based on GuruFocus' analysis, Wholetech System Hitech stock appears to be overvalued. The current stock price of NT$147.00 is trading 47% above its estimated GF Value™ of NT$100.02. GuruFocus considers Wholetech System Hitech to be Significantly Overvalued.

Key valuation signals for ROCO:3402:

  • Scaled Net Operating Assets: -0.01
  • GF Value™: NT$100.02 vs. price of NT$147.00 (47% above fair value)
  • GF Score™: 75/100 with 6 warning signs

No single metric tells the full story. See the ROCO:3402 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wholetech System Hitech Business Description

Address No. 14, Donghua Road, 8th Floor-1, Xiangshan District, Hsinchu City, TWN, 300061
Wholetech System Hitech Ltd is engaged in the design and construction of processing pipeline projects and clean room projects. It designs, plans, constructs, and tests Bulk Gas Systems, Specialty Gas Supply Systems, Pumping & Exhaust Piping System design and Gas cabinets, Gas Rack VMB, and VMP, among others.
75GF Score

Get the complete analysis for ROCO:3402

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

NT$147.00
Price
NT$100.02
GF Value