Mospec Semiconductor (TPE:2434) Scaled Net Operating Assets: 0.78 (As of Dec. 2025)


TPE:2434 Mospec Semiconductor Corp TPE:2434
37 GF Score
Price NT$57.70
GF Value NT$22.32
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Mospec Semiconductor Scaled Net Operating Assets?

Mospec Semiconductor TPE:2434 +9.90% 37 Scaled Net Operating Assets is 0.78 as of Dec. 2025. GuruFocus rates TPE:2434 with a GF Score™ of 37/100 and a GF Value™ of NT$22.32 (Significantly Overvalued). 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.

Mospec Semiconductor's operating assets for the quarter that ended in Dec. 2025 was NT$599.34 Mil. Mospec Semiconductor's operating liabilities for the quarter that ended in Dec. 2025 was NT$70.79 Mil. Mospec Semiconductor's Total Assets for the quarter that ended in Sep. 2025 was NT$678.50 Mil. Therefore, Mospec Semiconductor's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.78.


Mospec Semiconductor Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Mospec 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.

Mospec Semiconductor Scaled Net Operating Assets Chart

Mospec 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 0.83 0.74 0.66 0.73 0.73

Mospec 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 0.65 0.66 0.71 0.75 0.78

TPE:2434 vs NVDA, AVGO, MU: Scaled Net Operating Assets Comparison

For the Semiconductors subindustry, Mospec 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.


Mospec Semiconductor Scaled Net Operating Assets vs Semiconductors Industry

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

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


TPE:2434
37GF Score
Mospec Semiconductor Corp TPE:2434
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Mospec 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.

Mospec 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 )
=(599.343-70.79)/729.273
=0.72

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=703.522 - 104.179
=599.343

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=232.066 - 70.023 - 91.253
=70.79

Mospec 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 )
=(599.343-70.79)/678.504
=0.78

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=703.522 - 104.179
=599.343

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=232.066 - 70.023 - 91.253
=70.79

* 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 0.78 mean?
Mospec Semiconductor (TPE:2434) has a Scaled Net Operating Assets of 0.78 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 Mospec Semiconductor and its competitors.
Is Mospec Semiconductor's Scaled Net Operating Assets too high?
Mospec Semiconductor's current Scaled Net Operating Assets is 0.78. Overall, Mospec Semiconductor has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mospec Semiconductor's Scaled Net Operating Assets compare to NVDA and AVGO?
Mospec Semiconductor's Scaled Net Operating Assets of 0.78 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 Mospec Semiconductor and its competitors. Mospec Semiconductor's current Scaled Net Operating Assets is 0.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mospec Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Mospec Semiconductor (TPE:2434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.32, compared to a current price of NT$57.70 — trading 158.5% above its estimated fair value. The current Scaled Net Operating Assets is 0.78. Mospec Semiconductor's overall GF Score™ is 37/100 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 Mospec Semiconductor (TPE:2434), the current Scaled Net Operating Assets is 0.78 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 Mospec Semiconductor (TPE:2434) Overvalued in 2026?

Based on GuruFocus' analysis, Mospec Semiconductor stock appears to be overvalued. The current stock price of NT$57.70 is trading 158.5% above its estimated GF Value™ of NT$22.32. GuruFocus considers Mospec Semiconductor to be Significantly Overvalued.

Key valuation signals for TPE:2434:

  • Scaled Net Operating Assets: 0.78
  • GF Value™: NT$22.32 vs. price of NT$57.70 (158.5% above fair value)
  • GF Score™: 37/100 with 9 warning signs

No single metric tells the full story. See the TPE:2434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mospec Semiconductor Business Description

Address No. 76, Zhongshan Road, Xinshi District, Gangqian Village, Tainan, TWN, 74442
Mospec Semiconductor Corp engages in the manufacturing, processing, and sales of power transistors, diodes, and solar cell wafers. Its products include Rectifier, Bridge, Transistor, TVS, IGBT, SiC Schottky Diode, Power Transistor, Zener Diode, and LDO. It operates in single segment. Geographically its operations are spread across China, Korea, Hong Kong, India, Taiwan, and Others with majority of revenue deriving from China.
37GF Score

Get the complete analysis for TPE:2434

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

NT$57.70
Price
NT$22.32
GF Value