Gakujo Co (TSE:2301) Scaled Net Operating Assets: 0.54 (As of Apr. 2026)


TSE:2301 Gakujo Co Ltd TSE:2301
79 GF Score
Price 円1,617.00
GF Value 円2,298.20
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is Gakujo Co Scaled Net Operating Assets?

Gakujo Co TSE:2301 -0.19% 79 Scaled Net Operating Assets is 0.54 as of Apr. 2026. GuruFocus rates TSE:2301 with a GF Score™ of 79/100 and a GF Value™ of 円2,298.20 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Gakujo Co's operating assets for the quarter that ended in Apr. 2026 was 円10,808 Mil. Gakujo Co's operating liabilities for the quarter that ended in Apr. 2026 was 円1,614 Mil. Gakujo Co's Total Assets for the quarter that ended in Oct. 2025 was 円17,106 Mil. Therefore, Gakujo Co's scaled net operating assets (SNOA) for the quarter that ended in Apr. 2026 was 0.54.


Gakujo Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Gakujo 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.

Gakujo Co Scaled Net Operating Assets Chart

Gakujo Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.51 0.57 0.62 0.54 0.52

Gakujo Co Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 0.54 0.56 0.51 0.56 0.54

TSE:2301 vs KFY, RHI, TNET: Scaled Net Operating Assets Comparison

For the Staffing & Employment Services subindustry, Gakujo 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.


Gakujo Co Scaled Net Operating Assets vs Business Services Industry

For the Business Services industry and Industrials sector, Gakujo Co's Scaled Net Operating Assets distribution charts can be found below:

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


TSE:2301
79GF Score
Gakujo Co Ltd TSE:2301
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gakujo 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.

Gakujo Co's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Oct. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Oct. 2025 )
=(Operating Assets (A: Oct. 2025 )-Operating Liabilities (A: Oct. 2025 ))/Total Assets (A: Oct. 2024 )
=(10921.465-2226.837)/16739.761
=0.52

where

Operating Assets(A: Oct. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=17106.248 - 6184.783
=10921.465

Operating Liabilities(A: Oct. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=2226.837 - 0 - 0
=2226.837

Gakujo Co's Scaled Net Operating Assets (SNOA) for the quarter that ended in Apr. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Apr. 2026 )
=(Operating Assets (Q: Apr. 2026 )-Operating Liabilities (Q: Apr. 2026 ))/Total Assets (Q: Oct. 2025 )
=(10808.325-1614.452)/17106.248
=0.54

where

Operating Assets(Q: Apr. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=16346.285 - 5537.96
=10808.325

Operating Liabilities(Q: Apr. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1614.452 - 0 - 0
=1614.452

* 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 0.54 mean?
Gakujo Co (TSE:2301) has a Scaled Net Operating Assets of 0.54 as of Apr. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Gakujo Co and its competitors.
Is Gakujo Co's Scaled Net Operating Assets too high?
Gakujo Co's current Scaled Net Operating Assets is 0.54. Overall, Gakujo Co has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gakujo Co's Scaled Net Operating Assets compare to KFY and RHI?
Gakujo Co's Scaled Net Operating Assets of 0.54 can be compared against companies in the Business Services 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 Business Services company?
A good Scaled Net Operating Assets depends on the Business Services 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 Gakujo Co and its competitors. Gakujo Co's current Scaled Net Operating Assets is 0.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gakujo Co stock overvalued right now?
Based on GuruFocus' analysis, Gakujo Co (TSE:2301) is currently considered Significantly Undervalued. The stock's GF Value™ is 円2,298.20, compared to a current price of 円1,617.00 — trading 29.6% below its estimated fair value. The current Scaled Net Operating Assets is 0.54. Gakujo Co's overall GF Score™ is 79/100 with 1 warning sign 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 Gakujo Co (TSE:2301), the current Scaled Net Operating Assets is 0.54 as of Apr. 2026. 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 Gakujo Co (TSE:2301) Overvalued in 2026?

Based on GuruFocus' analysis, Gakujo Co stock appears to be undervalued. The current stock price of 円1,617.00 is trading 29.6% below its estimated GF Value™ of 円2,298.20. GuruFocus considers Gakujo Co to be Significantly Undervalued.

Key valuation signals for TSE:2301:

  • Scaled Net Operating Assets: 0.54
  • GF Value™: 円2,298.20 vs. price of 円1,617.00 (29.6% below fair value)
  • GF Score™: 79/100 with 1 warning sign

No single metric tells the full story. See the TSE:2301 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gakujo Co Business Description

Address 2-5-10 Umeda, Kita-ku, Osaka, JPN, 530-0001
Gakujo Co Ltd provides employment information, various recruitment consulting services, and manpower dispatch and job placement services.
79GF Score

Get the complete analysis for TSE:2301

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

円1,617.00
Price
円2,298.20
GF Value