Elite Advanced Laser (TPE:3450) Scaled Net Operating Assets: 0.45 (As of Dec. 2025)


TPE:3450 Elite Advanced Laser Corp TPE:3450
75 GF Score
Price NT$495.00
GF Value NT$246.45
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Elite Advanced Laser Scaled Net Operating Assets?

Elite Advanced Laser TPE:3450 -4.81% 75 Scaled Net Operating Assets is 0.45 as of Dec. 2025. GuruFocus rates TPE:3450 with a GF Score™ of 75/100 and a GF Value™ of NT$246.45 (Significantly Overvalued). The stock has 7 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.

Elite Advanced Laser's operating assets for the quarter that ended in Dec. 2025 was NT$9,638 Mil. Elite Advanced Laser's operating liabilities for the quarter that ended in Dec. 2025 was NT$4,005 Mil. Elite Advanced Laser's Total Assets for the quarter that ended in Sep. 2025 was NT$12,522 Mil. Therefore, Elite Advanced Laser's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.45.

Elite Advanced Laser Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Elite Advanced Laser'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.

Elite Advanced Laser Scaled Net Operating Assets Chart

Elite Advanced Laser 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 0.54 0.43 0.42 0.46 0.51

Elite Advanced Laser 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 0.41 0.36 0.37 0.46 0.45

TPE:3450 vs AMAT, LRCX, KLAC: Scaled Net Operating Assets Comparison

For the Semiconductor Equipment & Materials subindustry, Elite Advanced Laser'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.

Elite Advanced Laser Scaled Net Operating Assets vs Semiconductors Industry

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

* The bar in red indicates where Elite Advanced Laser's Scaled Net Operating Assets falls into.


TPE:3450
75GF Score
Elite Advanced Laser Corp TPE:3450
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Elite Advanced Laser 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.

Elite Advanced Laser'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 )
=(9638.102-4004.519)/11149.548
=0.51

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=13261.905 - 3623.803
=9638.102

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=5439.04 - 889.751 - 544.77
=4004.519

Elite Advanced Laser'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 )
=(9638.102-4004.519)/12521.792
=0.45

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=13261.905 - 3623.803
=9638.102

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=5439.04 - 889.751 - 544.77
=4004.519

* 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 0.45 mean?
Elite Advanced Laser (TPE:3450) has a Scaled Net Operating Assets of 0.45 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 Elite Advanced Laser and its competitors.
Is Elite Advanced Laser's Scaled Net Operating Assets too high?
Elite Advanced Laser's current Scaled Net Operating Assets is 0.45. Overall, Elite Advanced Laser has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Advanced Laser's Scaled Net Operating Assets compare to AMAT and LRCX?
Elite Advanced Laser's Scaled Net Operating Assets of 0.45 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 Elite Advanced Laser and its competitors. Elite Advanced Laser's current Scaled Net Operating Assets is 0.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Advanced Laser stock overvalued right now?
Based on GuruFocus' analysis, Elite Advanced Laser (TPE:3450) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$246.45, compared to a current price of NT$495.00 — trading 100.9% above its estimated fair value. The current Scaled Net Operating Assets is 0.45. Elite Advanced Laser's overall GF Score™ is 75/100 with 7 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 Elite Advanced Laser (TPE:3450), the current Scaled Net Operating Assets is 0.45 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 Elite Advanced Laser (TPE:3450) Overvalued in 2026?

Based on GuruFocus' analysis, Elite Advanced Laser stock appears to be overvalued. The current stock price of NT$495.00 is trading 100.9% above its estimated GF Value™ of NT$246.45. GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.

Key valuation signals for TPE:3450:

  • Scaled Net Operating Assets: 0.45
  • GF Value™: NT$246.45 vs. price of NT$495.00 (100.9% above fair value)
  • GF Score™: 75/100 with 7 warning signs

No single metric tells the full story. See the TPE:3450 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Elite Advanced Laser Business Description

Address 10th Floor, 35 Qiao\'an Street, Zhonghe District, New Taipei City, TWN, 235026
Elite Advanced Laser Corp is engaged in optical information and optical communication products. The reportable segments of the company are the Optoelectronics industry, the Semiconductor segment, and the Silicon Photonics segment. The company generates the majority of its revenue from the Semiconductor segment.
75GF Score

Get the complete analysis for TPE:3450

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

NT$495.00
Price
NT$246.45
GF Value