Lite-On Technology (TPE:2301) Scaled Net Operating Assets: 0.16 (As of Dec. 2025)


TPE:2301 Lite-On Technology Corp TPE:2301
86 GF Score
Price NT$221.50
GF Value NT$140.02
Valuation Significantly Overvalued
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What is Lite-On Technology Scaled Net Operating Assets?

Lite-On Technology TPE:2301 +0.91% 86 Scaled Net Operating Assets is 0.16 as of Dec. 2025. GuruFocus rates TPE:2301 with a GF Score™ of 86/100 and a GF Value™ of NT$140.02 (Significantly Overvalued).

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Lite-On Technology's operating assets for the quarter that ended in Dec. 2025 was NT$123,704 Mil. Lite-On Technology's operating liabilities for the quarter that ended in Dec. 2025 was NT$91,379 Mil. Lite-On Technology's Total Assets for the quarter that ended in Sep. 2025 was NT$203,943 Mil. Therefore, Lite-On Technology's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.16.


Lite-On Technology Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Lite-On Technology'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.

Lite-On Technology Scaled Net Operating Assets Chart

Lite-On Technology 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 0.19 0.14 0.09 0.13 0.16

Lite-On Technology 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 0.12 0.08 0.14 0.17 0.16

TPE:2301 vs SNDK, DELL, STX: Scaled Net Operating Assets Comparison

For the Computer Hardware subindustry, Lite-On Technology'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.


Lite-On Technology Scaled Net Operating Assets vs Hardware Industry

For the Hardware industry and Technology sector, Lite-On Technology's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Lite-On Technology's Scaled Net Operating Assets falls into.


TPE:2301
86GF Score
Lite-On Technology Corp TPE:2301
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Lite-On Technology 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.

Lite-On Technology'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 )
=(123704.337-91378.903)/204682.769
=0.16

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=205687.383 - 81983.046
=123704.337

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=115708.59 - 3860.114 - 20469.573
=91378.903

Lite-On Technology'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 )
=(123704.337-91378.903)/203942.647
=0.16

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=205687.383 - 81983.046
=123704.337

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=115708.59 - 3860.114 - 20469.573
=91378.903

* 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 0.16 mean?
Lite-On Technology (TPE:2301) has a Scaled Net Operating Assets of 0.16 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 Lite-On Technology and its competitors.
Is Lite-On Technology's Scaled Net Operating Assets too high?
Lite-On Technology's current Scaled Net Operating Assets is 0.16. Overall, Lite-On Technology has a GF Score™ of 86/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lite-On Technology's Scaled Net Operating Assets compare to SNDK and DELL?
Lite-On Technology's Scaled Net Operating Assets of 0.16 can be compared against companies in the Hardware 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 Hardware company?
A good Scaled Net Operating Assets depends on the Hardware 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 Lite-On Technology and its competitors. Lite-On Technology's current Scaled Net Operating Assets is 0.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lite-On Technology stock overvalued right now?
Based on GuruFocus' analysis, Lite-On Technology (TPE:2301) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$140.02, compared to a current price of NT$221.50 — trading 58.2% above its estimated fair value. The current Scaled Net Operating Assets is 0.16. Lite-On Technology's overall GF Score™ is 86/100. 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 Lite-On Technology (TPE:2301), the current Scaled Net Operating Assets is 0.16 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 Lite-On Technology (TPE:2301) Overvalued in 2026?

Based on GuruFocus' analysis, Lite-On Technology stock appears to be overvalued. The current stock price of NT$221.50 is trading 58.2% above its estimated GF Value™ of NT$140.02. GuruFocus considers Lite-On Technology to be Significantly Overvalued.

Key valuation signals for TPE:2301:

  • Scaled Net Operating Assets: 0.16
  • GF Value™: NT$140.02 vs. price of NT$221.50 (58.2% above fair value)
  • GF Score™: 86/100

No single metric tells the full story. See the TPE:2301 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lite-On Technology Business Description

Address No. 392 Ruiguang Road, 22th Floor, Neihu, Taipei, TWN, 114
Lite-On Technology Corp is a computer storage device company that manufactures consumer electronics. The main businesses include Research and development design, manufacturing and sales of key modules and system solutions for optoelectronics, cloud computing, power management systems, EV chargers, energy management, LED packaging for lighting applications, IoT and networking applications, information technology, and consumer electronics.
86GF Score

Get the complete analysis for TPE:2301

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

NT$221.50
Price
NT$140.02
GF Value