Paragon Technologies Co (TPE:3518) Scaled Net Operating Assets: 0.61 (As of Dec. 2025)


TPE:3518 Paragon Technologies Co Ltd TPE:3518
54 GF Score
Price NT$35.30
GF Value NT$19.87
Valuation Significantly Overvalued
! 11 Warning Signs
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What is Paragon Technologies Co Scaled Net Operating Assets?

Paragon Technologies Co TPE:3518 -2.08% 54 Scaled Net Operating Assets is 0.61 as of Dec. 2025. GuruFocus rates TPE:3518 with a GF Score™ of 54/100 and a GF Value™ of NT$19.87 (Significantly Overvalued). The stock has 11 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.

Paragon Technologies Co's operating assets for the quarter that ended in Dec. 2025 was NT$1,423.6 Mil. Paragon Technologies Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$121.6 Mil. Paragon Technologies Co's Total Assets for the quarter that ended in Sep. 2025 was NT$2,121.1 Mil. Therefore, Paragon Technologies Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.61.


Paragon Technologies Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Paragon Technologies 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.

Paragon Technologies Co Scaled Net Operating Assets Chart

Paragon Technologies 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 0.35 0.29 0.34 0.49 0.60

Paragon Technologies 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 0.34 0.38 0.49 0.62 0.61

TPE:3518 vs GEV, ETN, PH: Scaled Net Operating Assets Comparison

For the Specialty Industrial Machinery subindustry, Paragon Technologies 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.


Paragon Technologies Co Scaled Net Operating Assets vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Paragon Technologies Co's Scaled Net Operating Assets distribution charts can be found below:

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


TPE:3518
54GF Score
Paragon Technologies Co Ltd TPE:3518
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Paragon Technologies 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.

Paragon Technologies 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 )
=(1423.592-121.643)/2183.092
=0.60

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2246.061 - 822.469
=1423.592

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=845.942 - 457.967 - 266.332
=121.643

Paragon Technologies 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 )
=(1423.592-121.643)/2121.077
=0.61

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2246.061 - 822.469
=1423.592

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=845.942 - 457.967 - 266.332
=121.643

* 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 0.61 mean?
Paragon Technologies Co (TPE:3518) has a Scaled Net Operating Assets of 0.61 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 Paragon Technologies Co and its competitors.
Is Paragon Technologies Co's Scaled Net Operating Assets too high?
Paragon Technologies Co's current Scaled Net Operating Assets is 0.61. Overall, Paragon Technologies Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Paragon Technologies Co's Scaled Net Operating Assets compare to GEV and ETN?
Paragon Technologies Co's Scaled Net Operating Assets of 0.61 can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Scaled Net Operating Assets depends on the Industrial Products 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 Paragon Technologies Co and its competitors. Paragon Technologies Co's current Scaled Net Operating Assets is 0.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paragon Technologies Co stock overvalued right now?
Based on GuruFocus' analysis, Paragon Technologies Co (TPE:3518) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.87, compared to a current price of NT$35.30 — trading 77.7% above its estimated fair value. The current Scaled Net Operating Assets is 0.61. Paragon Technologies Co's overall GF Score™ is 54/100 with 11 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 Paragon Technologies Co (TPE:3518), the current Scaled Net Operating Assets is 0.61 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 Paragon Technologies Co (TPE:3518) Overvalued in 2026?

Based on GuruFocus' analysis, Paragon Technologies Co stock appears to be overvalued. The current stock price of NT$35.30 is trading 77.7% above its estimated GF Value™ of NT$19.87. GuruFocus considers Paragon Technologies Co to be Significantly Overvalued.

Key valuation signals for TPE:3518:

  • Scaled Net Operating Assets: 0.61
  • GF Value™: NT$19.87 vs. price of NT$35.30 (77.7% above fair value)
  • GF Score™: 54/100 with 11 warning signs

No single metric tells the full story. See the TPE:3518 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Paragon Technologies Co Business Description

Address Lane 108, Nanshan Road, No. 2, Section 1, Luzhu District, Taoyuan, TWN, 338
Paragon Technologies Co Ltd is engaged in manufacturing EMI, optoelectronic, and optical film, and research, development, manufacturing, processing, and trading of machinery, equipment, and components. The company's reportable segments are as follows: the PVD Coating Products Department and the Silicon Carbide Products Department. The majority of the company's revenue is derived from the PVD Coating Products Department, which generates revenue from the sputter coating of electronic components according to the specifications agreed upon between the customers and the company. Geographically, key revenue for the company is derived from Mainland China and the rest from Taiwan.
54GF Score

Get the complete analysis for TPE:3518

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

NT$35.30
Price
NT$19.87
GF Value