Lungyen Life Service Co (ROCO:5530) Scaled Net Operating Assets: 0.25 (As of Dec. 2025)


ROCO:5530 Lungyen Life Service Co Ltd ROCO:5530
73 GF Score
Price NT$49.70
GF Value NT$46.10
Valuation Fairly Valued
! 7 Warning Signs
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What is Lungyen Life Service Co Scaled Net Operating Assets?

Lungyen Life Service Co ROCO:5530 73 Scaled Net Operating Assets is 0.25 as of Dec. 2025. GuruFocus rates ROCO:5530 with a GF Score™ of 73/100 and a GF Value™ of NT$46.10 (Fairly Valued). The stock has 7 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.

Lungyen Life Service Co's operating assets for the quarter that ended in Dec. 2025 was NT$65,953 Mil. Lungyen Life Service Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$46,545 Mil. Lungyen Life Service Co's Total Assets for the quarter that ended in Sep. 2025 was NT$77,047 Mil. Therefore, Lungyen Life Service Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.25.


Lungyen Life Service Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Lungyen Life Service 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.

Lungyen Life Service Co Scaled Net Operating Assets Chart

Lungyen Life Service 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 0.25 0.24 0.25 0.25 0.27

Lungyen Life Service 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 0.24 0.24 0.24 0.25 0.25

ROCO:5530 vs ROL, SCI, FTDR: Scaled Net Operating Assets Comparison

For the Personal Services subindustry, Lungyen Life Service 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.


Lungyen Life Service Co Scaled Net Operating Assets vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Lungyen Life Service Co's Scaled Net Operating Assets falls into.


ROCO:5530
73GF Score
Lungyen Life Service Co Ltd ROCO:5530
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Lungyen Life Service 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.

Lungyen Life Service 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 )
=(65952.68-46545.357)/73322.216
=0.26

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=78701.424 - 12748.744
=65952.68

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=50126.573 - 94.537 - 3486.679
=46545.357

Lungyen Life Service 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 )
=(65952.68-46545.357)/77046.505
=0.25

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=78701.424 - 12748.744
=65952.68

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=50126.573 - 94.537 - 3486.679
=46545.357

* 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 0.25 mean?
Lungyen Life Service Co (ROCO:5530) has a Scaled Net Operating Assets of 0.25 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 Lungyen Life Service Co and its competitors.
Is Lungyen Life Service Co's Scaled Net Operating Assets too high?
Lungyen Life Service Co's current Scaled Net Operating Assets is 0.25. Overall, Lungyen Life Service Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's Scaled Net Operating Assets compare to ROL and SCI?
Lungyen Life Service Co's Scaled Net Operating Assets of 0.25 can be compared against companies in the Personal Services 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 Personal Services company?
A good Scaled Net Operating Assets depends on the Personal Services 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 Lungyen Life Service Co and its competitors. Lungyen Life Service Co's current Scaled Net Operating Assets is 0.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Fairly Valued. The stock's GF Value™ is NT$46.10, compared to a current price of NT$49.70 — trading 7.8% above its estimated fair value. The current Scaled Net Operating Assets is 0.25. Lungyen Life Service Co's overall GF Score™ is 73/100 with 7 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 Lungyen Life Service Co (ROCO:5530), the current Scaled Net Operating Assets is 0.25 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?

Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued. The current stock price of NT$49.70 is trading 7.8% above its estimated GF Value™ of NT$46.10. GuruFocus considers Lungyen Life Service Co to be Fairly Valued.

Key valuation signals for ROCO:5530:

  • Scaled Net Operating Assets: 0.25
  • GF Value™: NT$46.10 vs. price of NT$49.70 (7.8% above fair value)
  • GF Score™: 73/100 with 7 warning signs

No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lungyen Life Service Co Business Description

Address No.166, Minquan E. Road, Section 2, 1st Floor, Taipei, TWN
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
73GF Score

Get the complete analysis for ROCO:5530

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

NT$49.70
Price
NT$46.10
GF Value