PAL Group Holdings Co (TSE:2726) Scaled Net Operating Assets: 0.08 (As of Feb. 2026)

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TSE:2726 PAL Group Holdings Co Ltd TSE:2726
88 GF Score
Price 円1,397.00
GF Value 円1,647.96
Valuation Modestly Undervalued
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What is PAL Group Holdings Co Scaled Net Operating Assets?

PAL Group Holdings Co TSE:2726 +1.82% 88 Scaled Net Operating Assets is 0.08 as of Feb. 2026. GuruFocus rates TSE:2726 with a GF Score™ of 88/100 and a GF Value™ of 円1,647.96 (Modestly Undervalued).

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

PAL Group Holdings Co's operating assets for the quarter that ended in Feb. 2026 was 円68,232 Mil. PAL Group Holdings Co's operating liabilities for the quarter that ended in Feb. 2026 was 円54,135 Mil. PAL Group Holdings Co's Total Assets for the quarter that ended in Nov. 2025 was 円168,395 Mil. Therefore, PAL Group Holdings Co's scaled net operating assets (SNOA) for the quarter that ended in Feb. 2026 was 0.08.


PAL Group Holdings Co Scaled Net Operating Assets Historical Data

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The historical data trend for PAL Group Holdings 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.

PAL Group Holdings Co Scaled Net Operating Assets Chart

PAL Group Holdings Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.07 0.04 0.08 0.01 0.10

PAL Group Holdings Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 -0.01 -0.00 0.10 0.08 0.12

TSE:2726 vs TJX, ROST, BURL: Scaled Net Operating Assets Comparison

For the Apparel Retail subindustry, PAL Group Holdings 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.


PAL Group Holdings Co Scaled Net Operating Assets vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, PAL Group Holdings Co's Scaled Net Operating Assets distribution charts can be found below:

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


TSE:2726
88GF Score
PAL Group Holdings Co Ltd TSE:2726
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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PAL Group Holdings 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.

PAL Group Holdings Co's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Feb. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(A: Feb. 2026 )
=(Operating Assets (A: Feb. 2026 )-Operating Liabilities (A: Feb. 2026 ))/Total Assets (A: Feb. 2025 )
=(68232-54135)/147929
=0.10

where

Operating Assets(A: Feb. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=164496 - 96264
=68232

Operating Liabilities(A: Feb. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=78332 - 12166 - 12031
=54135

PAL Group Holdings Co's Scaled Net Operating Assets (SNOA) for the quarter that ended in Feb. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Feb. 2026 )
=(Operating Assets (Q: Feb. 2026 )-Operating Liabilities (Q: Feb. 2026 ))/Total Assets (Q: Nov. 2025 )
=(68232-54135)/168395
=0.08

where

Operating Assets(Q: Feb. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=164496 - 96264
=68232

Operating Liabilities(Q: Feb. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=78332 - 12166 - 12031
=54135

* 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 0.08 mean?
PAL Group Holdings Co (TSE:2726) has a Scaled Net Operating Assets of 0.08 as of Feb. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on PAL Group Holdings Co and its competitors.
Is PAL Group Holdings Co's Scaled Net Operating Assets too high?
PAL Group Holdings Co's current Scaled Net Operating Assets is 0.08. Overall, PAL Group Holdings Co has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PAL Group Holdings Co's Scaled Net Operating Assets compare to TJX and ROST?
PAL Group Holdings Co's Scaled Net Operating Assets of 0.08 can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Scaled Net Operating Assets depends on the Retail - Cyclical 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 PAL Group Holdings Co and its competitors. PAL Group Holdings Co's current Scaled Net Operating Assets is 0.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PAL Group Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, PAL Group Holdings Co (TSE:2726) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,647.96, compared to a current price of 円1,397.00 — trading 15.2% below its estimated fair value. The current Scaled Net Operating Assets is 0.08. PAL Group Holdings Co's overall GF Score™ is 88/100. 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 PAL Group Holdings Co (TSE:2726), the current Scaled Net Operating Assets is 0.08 as of Feb. 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 PAL Group Holdings Co (TSE:2726) Overvalued in 2026?

Based on GuruFocus' analysis, PAL Group Holdings Co stock appears to be undervalued. The current stock price of 円1,397.00 is trading 15.2% below its estimated GF Value™ of 円1,647.96. GuruFocus considers PAL Group Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:2726:

  • Scaled Net Operating Assets: 0.08
  • GF Value™: 円1,647.96 vs. price of 円1,397.00 (15.2% below fair value)
  • GF Score™: 88/100

No single metric tells the full story. See the TSE:2726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


PAL Group Holdings Co Business Description

Address 3-6-1, Doshumachi, 10th floor, Keihanshin Midosuji Building, Chuo-ku, Osaka, JPN, 541-0041
PAL Group Holdings Co Ltd is a holding company with subsidiaries that are manufacturers and retailers of women's clothing, men's clothing, and miscellaneous goods. The company's stores operate under dozens of brands, including Asoko, Beardsley, Capricieux Lemage, Chez toi, Ciaopanic, Colle, Discoat, Daily Russet, Dou Dou, CPCM, Lattice, Kastane, Mystic, 3 Coins, Who's Who, Goocy, Live Tart, Prose Verse, Loungedress, Omekashi, and Recette. PAL Group's brands have stores located in Japan and offer on-line ordering.
88GF Score

Get the complete analysis for TSE:2726

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

円1,397.00
Price
円1,647.96
GF Value