Taiwan Asia Semiconductor (TPE:2340) Scaled Net Operating Assets: 0.69 (As of Dec. 2025)


TPE:2340 Taiwan Asia Semiconductor Corp TPE:2340
62 GF Score
Price NT$38.10
GF Value NT$35.95
Valuation Fairly Valued
! 9 Warning Signs
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What is Taiwan Asia Semiconductor Scaled Net Operating Assets?

Taiwan Asia Semiconductor TPE:2340 -1.42% 62 Scaled Net Operating Assets is 0.69 as of Dec. 2025. GuruFocus rates TPE:2340 with a GF Score™ of 62/100 and a GF Value™ of NT$35.95 (Fairly Valued). The stock has 9 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.

Taiwan Asia Semiconductor's operating assets for the quarter that ended in Dec. 2025 was NT$12,086 Mil. Taiwan Asia Semiconductor's operating liabilities for the quarter that ended in Dec. 2025 was NT$2,055 Mil. Taiwan Asia Semiconductor's Total Assets for the quarter that ended in Sep. 2025 was NT$14,621 Mil. Therefore, Taiwan Asia Semiconductor's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.69.


Taiwan Asia Semiconductor Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Taiwan Asia Semiconductor'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.

Taiwan Asia Semiconductor Scaled Net Operating Assets Chart

Taiwan Asia Semiconductor 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 0.49 0.47 0.82 0.85 0.67

Taiwan Asia Semiconductor 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 0.73 0.72 0.70 0.71 0.69

TPE:2340 vs NVDA, AVGO, MU: Scaled Net Operating Assets Comparison

For the Semiconductors subindustry, Taiwan Asia Semiconductor'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.


Taiwan Asia Semiconductor Scaled Net Operating Assets vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Taiwan Asia Semiconductor's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Taiwan Asia Semiconductor's Scaled Net Operating Assets falls into.


TPE:2340
62GF Score
Taiwan Asia Semiconductor Corp TPE:2340
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Asia Semiconductor 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.

Taiwan Asia Semiconductor'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 )
=(12086.326-2054.645)/14946.552
=0.67

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=14700.808 - 2614.482
=12086.326

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=7634.74 - 3562.518 - 2017.577
=2054.645

Taiwan Asia Semiconductor'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 )
=(12086.326-2054.645)/14621.243
=0.69

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=14700.808 - 2614.482
=12086.326

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=7634.74 - 3562.518 - 2017.577
=2054.645

* 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 0.69 mean?
Taiwan Asia Semiconductor (TPE:2340) has a Scaled Net Operating Assets of 0.69 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 Taiwan Asia Semiconductor and its competitors.
Is Taiwan Asia Semiconductor's Scaled Net Operating Assets too high?
Taiwan Asia Semiconductor's current Scaled Net Operating Assets is 0.69. Overall, Taiwan Asia Semiconductor has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Asia Semiconductor's Scaled Net Operating Assets compare to NVDA and AVGO?
Taiwan Asia Semiconductor's Scaled Net Operating Assets of 0.69 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Scaled Net Operating Assets depends on the Semiconductors 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 Taiwan Asia Semiconductor and its competitors. Taiwan Asia Semiconductor's current Scaled Net Operating Assets is 0.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Asia Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Asia Semiconductor (TPE:2340) is currently considered Fairly Valued. The stock's GF Value™ is NT$35.95, compared to a current price of NT$38.10 — trading 6% above its estimated fair value. The current Scaled Net Operating Assets is 0.69. Taiwan Asia Semiconductor's overall GF Score™ is 62/100 with 9 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 Taiwan Asia Semiconductor (TPE:2340), the current Scaled Net Operating Assets is 0.69 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 Taiwan Asia Semiconductor (TPE:2340) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Asia Semiconductor stock appears to be overvalued. The current stock price of NT$38.10 is trading 6% above its estimated GF Value™ of NT$35.95. GuruFocus considers Taiwan Asia Semiconductor to be Fairly Valued.

Key valuation signals for TPE:2340:

  • Scaled Net Operating Assets: 0.69
  • GF Value™: NT$35.95 vs. price of NT$38.10 (6% above fair value)
  • GF Score™: 62/100 with 9 warning signs

No single metric tells the full story. See the TPE:2340 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Asia Semiconductor Business Description

Address No. 1, Lixing 5th Road, Hsinchu Science Park, Hsinchu, TWN, 300094
Taiwan Asia Semiconductor Corp mainly engaged in the manufacture and sales of semiconductor components as well as research and development, design, manufacture and sales of systems products. The company's products include Sensing Devices, Power Devices, Emitting Devices, Consumer and wearable, Industry, Automotive, Home Appliance, Security, Display, Lighting.
62GF Score

Get the complete analysis for TPE:2340

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

NT$38.10
Price
NT$35.95
GF Value