Jesper Co (ROCO:7831) Scaled Net Operating Assets: 0.99 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:7831 Jesper Co Ltd ROCO:7831
6 GF Score
Price NT$33.90
! 2 Warning Signs
View Full Analysis

What is Jesper Co Scaled Net Operating Assets?

Jesper Co ROCO:7831 6 Scaled Net Operating Assets is 0.99 as of Dec. 2025. GuruFocus rates ROCO:7831 with a GF Score™ of 6/100. The stock has 2 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.

Jesper Co's operating assets for the quarter that ended in Dec. 2025 was NT$532.5 Mil. Jesper Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$51.2 Mil. Jesper Co's Total Assets for the quarter that ended in Jun. 2025 was NT$485.0 Mil. Therefore, Jesper Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.99.


Jesper Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Jesper 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.

Jesper Co Scaled Net Operating Assets Chart

Jesper Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
0.54 1.81 1.52 2.26 1.00

Jesper Co Semi-Annual Data
Dec21 Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
Scaled Net Operating Assets Get a 7-Day Free Trial 1.52 0.00 0.00 0.69 0.99

ROCO:7831 vs CVNA, PAG, ALTB: Scaled Net Operating Assets Comparison

For the Auto & Truck Dealerships subindustry, Jesper 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.


Jesper Co Scaled Net Operating Assets vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Jesper Co's Scaled Net Operating Assets distribution charts can be found below:

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


ROCO:7831
6GF Score
Jesper Co Ltd ROCO:7831
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Jesper 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.

Jesper 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 )
=(532.455-51.194)/480.222
=1.00

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=615.132 - 82.677
=532.455

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=425.056 - 340.489 - 33.373
=51.194

Jesper 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 )
=(532.455-51.194)/484.967
=0.99

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=615.132 - 82.677
=532.455

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=425.056 - 340.489 - 33.373
=51.194

* 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 0.99 mean?
Jesper Co (ROCO:7831) has a Scaled Net Operating Assets of 0.99 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 Jesper Co and its competitors.
Is Jesper Co's Scaled Net Operating Assets too high?
Jesper Co's current Scaled Net Operating Assets is 0.99. Overall, Jesper Co has a GF Score™ of 6/100, reflecting its overall financial health beyond just this single metric.
How does Jesper Co's Scaled Net Operating Assets compare to CVNA and PAG?
Jesper Co's Scaled Net Operating Assets of 0.99 can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Scaled Net Operating Assets depends on the Vehicles & Parts 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 Jesper Co and its competitors. Jesper Co's current Scaled Net Operating Assets is 0.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jesper Co stock overvalued right now?
Jesper Co (ROCO:7831) has a current Scaled Net Operating Assets of 0.99. The current Scaled Net Operating Assets is 0.99. Jesper Co's overall GF Score™ is 6/100 with 2 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 Jesper Co (ROCO:7831), the current Scaled Net Operating Assets is 0.99 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.

Jesper Co Business Description

Address No. 8, Ziqiang S. Road, Room. 9, 5th Floor, Hsinchu County, Zhubei City, TWN
Jesper Co Ltd focuses on providing comprehensive services in the automotive after-sales service market. Its current business scope includes KeePer Pro Shop, Michelin Chijia Tire, and Jiebo All-round Body Repair Center. Its services are One-stop car full service content, Full Service Car Service Center, and Jiebo Sanchong Store.
6GF Score

Get the complete analysis for ROCO:7831

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

NT$33.90
Price