Johnson Fine Chemical Co (ROCO:7763) Scaled Net Operating Assets: 0.40 (As of Dec. 2025)


ROCO:7763 Johnson Fine Chemical Co Ltd ROCO:7763
26 GF Score
Price NT$163.00
! 1 Warning Sign
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What is Johnson Fine Chemical Co Scaled Net Operating Assets?

Johnson Fine Chemical Co ROCO:7763 26 Scaled Net Operating Assets is 0.40 as of Dec. 2025. GuruFocus rates ROCO:7763 with a GF Score™ of 26/100. 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.

Johnson Fine Chemical Co's operating assets for the quarter that ended in Dec. 2025 was NT$846 Mil. Johnson Fine Chemical Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$271 Mil. Johnson Fine Chemical Co's Total Assets for the quarter that ended in Jun. 2025 was NT$1,434 Mil. Therefore, Johnson Fine Chemical Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.40.

Johnson Fine Chemical Co Scaled Net Operating Assets Historical Data

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The historical data trend for Johnson Fine Chemical 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.

Johnson Fine Chemical Co Scaled Net Operating Assets Chart

Johnson Fine Chemical Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
0.61 0.68 0.60 0.52 0.39

Johnson Fine Chemical Co Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Scaled Net Operating Assets Get a 7-Day Free Trial 0.00 0.56 0.51 0.39 0.40

ROCO:7763 vs LIN, SHW, ECL: Scaled Net Operating Assets Comparison

For the Specialty Chemicals subindustry, Johnson Fine Chemical 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.

Johnson Fine Chemical Co Scaled Net Operating Assets vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Johnson Fine Chemical Co's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Johnson Fine Chemical Co's Scaled Net Operating Assets falls into.


ROCO:7763
26GF Score
Johnson Fine Chemical Co Ltd ROCO:7763
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Johnson Fine Chemical 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.

Johnson Fine Chemical 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 )
=(845.866-271.093)/1483.727
=0.39

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1588.501 - 742.635
=845.866

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=290.414 - 0 - 19.321
=271.093

Johnson Fine Chemical 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: Jun. 2025 )
=(845.866-271.093)/1434.329
=0.40

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=1588.501 - 742.635
=845.866

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=290.414 - 0 - 19.321
=271.093

* 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?
Johnson Fine Chemical Co (ROCO:7763) 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 Johnson Fine Chemical Co and its competitors.
Is Johnson Fine Chemical Co's Scaled Net Operating Assets too high?
Johnson Fine Chemical Co's current Scaled Net Operating Assets is 0.40. Overall, Johnson Fine Chemical Co has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does Johnson Fine Chemical Co's Scaled Net Operating Assets compare to LIN and SHW?
Johnson Fine Chemical Co's Scaled Net Operating Assets of 0.40 can be compared against companies in the Chemicals 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 Chemicals company?
A good Scaled Net Operating Assets depends on the Chemicals 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 Johnson Fine Chemical Co and its competitors. Johnson Fine Chemical Co'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 Johnson Fine Chemical Co stock overvalued right now?
Johnson Fine Chemical Co (ROCO:7763) has a current Scaled Net Operating Assets of 0.40. The current Scaled Net Operating Assets is 0.40. Johnson Fine Chemical Co's overall GF Score™ is 26/100 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 Johnson Fine Chemical Co (ROCO:7763), 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.

Johnson Fine Chemical Co Business Description

Address Road. 33. Taichung Industry Park, No. 14, Taichung City, TWN
Johnson Fine Chemical Co Ltd manufactures amine-based and isocyanate-based hardenders/curing agents for CASE fields (Casting, Adhesive, Sealant, Elastomer), such as MOCA. The group is devoted to developing specialty chemicals including specialty raw materials such as monofunctional isocyanate, 1,5-diisocyanate-naphthalene, dimethylation diamino thouene, etc. Its products are Amine Curing Agent, Isocyanate Curing Agent, Isocyanate Crosslinker, Dehydrating Agent, Cesium Tungsten Oxide, and Coating System.
26GF Score

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

NT$163.00
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