LINE Pay Taiwan (TPE:7722) Scaled Net Operating Assets: -0.24 (As of Dec. 2025)


TPE:7722 LINE Pay Taiwan Ltd TPE:7722
47 GF Score
Price NT$315.00
! 4 Warning Signs
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What is LINE Pay Taiwan Scaled Net Operating Assets?

LINE Pay Taiwan TPE:7722 -0.47% 47 Scaled Net Operating Assets is -0.24 as of Dec. 2025. GuruFocus rates TPE:7722 with a GF Score™ of 47/100. 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.

LINE Pay Taiwan's operating assets for the quarter that ended in Dec. 2025 was NT$4,181 Mil. LINE Pay Taiwan's operating liabilities for the quarter that ended in Dec. 2025 was NT$8,910 Mil. LINE Pay Taiwan's Total Assets for the quarter that ended in Sep. 2025 was NT$19,730 Mil. Therefore, LINE Pay Taiwan's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was -0.24.


LINE Pay Taiwan Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan'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.

LINE Pay Taiwan Scaled Net Operating Assets Chart

LINE Pay Taiwan Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial 0.18 -0.39 -0.27 -0.26 -0.28

LINE Pay Taiwan Quarterly Data
Dec19 Dec20 Dec21 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 -0.24 -0.26 -0.23 -0.22 -0.24

TPE:7722 vs MSFT, ORCL, PLTR: Scaled Net Operating Assets Comparison

For the Software - Infrastructure subindustry, LINE Pay Taiwan'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.


LINE Pay Taiwan Scaled Net Operating Assets vs Software Industry

For the Software industry and Technology sector, LINE Pay Taiwan's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where LINE Pay Taiwan's Scaled Net Operating Assets falls into.


TPE:7722
47GF Score
LINE Pay Taiwan Ltd TPE:7722
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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LINE Pay Taiwan 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.

LINE Pay Taiwan'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 )
=(4180.736-8910.499)/16705.545
=-0.28

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=20508.653 - 16327.917
=4180.736

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=9709.086 - 686.102 - 112.485
=8910.499

LINE Pay Taiwan'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 )
=(4180.736-8910.499)/19729.645
=-0.24

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=20508.653 - 16327.917
=4180.736

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=9709.086 - 686.102 - 112.485
=8910.499

* 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 -0.24 mean?
LINE Pay Taiwan (TPE:7722) has a Scaled Net Operating Assets of -0.24 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 LINE Pay Taiwan and its competitors.
Is LINE Pay Taiwan's Scaled Net Operating Assets too high?
LINE Pay Taiwan's current Scaled Net Operating Assets is -0.24. Overall, LINE Pay Taiwan has a GF Score™ of 47/100, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's Scaled Net Operating Assets compare to MSFT and ORCL?
LINE Pay Taiwan's Scaled Net Operating Assets of -0.24 can be compared against companies in the Software 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 Software company?
A good Scaled Net Operating Assets depends on the Software 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 LINE Pay Taiwan and its competitors. LINE Pay Taiwan's current Scaled Net Operating Assets is -0.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
LINE Pay Taiwan (TPE:7722) has a current Scaled Net Operating Assets of -0.24. The current Scaled Net Operating Assets is -0.24. LINE Pay Taiwan's overall GF Score™ is 47/100 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 LINE Pay Taiwan (TPE:7722), the current Scaled Net Operating Assets is -0.24 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.

LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
47GF Score

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

NT$315.00
Price