Lealea Enterprise Co (TPE:1444) Scaled Net Operating Assets: 0.79 (As of Dec. 2025)


TPE:1444 Lealea Enterprise Co Ltd TPE:1444
53 GF Score
Price NT$9.95
GF Value NT$6.66
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Lealea Enterprise Co Scaled Net Operating Assets?

Lealea Enterprise Co TPE:1444 -0.50% 53 Scaled Net Operating Assets is 0.79 as of Dec. 2025. GuruFocus rates TPE:1444 with a GF Score™ of 53/100 and a GF Value™ of NT$6.66 (Significantly Overvalued). The stock has 6 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.

Lealea Enterprise Co's operating assets for the quarter that ended in Dec. 2025 was NT$18,069 Mil. Lealea Enterprise Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$2,255 Mil. Lealea Enterprise Co's Total Assets for the quarter that ended in Sep. 2025 was NT$20,053 Mil. Therefore, Lealea Enterprise Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.79.

Lealea Enterprise Co Scaled Net Operating Assets Historical Data

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The historical data trend for Lealea Enterprise 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.

Lealea Enterprise Co Scaled Net Operating Assets Chart

Lealea Enterprise 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 0.89 0.76 0.82 0.88 0.78

Lealea Enterprise 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 0.82 0.85 0.78 0.80 0.79

Lealea Enterprise Co Scaled Net Operating Assets Competitor Comparison

For the Textile Manufacturing subindustry, Lealea Enterprise 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.

Lealea Enterprise Co Scaled Net Operating Assets vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Lealea Enterprise Co's Scaled Net Operating Assets distribution charts can be found below:

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


TPE:1444
53GF Score
Lealea Enterprise Co Ltd TPE:1444
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Lealea Enterprise 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.

Lealea Enterprise 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 )
=(18069.232-2254.669)/20337.473
=0.78

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=19535.351 - 1466.119
=18069.232

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=8693.92 - 1839.627 - 4599.624
=2254.669

Lealea Enterprise 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 )
=(18069.232-2254.669)/20052.973
=0.79

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=19535.351 - 1466.119
=18069.232

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=8693.92 - 1839.627 - 4599.624
=2254.669

* 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 0.79 mean?
Lealea Enterprise Co (TPE:1444) has a Scaled Net Operating Assets of 0.79 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 Lealea Enterprise Co and its competitors.
Is Lealea Enterprise Co's Scaled Net Operating Assets too high?
Lealea Enterprise Co's current Scaled Net Operating Assets is 0.79. Overall, Lealea Enterprise Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lealea Enterprise Co's Scaled Net Operating Assets compare to competitors?
Lealea Enterprise Co's Scaled Net Operating Assets of 0.79 can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Scaled Net Operating Assets depends on the Manufacturing - Apparel & Accessories 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 Lealea Enterprise Co and its competitors. Lealea Enterprise Co's current Scaled Net Operating Assets is 0.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lealea Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Lealea Enterprise Co (TPE:1444) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$6.66, compared to a current price of NT$9.95 — trading 49.4% above its estimated fair value. The current Scaled Net Operating Assets is 0.79. Lealea Enterprise Co's overall GF Score™ is 53/100 with 6 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 Lealea Enterprise Co (TPE:1444), the current Scaled Net Operating Assets is 0.79 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 Lealea Enterprise Co (TPE:1444) Overvalued in 2026?

Based on GuruFocus' analysis, Lealea Enterprise Co stock appears to be overvalued. The current stock price of NT$9.95 is trading 49.4% above its estimated GF Value™ of NT$6.66. GuruFocus considers Lealea Enterprise Co to be Significantly Overvalued.

Key valuation signals for TPE:1444:

  • Scaled Net Operating Assets: 0.79
  • GF Value™: NT$6.66 vs. price of NT$9.95 (49.4% above fair value)
  • GF Score™: 53/100 with 6 warning signs

No single metric tells the full story. See the TPE:1444 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Lealea Enterprise Co Business Description

Address No.162, Songjiang Road, 11th Floor, Zhongshan District, Taipei, TWN, 104
Lealea Enterprise Co Ltd is mainly engaged in the manufacturing and sales of polyester fully oriented yarn, polyester draw textured yarn, and polyester chip. It has four segments Textile segment engaged in the manufacturing and sales of polyester fully oriented yarn, polyester chip, polyester draw textured yarn, weaving, dyeing and finishing, processing of artificial fiber fabrics; Construction segment engaged in building, land, and parking space related businesses; Film segment engaged in the Manufacturing of nylon film; Investment and other sectors are mainly investment in various production businesses, coal trading, wholesale of leisure and sports products, power generation and sales, and retail businesses of which majority of revenue comes from Textile. It mainly operates in Asia.
53GF Score

Get the complete analysis for TPE:1444

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

NT$9.95
Price
NT$6.66
GF Value