Champion Building Materials Co (TPE:1806) Scaled Net Operating Assets: 0.64 (As of Dec. 2025)


TPE:1806 Champion Building Materials Co Ltd TPE:1806
69 GF Score
Price NT$8.52
GF Value NT$10.86
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Champion Building Materials Co Scaled Net Operating Assets?

Champion Building Materials Co TPE:1806 +0.12% 69 Scaled Net Operating Assets is 0.64 as of Dec. 2025. GuruFocus rates TPE:1806 with a GF Score™ of 69/100 and a GF Value™ of NT$10.86 (Modestly Undervalued). 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.

Champion Building Materials Co's operating assets for the quarter that ended in Dec. 2025 was NT$6,109 Mil. Champion Building Materials Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$885 Mil. Champion Building Materials Co's Total Assets for the quarter that ended in Sep. 2025 was NT$8,165 Mil. Therefore, Champion Building Materials Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.64.


Champion Building Materials Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Champion Building Materials 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.

Champion Building Materials Co Scaled Net Operating Assets Chart

Champion Building Materials 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 0.52 0.53 0.59 0.63 0.63

Champion Building Materials 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 0.61 0.61 0.59 0.65 0.64

TPE:1806 vs TT, JCI, CARR: Scaled Net Operating Assets Comparison

For the Building Products & Equipment subindustry, Champion Building Materials 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.


Champion Building Materials Co Scaled Net Operating Assets vs Construction Industry

For the Construction industry and Industrials sector, Champion Building Materials Co's Scaled Net Operating Assets distribution charts can be found below:

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


TPE:1806
69GF Score
Champion Building Materials Co Ltd TPE:1806
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Champion Building Materials 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.

Champion Building Materials 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 )
=(6109.483-884.824)/8315.978
=0.63

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=8174.847 - 2065.364
=6109.483

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=2908.455 - 1263.327 - 760.304
=884.824

Champion Building Materials 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 )
=(6109.483-884.824)/8164.794
=0.64

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=8174.847 - 2065.364
=6109.483

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=2908.455 - 1263.327 - 760.304
=884.824

* 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 0.64 mean?
Champion Building Materials Co (TPE:1806) has a Scaled Net Operating Assets of 0.64 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 Champion Building Materials Co and its competitors.
Is Champion Building Materials Co's Scaled Net Operating Assets too high?
Champion Building Materials Co's current Scaled Net Operating Assets is 0.64. Overall, Champion Building Materials Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Champion Building Materials Co's Scaled Net Operating Assets compare to TT and JCI?
Champion Building Materials Co's Scaled Net Operating Assets of 0.64 can be compared against companies in the Construction 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 Construction company?
A good Scaled Net Operating Assets depends on the Construction 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 Champion Building Materials Co and its competitors. Champion Building Materials Co's current Scaled Net Operating Assets is 0.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Champion Building Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Champion Building Materials Co (TPE:1806) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.86, compared to a current price of NT$8.52 — trading 21.5% below its estimated fair value. The current Scaled Net Operating Assets is 0.64. Champion Building Materials Co's overall GF Score™ is 69/100 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 Champion Building Materials Co (TPE:1806), the current Scaled Net Operating Assets is 0.64 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 Champion Building Materials Co (TPE:1806) Overvalued in 2026?

Based on GuruFocus' analysis, Champion Building Materials Co stock appears to be undervalued. The current stock price of NT$8.52 is trading 21.5% below its estimated GF Value™ of NT$10.86. GuruFocus considers Champion Building Materials Co to be Modestly Undervalued.

Key valuation signals for TPE:1806:

  • Scaled Net Operating Assets: 0.64
  • GF Value™: NT$10.86 vs. price of NT$8.52 (21.5% below fair value)
  • GF Score™: 69/100 with 6 warning signs

No single metric tells the full story. See the TPE:1806 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Champion Building Materials Co Business Description

Address No.200-7, Zhugaocuo, Zhunan Township, Dapu Village, Miaoli County, Miaoli, TWN, 350026
Champion Building Materials Co Ltd is engaged in the production and sales of ceramic products, stone products, fire-resistant materials, and other chemical products. It is also engaged in the development business for particular industry zones, new towns, and new communities. The company has three reportable segments: the Tiles business, the Chinese business segment, and the Wooden floor business segment. The Tiles business segment generates the majority of its revenue and engages in manufacturing, sales, and purchase of various floor tiles, wall tiles, polished tiles, and functional tiles in the Taiwan region. Geographically, the company derives its key revenue from Asia and the rest from America and Australia.
69GF Score

Get the complete analysis for TPE:1806

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

NT$8.52
Price
NT$10.86
GF Value