Eternal Precision Mechanics Co (TPE:7795) Scaled Net Operating Assets: 0.32 (As of Dec. 2025)


TPE:7795 Eternal Precision Mechanics Co TPE:7795
25 GF Score
Price NT$626.00
! 8 Warning Signs
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What is Eternal Precision Mechanics Co Scaled Net Operating Assets?

Eternal Precision Mechanics Co TPE:7795 +2.45% 25 Scaled Net Operating Assets is 0.32 as of Dec. 2025. GuruFocus rates TPE:7795 with a GF Score™ of 25/100. The stock has 8 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.

Eternal Precision Mechanics Co's operating assets for the quarter that ended in Dec. 2025 was NT$1,451 Mil. Eternal Precision Mechanics Co's operating liabilities for the quarter that ended in Dec. 2025 was NT$598 Mil. Eternal Precision Mechanics Co's Total Assets for the quarter that ended in Sep. 2025 was NT$2,647 Mil. Therefore, Eternal Precision Mechanics Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.32.

Eternal Precision Mechanics Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Eternal Precision Mechanics 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.

Eternal Precision Mechanics Co Scaled Net Operating Assets Chart

Eternal Precision Mechanics Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
0.41 0.35 0.22 0.13 0.27

Eternal Precision Mechanics Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
Scaled Net Operating Assets Get a 7-Day Free Trial Premium Member Only 0.00 0.00 0.14 0.25 0.32

TPE:7795 vs GEV, ETN, PH: Scaled Net Operating Assets Comparison

For the Specialty Industrial Machinery subindustry, Eternal Precision Mechanics 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.

Eternal Precision Mechanics Co Scaled Net Operating Assets vs Industrial Products Industry

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

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


TPE:7795
25GF Score
Eternal Precision Mechanics Co TPE:7795
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Eternal Precision Mechanics 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.

Eternal Precision Mechanics 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 )
=(1450.524-597.747)/3202.804
=0.27

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2582.444 - 1131.92
=1450.524

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=993.367 - 70.075 - 325.545
=597.747

Eternal Precision Mechanics 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 )
=(1450.524-597.747)/2647.343
=0.32

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2582.444 - 1131.92
=1450.524

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=993.367 - 70.075 - 325.545
=597.747

* 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 0.32 mean?
Eternal Precision Mechanics Co (TPE:7795) has a Scaled Net Operating Assets of 0.32 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 Eternal Precision Mechanics Co and its competitors.
Is Eternal Precision Mechanics Co's Scaled Net Operating Assets too high?
Eternal Precision Mechanics Co's current Scaled Net Operating Assets is 0.32. Overall, Eternal Precision Mechanics Co has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Precision Mechanics Co's Scaled Net Operating Assets compare to GEV and ETN?
Eternal Precision Mechanics Co's Scaled Net Operating Assets of 0.32 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 Eternal Precision Mechanics Co and its competitors. Eternal Precision Mechanics Co's current Scaled Net Operating Assets is 0.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Precision Mechanics Co stock overvalued right now?
Eternal Precision Mechanics Co (TPE:7795) has a current Scaled Net Operating Assets of 0.32. The current Scaled Net Operating Assets is 0.32. Eternal Precision Mechanics Co's overall GF Score™ is 25/100 with 8 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 Eternal Precision Mechanics Co (TPE:7795), the current Scaled Net Operating Assets is 0.32 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.

Eternal Precision Mechanics Co Business Description

Address No. 30, Yumin Street, Daliao District, Kaohsiung City, TWN
Eternal Precision Mechanics Co is principally engaged in the manufacturing, installation, and sale of electronic and semiconductor equipment, as well as electronic components. Its products include V130, V160, EFV-1000 (Litho. D/F), CV-600 (Litho., DFSM), CVP-600, CVP-700, CVP-500, CVP-300, CVP-1600SP, and CVP-1700SP.
25GF 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$626.00
Price