Largan Precision Co (TPE:3008) Scaled Net Operating Assets: 0.26 (As of Dec. 2025)


TPE:3008 Largan Precision Co Ltd TPE:3008
80 GF Score
Price NT$3,890.00
GF Value NT$2,815.12
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Largan Precision Co Scaled Net Operating Assets?

Largan Precision Co TPE:3008 -5.93% 80 Scaled Net Operating Assets is 0.26 as of Dec. 2025. GuruFocus rates TPE:3008 with a GF Score™ of 80/100 and a GF Value™ of NT$2,815.12 (Significantly Overvalued). The stock has 3 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.

Largan Precision Co's operating assets for the quarter that ended in Dec. 2025 was NT$85,288 Mil. Largan Precision Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$29,799 Mil. Largan Precision Co's Total Assets for the quarter that ended in Sep. 2025 was NT$212,156 Mil. Therefore, Largan Precision Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.26.


Largan Precision Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Largan Precision 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.

Largan Precision Co Scaled Net Operating Assets Chart

Largan Precision 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 0.20 0.23 0.25 0.30 0.26

Largan Precision 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 0.29 0.21 0.23 0.29 0.26

TPE:3008 vs APH, GLW: Scaled Net Operating Assets Comparison

For the Electronic Components subindustry, Largan Precision 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.


Largan Precision Co Scaled Net Operating Assets vs Hardware Industry

For the Hardware industry and Technology sector, Largan Precision Co's Scaled Net Operating Assets distribution charts can be found below:

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


TPE:3008
80GF Score
Largan Precision Co Ltd TPE:3008
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Largan Precision 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.

Largan Precision 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 )
=(85288.056-29798.963)/216526.82
=0.26

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=220787.02 - 135498.964
=85288.056

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=29919.075 - 75.248 - 44.864
=29798.963

Largan Precision 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 )
=(85288.056-29798.963)/212155.955
=0.26

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=220787.02 - 135498.964
=85288.056

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=29919.075 - 75.248 - 44.864
=29798.963

* 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 0.26 mean?
Largan Precision Co (TPE:3008) has a Scaled Net Operating Assets of 0.26 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 Largan Precision Co and its competitors.
Is Largan Precision Co's Scaled Net Operating Assets too high?
Largan Precision Co's current Scaled Net Operating Assets is 0.26. Overall, Largan Precision Co has a GF Score™ of 80/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Largan Precision Co's Scaled Net Operating Assets compare to APH and GLW?
Largan Precision Co's Scaled Net Operating Assets of 0.26 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 Largan Precision Co and its competitors. Largan Precision Co's current Scaled Net Operating Assets is 0.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Largan Precision Co stock overvalued right now?
Based on GuruFocus' analysis, Largan Precision Co (TPE:3008) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$2,815.12, compared to a current price of NT$3,890.00 — trading 38.2% above its estimated fair value. The current Scaled Net Operating Assets is 0.26. Largan Precision Co's overall GF Score™ is 80/100 with 3 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 Largan Precision Co (TPE:3008), the current Scaled Net Operating Assets is 0.26 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 Largan Precision Co (TPE:3008) Overvalued in 2026?

Based on GuruFocus' analysis, Largan Precision Co stock appears to be overvalued. The current stock price of NT$3,890.00 is trading 38.2% above its estimated GF Value™ of NT$2,815.12. GuruFocus considers Largan Precision Co to be Significantly Overvalued.

Key valuation signals for TPE:3008:

  • Scaled Net Operating Assets: 0.26
  • GF Value™: NT$2,815.12 vs. price of NT$3,890.00 (38.2% above fair value)
  • GF Score™: 80/100 with 3 warning signs

No single metric tells the full story. See the TPE:3008 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Largan Precision Co Business Description

Address No. 11, Jingke Road, Nantun District, Taichung, TWN, 40852
Largan Precision is the leader in optical lens technology and the world's largest handset lensmaker by value. The company boasts almost three decades of experience in the production of optical lenses, namely plastic aspherical lenses, which are widely used to manufacture smartphone cameras. It is a major supplier of high-end handset camera lenses to global smartphone brands such as Apple and Samsung. The firm also produces optical lenses for various applications, such as for automobiles, digital cameras, and extended reality headsets. Largan was co-founded in 1987 by Scott Lin, whose son Adam Lin serves as the current CEO and chair. Largan is headquartered and mainly operates in Taichung City, Taiwan, and employs around 8,000 people.
80GF Score

Get the complete analysis for TPE:3008

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

NT$3,890.00
Price
NT$2,815.12
GF Value