Grade Upon Technology (ROCO:6739) Scaled Net Operating Assets: 0.40 (As of Dec. 2025)


ROCO:6739 Grade Upon Technology Corp ROCO:6739
71 GF Score
Price NT$1,055.00
GF Value NT$382.57
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Grade Upon Technology Scaled Net Operating Assets?

Grade Upon Technology ROCO:6739 71 Scaled Net Operating Assets is 0.40 as of Dec. 2025. GuruFocus rates ROCO:6739 with a GF Score™ of 71/100 and a GF Value™ of NT$382.57 (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.

Grade Upon Technology's operating assets for the quarter that ended in Dec. 2025 was NT$703.6 Mil. Grade Upon Technology's operating liabilities for the quarter that ended in Dec. 2025 was NT$269.1 Mil. Grade Upon Technology's Total Assets for the quarter that ended in Sep. 2025 was NT$1,090.7 Mil. Therefore, Grade Upon Technology's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.40.

Grade Upon Technology Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Grade Upon Technology'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.

Grade Upon Technology Scaled Net Operating Assets Chart

Grade Upon Technology Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial 0.65 0.57 0.34 0.29 0.48

Grade Upon Technology Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 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 0.17 0.01 0.16 0.34 0.40

ROCO:6739 vs NVDA, AVGO, MU: Scaled Net Operating Assets Comparison

For the Semiconductors subindustry, Grade Upon Technology'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.

Grade Upon Technology Scaled Net Operating Assets vs Semiconductors Industry

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

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


ROCO:6739
71GF Score
Grade Upon Technology Corp ROCO:6739
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Grade Upon Technology 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.

Grade Upon Technology'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 )
=(703.627-269.076)/914.024
=0.48

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1294.508 - 590.881
=703.627

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=270.662 - 0.778 - 0.808
=269.076

Grade Upon Technology'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 )
=(703.627-269.076)/1090.721
=0.40

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1294.508 - 590.881
=703.627

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=270.662 - 0.778 - 0.808
=269.076

* 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 0.40 mean?
Grade Upon Technology (ROCO:6739) has a Scaled Net Operating Assets of 0.40 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 Grade Upon Technology and its competitors.
Is Grade Upon Technology's Scaled Net Operating Assets too high?
Grade Upon Technology's current Scaled Net Operating Assets is 0.40. Overall, Grade Upon Technology has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grade Upon Technology's Scaled Net Operating Assets compare to NVDA and AVGO?
Grade Upon Technology's Scaled Net Operating Assets of 0.40 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 Grade Upon Technology and its competitors. Grade Upon Technology's current Scaled Net Operating Assets is 0.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grade Upon Technology stock overvalued right now?
Based on GuruFocus' analysis, Grade Upon Technology (ROCO:6739) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$382.57, compared to a current price of NT$1,055.00 — trading 175.8% above its estimated fair value. The current Scaled Net Operating Assets is 0.40. Grade Upon Technology's overall GF Score™ is 71/100 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 Grade Upon Technology (ROCO:6739), the current Scaled Net Operating Assets is 0.40 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 Grade Upon Technology (ROCO:6739) Overvalued in 2026?

Based on GuruFocus' analysis, Grade Upon Technology stock appears to be overvalued. The current stock price of NT$1,055.00 is trading 175.8% above its estimated GF Value™ of NT$382.57. GuruFocus considers Grade Upon Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6739:

  • Scaled Net Operating Assets: 0.40
  • GF Value™: NT$382.57 vs. price of NT$1,055.00 (175.8% above fair value)
  • GF Score™: 71/100 with 1 warning sign

No single metric tells the full story. See the ROCO:6739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Grade Upon Technology Business Description

Address No. 1, Baotai 6th Road, 1st Floor, Hsinchu County, Zhubei City, TWN, 302
Grade Upon Technology Corp mainly engages in services related to intelligent automation systems for the high-tech industry, as well as in manufacturing, researching, designing, developing, selling, and leasing electronic components and related businesses. It focuses on serving the semiconductor, packaging and testing, printed circuit board (PCB), and panel optoelectronics industries. The Company provides customized integrated solutions, leveraging IoT sensors, AI-powered machine vision, machine hearing, and machine olfaction to enable equipment networking, data acquisition, and AI-based anomaly detection systems. Its products include Energy Saving Assistance, AI Smart Factory, Machine AI Sensing, and AIoT. The Company generates the majority of its revenue from Taiwan.
71GF Score

Get the complete analysis for ROCO:6739

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

NT$1,055.00
Price
NT$382.57
GF Value