Bora Pharmaceuticals Co (TPE:6472) Scaled Net Operating Assets: 0.70 (As of Dec. 2025)


TPE:6472 Bora Pharmaceuticals Co Ltd TPE:6472
87 GF Score
Price NT$439.50
GF Value NT$716.94
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Bora Pharmaceuticals Co Scaled Net Operating Assets?

Bora Pharmaceuticals Co TPE:6472 +1.74% 87 Scaled Net Operating Assets is 0.70 as of Dec. 2025. GuruFocus rates TPE:6472 with a GF Score™ of 87/100 and a GF Value™ of NT$716.94 (Significantly Undervalued). The stock has 4 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.

Bora Pharmaceuticals Co's operating assets for the quarter that ended in Dec. 2025 was NT$39,577 Mil. Bora Pharmaceuticals Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$9,014 Mil. Bora Pharmaceuticals Co's Total Assets for the quarter that ended in Sep. 2025 was NT$43,741 Mil. Therefore, Bora Pharmaceuticals Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.70.

Bora Pharmaceuticals Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals 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.

Bora Pharmaceuticals Co Scaled Net Operating Assets Chart

Bora Pharmaceuticals 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 0.64 1.25 0.59 1.11 0.67

Bora Pharmaceuticals 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 0.64 0.61 0.59 0.73 0.70

TPE:6472 vs ZTS, UTHR: Scaled Net Operating Assets Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals 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.

Bora Pharmaceuticals Co Scaled Net Operating Assets vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Scaled Net Operating Assets distribution charts can be found below:

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


TPE:6472
87GF Score
Bora Pharmaceuticals Co Ltd TPE:6472
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Bora Pharmaceuticals 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.

Bora Pharmaceuticals 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 )
=(39577.377-9013.612)/45509.645
=0.67

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=44714.187 - 5136.81
=39577.377

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=27241.998 - 12505.181 - 5723.205
=9013.612

Bora Pharmaceuticals 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 )
=(39577.377-9013.612)/43741.05
=0.70

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=44714.187 - 5136.81
=39577.377

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=27241.998 - 12505.181 - 5723.205
=9013.612

* 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 0.70 mean?
Bora Pharmaceuticals Co (TPE:6472) has a Scaled Net Operating Assets of 0.70 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 Bora Pharmaceuticals Co and its competitors.
Is Bora Pharmaceuticals Co's Scaled Net Operating Assets too high?
Bora Pharmaceuticals Co's current Scaled Net Operating Assets is 0.70. Overall, Bora Pharmaceuticals Co has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Scaled Net Operating Assets compare to ZTS and UTHR?
Bora Pharmaceuticals Co's Scaled Net Operating Assets of 0.70 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Scaled Net Operating Assets depends on the Drug Manufacturers 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 Bora Pharmaceuticals Co and its competitors. Bora Pharmaceuticals Co's current Scaled Net Operating Assets is 0.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (TPE:6472) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$716.94, compared to a current price of NT$439.50 — trading 38.7% below its estimated fair value. The current Scaled Net Operating Assets is 0.70. Bora Pharmaceuticals Co's overall GF Score™ is 87/100 with 4 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 Bora Pharmaceuticals Co (TPE:6472), the current Scaled Net Operating Assets is 0.70 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 Bora Pharmaceuticals Co (TPE:6472) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of NT$439.50 is trading 38.7% below its estimated GF Value™ of NT$716.94. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for TPE:6472:

  • Scaled Net Operating Assets: 0.70
  • GF Value™: NT$716.94 vs. price of NT$439.50 (38.7% below fair value)
  • GF Score™: 87/100 with 4 warning signs

No single metric tells the full story. See the TPE:6472 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Bora Pharmaceuticals Co Business Description

Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
87GF Score

Get the complete analysis for TPE:6472

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

NT$439.50
Price
NT$716.94
GF Value