Henan Rebecca Hair Products Co (SHSE:600439) Scaled Net Operating Assets: 0.84 (As of Mar. 2026)


SHSE:600439 Henan Rebecca Hair Products Co Ltd SHSE:600439
52 GF Score
Price ¥2.14
GF Value ¥2.87
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Henan Rebecca Hair Products Co Scaled Net Operating Assets?

Henan Rebecca Hair Products Co SHSE:600439 +2.39% 52 Scaled Net Operating Assets is 0.84 as of Mar. 2026. GuruFocus rates SHSE:600439 with a GF Score™ of 52/100 and a GF Value™ of ¥2.87 (Modestly Undervalued). The stock has 4 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.

Henan Rebecca Hair Products Co's operating assets for the quarter that ended in Mar. 2026 was ¥3,927 Mil. Henan Rebecca Hair Products Co's operating liabilities for the quarter that ended in Mar. 2026 was ¥216 Mil. Henan Rebecca Hair Products Co's Total Assets for the quarter that ended in Dec. 2025 was ¥4,402 Mil. Therefore, Henan Rebecca Hair Products Co's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.84.


Henan Rebecca Hair Products Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Henan Rebecca Hair Products 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.

Henan Rebecca Hair Products Co Scaled Net Operating Assets Chart

Henan Rebecca Hair Products 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 0.86 0.95 0.86 0.77 0.75

Henan Rebecca Hair Products Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.81 0.81 0.85 0.82 0.84

SHSE:600439 vs PG, CL, KVUE: Scaled Net Operating Assets Comparison

For the Household & Personal Products subindustry, Henan Rebecca Hair Products 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.


Henan Rebecca Hair Products Co Scaled Net Operating Assets vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Henan Rebecca Hair Products Co's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Henan Rebecca Hair Products Co's Scaled Net Operating Assets falls into.


SHSE:600439
52GF Score
Henan Rebecca Hair Products Co Ltd SHSE:600439
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Henan Rebecca Hair Products 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.

Henan Rebecca Hair Products 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 )
=(3960.436-233.538)/4989.093
=0.75

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=4401.609 - 441.173
=3960.436

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1876.025 - 11.429 - 1631.058
=233.538

Henan Rebecca Hair Products Co's Scaled Net Operating Assets (SNOA) for the quarter that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(3926.69-216.476)/4401.609
=0.84

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=4193.503 - 266.813
=3926.69

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1671.785 - 155.772 - 1299.537
=216.476

* 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 0.84 mean?
Henan Rebecca Hair Products Co (SHSE:600439) has a Scaled Net Operating Assets of 0.84 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Henan Rebecca Hair Products Co and its competitors.
Is Henan Rebecca Hair Products Co's Scaled Net Operating Assets too high?
Henan Rebecca Hair Products Co's current Scaled Net Operating Assets is 0.84. Overall, Henan Rebecca Hair Products Co has a GF Score™ of 52/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Henan Rebecca Hair Products Co's Scaled Net Operating Assets compare to PG and CL?
Henan Rebecca Hair Products Co's Scaled Net Operating Assets of 0.84 can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Scaled Net Operating Assets depends on the Consumer Packaged Goods 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 Henan Rebecca Hair Products Co and its competitors. Henan Rebecca Hair Products Co's current Scaled Net Operating Assets is 0.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Henan Rebecca Hair Products Co stock overvalued right now?
Based on GuruFocus' analysis, Henan Rebecca Hair Products Co (SHSE:600439) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥2.87, compared to a current price of ¥2.14 — trading 25.4% below its estimated fair value. The current Scaled Net Operating Assets is 0.84. Henan Rebecca Hair Products Co's overall GF Score™ is 52/100 with 4 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 Henan Rebecca Hair Products Co (SHSE:600439), the current Scaled Net Operating Assets is 0.84 as of Mar. 2026. 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 Henan Rebecca Hair Products Co (SHSE:600439) Overvalued in 2026?

Based on GuruFocus' analysis, Henan Rebecca Hair Products Co stock appears to be undervalued. The current stock price of ¥2.14 is trading 25.4% below its estimated GF Value™ of ¥2.87. GuruFocus considers Henan Rebecca Hair Products Co to be Modestly Undervalued.

Key valuation signals for SHSE:600439:

  • Scaled Net Operating Assets: 0.84
  • GF Value™: ¥2.87 vs. price of ¥2.14 (25.4% below fair value)
  • GF Score™: 52/100 with 4 warning signs

No single metric tells the full story. See the SHSE:600439 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Henan Rebecca Hair Products Co Business Description

Address No. 666 Rebecca Avenue, Shangji Industrial Agglomeration District, Jian'an District, Henan Province, Xuchang, CHN, 461100
Henan Rebecca Hair Products Co Ltd is engaged in the production and sale of hairsprings, such as craft clockwork, chemical fiber hair, women's wigs, and hair. The company's main products include six categories: craft springs, chemical fiber springs, human hair wigs, chemical fiber wigs, training heads, composite fiber materials (fiber hair), etc. It has independent brands such as "Rebecca", "Sleek", "NOBLE", "JOEDIR", "Magic", "QVR".
52GF Score

Get the complete analysis for SHSE:600439

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

¥2.14
Price
¥2.87
GF Value