LuxNet (ROCO:4979) Scaled Net Operating Assets: 0.29 (As of Dec. 2025)

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ROCO:4979 LuxNet Corp ROCO:4979
61 GF Score
Price NT$410.00
GF Value NT$261.95
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is LuxNet Scaled Net Operating Assets?

LuxNet ROCO:4979 +1.74% 61 Scaled Net Operating Assets is 0.29 as of Dec. 2025. GuruFocus rates ROCO:4979 with a GF Score™ of 61/100 and a GF Value™ of NT$261.95 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

LuxNet's operating assets for the quarter that ended in Dec. 2025 was NT$2,185 Mil. LuxNet's operating liabilities for the quarter that ended in Dec. 2025 was NT$625 Mil. LuxNet's Total Assets for the quarter that ended in Sep. 2025 was NT$5,328 Mil. Therefore, LuxNet's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.29.


LuxNet Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for LuxNet'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.

LuxNet Scaled Net Operating Assets Chart

LuxNet 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 0.63 0.62 0.58 0.29 0.33

LuxNet 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 0.26 0.22 0.21 0.25 0.29

ROCO:4979 vs NVDA, AVGO, MU: Scaled Net Operating Assets Comparison

For the Semiconductors subindustry, LuxNet'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.


LuxNet Scaled Net Operating Assets vs Semiconductors Industry

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

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


ROCO:4979
61GF Score
LuxNet Corp ROCO:4979
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LuxNet 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.

LuxNet'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 )
=(2185.001-624.867)/4745.166
=0.33

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=5328.738 - 3143.737
=2185.001

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1349.379 - 724.352 - 0.16
=624.867

LuxNet'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 )
=(2185.001-624.867)/5327.709
=0.29

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=5328.738 - 3143.737
=2185.001

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1349.379 - 724.352 - 0.16
=624.867

* 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 0.29 mean?
LuxNet (ROCO:4979) has a Scaled Net Operating Assets of 0.29 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 LuxNet and its competitors.
Is LuxNet's Scaled Net Operating Assets too high?
LuxNet's current Scaled Net Operating Assets is 0.29. Overall, LuxNet has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does LuxNet's Scaled Net Operating Assets compare to NVDA and AVGO?
LuxNet's Scaled Net Operating Assets of 0.29 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 LuxNet and its competitors. LuxNet's current Scaled Net Operating Assets is 0.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LuxNet stock overvalued right now?
Based on GuruFocus' analysis, LuxNet (ROCO:4979) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$261.95, compared to a current price of NT$410.00 — trading 56.5% above its estimated fair value. The current Scaled Net Operating Assets is 0.29. LuxNet's overall GF Score™ is 61/100 with 1 warning sign 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 LuxNet (ROCO:4979), the current Scaled Net Operating Assets is 0.29 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 LuxNet (ROCO:4979) Overvalued in 2026?

Based on GuruFocus' analysis, LuxNet stock appears to be overvalued. The current stock price of NT$410.00 is trading 56.5% above its estimated GF Value™ of NT$261.95. GuruFocus considers LuxNet to be Significantly Overvalued.

Key valuation signals for ROCO:4979:

  • Scaled Net Operating Assets: 0.29
  • GF Value™: NT$261.95 vs. price of NT$410.00 (56.5% above fair value)
  • GF Score™: 61/100 with 1 warning sign

No single metric tells the full story. See the ROCO:4979 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LuxNet Business Description

Address No. 6, Hejiang Road, Zhongli District, Taoyuan, TWN, 32061
LuxNet Corp is engaged in the manufacturing, processing and sale of electronic components and active components for optical communication and the retail sale of electronic materials. Its products include CHIP, TO-CAN and OPTICAL SUB-ASSEMBLY, and its main product is active components for optical communication and modules. It also provides OEM services including Contract Manufacturing Service, Module Manufacturing Service and Optical Engine Manufacturing Service. The Group's revenues are mainly from active components for optical communication and are recognized when control of the goods is transferred to the customer. It operates in Taiwan, China, North America and other regions, with North America generating maximum revenue.
61GF Score

Get the complete analysis for ROCO:4979

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

NT$410.00
Price
NT$261.95
GF Value