Lotus Pharmaceutical Co (TPE:1795) Scaled Net Operating Assets: 1.60 (As of Dec. 2025)


TPE:1795 Lotus Pharmaceutical Co Ltd TPE:1795
76 GF Score
Price NT$199.50
GF Value NT$446.76
Valuation Possible Value Trap
! 4 Warning Signs
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What is Lotus Pharmaceutical Co Scaled Net Operating Assets?

Lotus Pharmaceutical Co TPE:1795 +3.91% 76 Scaled Net Operating Assets is 1.60 as of Dec. 2025. GuruFocus rates TPE:1795 with a GF Score™ of 76/100 and a GF Value™ of NT$446.76 (Possible Value Trap). 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.

Lotus Pharmaceutical Co's operating assets for the quarter that ended in Dec. 2025 was NT$98,414 Mil. Lotus Pharmaceutical Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$34,898 Mil. Lotus Pharmaceutical Co's Total Assets for the quarter that ended in Sep. 2025 was NT$39,600 Mil. Therefore, Lotus Pharmaceutical Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 1.60.


Lotus Pharmaceutical Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Lotus Pharmaceutical 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.

Lotus Pharmaceutical Co Scaled Net Operating Assets Chart

Lotus Pharmaceutical 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 0.80 0.98 0.92 0.87 1.58

Lotus Pharmaceutical 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 0.77 0.70 0.69 0.76 1.60

TPE:1795 vs ZTS, UTHR: Scaled Net Operating Assets Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Lotus Pharmaceutical 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.


Lotus Pharmaceutical Co Scaled Net Operating Assets vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Lotus Pharmaceutical Co's Scaled Net Operating Assets distribution charts can be found below:

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


TPE:1795
76GF Score
Lotus Pharmaceutical Co Ltd TPE:1795
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Lotus Pharmaceutical 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.

Lotus Pharmaceutical 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 )
=(98414.314-34898.16)/40101.143
=1.58

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=106153.931 - 7739.617
=98414.314

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=82374.075 - 43166.077 - 4309.838
=34898.16

Lotus Pharmaceutical 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 )
=(98414.314-34898.16)/39599.546
=1.60

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=106153.931 - 7739.617
=98414.314

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=82374.075 - 43166.077 - 4309.838
=34898.16

* 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 1.60 mean?
Lotus Pharmaceutical Co (TPE:1795) has a Scaled Net Operating Assets of 1.60 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 Lotus Pharmaceutical Co and its competitors.
Is Lotus Pharmaceutical Co's Scaled Net Operating Assets too high?
Lotus Pharmaceutical Co's current Scaled Net Operating Assets is 1.60. Overall, Lotus Pharmaceutical Co has a GF Score™ of 76/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lotus Pharmaceutical Co's Scaled Net Operating Assets compare to ZTS and UTHR?
Lotus Pharmaceutical Co's Scaled Net Operating Assets of 1.60 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Scaled Net Operating Assets depends on the Drug Manufacturers 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 Lotus Pharmaceutical Co and its competitors. Lotus Pharmaceutical Co's current Scaled Net Operating Assets is 1.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, Lotus Pharmaceutical Co (TPE:1795) is currently considered Possible Value Trap. The stock's GF Value™ is NT$446.76, compared to a current price of NT$199.50 — trading 55.3% below its estimated fair value. The current Scaled Net Operating Assets is 1.60. Lotus Pharmaceutical Co's overall GF Score™ is 76/100 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 Lotus Pharmaceutical Co (TPE:1795), the current Scaled Net Operating Assets is 1.60 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 Lotus Pharmaceutical Co (TPE:1795) Overvalued in 2026?

Based on GuruFocus' analysis, Lotus Pharmaceutical Co stock appears to be undervalued. The current stock price of NT$199.50 is trading 55.3% below its estimated GF Value™ of NT$446.76. GuruFocus considers Lotus Pharmaceutical Co to be Possible Value Trap.

Key valuation signals for TPE:1795:

  • Scaled Net Operating Assets: 1.60
  • GF Value™: NT$446.76 vs. price of NT$199.50 (55.3% below fair value)
  • GF Score™: 76/100 with 4 warning signs

No single metric tells the full story. See the TPE:1795 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lotus Pharmaceutical Co Business Description

Address Song Ren Road, No. 277, 17th Floor, Xin Yi District, Taipei, TWN, 11046
Lotus Pharmaceutical Co Ltd is engaged in the healthcare sector. Along with its subsidiaries, it is engaged in the research and development, manufacturing, and sales of generic and branded pharmaceutical products, as well as consulting services. Its product portfolio comprises biosimilars, generic medicines, branded medicines, and various therapies in its research and development pipeline. The Group offers a differentiated portfolio of pharmaceuticals spanning several therapeutic areas, including oncology and immunology, CNS, women's health, primary care and lifestyle, and nephrology, among others. Geographically, it generates maximum revenue from the United States, and the rest from Taiwan, South Korea, Singapore, and other countries.
76GF Score

Get the complete analysis for TPE:1795

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

NT$199.50
Price
NT$446.76
GF Value