Horiifoodservice Co (TSE:3077) Scaled Net Operating Assets: 0.20 (As of Sep. 2025)


TSE:3077 Horiifoodservice Co Ltd TSE:3077
37 GF Score
Price 円827.00
GF Value 円444.80
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Horiifoodservice Co Scaled Net Operating Assets?

Horiifoodservice Co TSE:3077 +2.10% 37 Scaled Net Operating Assets is 0.20 as of Sep. 2025. GuruFocus rates TSE:3077 with a GF Score™ of 37/100 and a GF Value™ of 円444.80 (Significantly Overvalued). 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.

Horiifoodservice Co's operating assets for the quarter that ended in Sep. 2025 was 円1,321 Mil. Horiifoodservice Co's operating liabilities for the quarter that ended in Sep. 2025 was 円752 Mil. Horiifoodservice Co's Total Assets for the quarter that ended in Jun. 2025 was 円2,917 Mil. Therefore, Horiifoodservice Co's scaled net operating assets (SNOA) for the quarter that ended in Sep. 2025 was 0.20.


Horiifoodservice Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Horiifoodservice 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.

Horiifoodservice Co Scaled Net Operating Assets Chart

Horiifoodservice Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.04 0.22 0.05 0.10 0.13

Horiifoodservice Co Quarterly Data
Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Sep24 Mar25 Jun25 Sep25 Feb26
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 0.14 0.13 0.13 0.20 0.00

TSE:3077 vs MCD, SBUX, YUM: Scaled Net Operating Assets Comparison

For the Restaurants subindustry, Horiifoodservice 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.


Horiifoodservice Co Scaled Net Operating Assets vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Horiifoodservice Co's Scaled Net Operating Assets distribution charts can be found below:

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


TSE:3077
37GF Score
Horiifoodservice Co Ltd TSE:3077
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Horiifoodservice 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.

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

Scaled Net Operating Assets (SNOA)(A: Mar. 2025 )
=(Operating Assets (A: Mar. 2025 )-Operating Liabilities (A: Mar. 2025 ))/Total Assets (A: Mar. 2024 )
=(1204.566-866.378)/2577.808
=0.13

where

Operating Assets(A: Mar. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=3018.702 - 1814.136
=1204.566

Operating Liabilities(A: Mar. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=2501.308 - 114.318 - 1520.612
=866.378

Horiifoodservice Co's Scaled Net Operating Assets (SNOA) for the quarter that ended in Sep. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Sep. 2025 )
=(Operating Assets (Q: Sep. 2025 )-Operating Liabilities (Q: Sep. 2025 ))/Total Assets (Q: Jun. 2025 )
=(1321.231-751.671)/2917.128
=0.20

where

Operating Assets(Q: Sep. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=3162.854 - 1841.623
=1321.231

Operating Liabilities(Q: Sep. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=2276.295 - 104.012 - 1420.612
=751.671

* 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 0.20 mean?
Horiifoodservice Co (TSE:3077) has a Scaled Net Operating Assets of 0.20 as of Sep. 2025. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Horiifoodservice Co and its competitors.
Is Horiifoodservice Co's Scaled Net Operating Assets too high?
Horiifoodservice Co's current Scaled Net Operating Assets is 0.20. Overall, Horiifoodservice Co has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Horiifoodservice Co's Scaled Net Operating Assets compare to MCD and SBUX?
Horiifoodservice Co's Scaled Net Operating Assets of 0.20 can be compared against companies in the Restaurants 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 Restaurants company?
A good Scaled Net Operating Assets depends on the Restaurants 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 Horiifoodservice Co and its competitors. Horiifoodservice Co's current Scaled Net Operating Assets is 0.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Horiifoodservice Co stock overvalued right now?
Based on GuruFocus' analysis, Horiifoodservice Co (TSE:3077) is currently considered Significantly Overvalued. The stock's GF Value™ is 円444.80, compared to a current price of 円827.00 — trading 85.9% above its estimated fair value. The current Scaled Net Operating Assets is 0.20. Horiifoodservice Co's overall GF Score™ is 37/100 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 Horiifoodservice Co (TSE:3077), the current Scaled Net Operating Assets is 0.20 as of Sep. 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 Horiifoodservice Co (TSE:3077) Overvalued in 2026?

Based on GuruFocus' analysis, Horiifoodservice Co stock appears to be overvalued. The current stock price of 円827.00 is trading 85.9% above its estimated GF Value™ of 円444.80. GuruFocus considers Horiifoodservice Co to be Significantly Overvalued.

Key valuation signals for TSE:3077:

  • Scaled Net Operating Assets: 0.20
  • GF Value™: 円444.80 vs. price of 円827.00 (85.9% above fair value)
  • GF Score™: 37/100 with 4 warning signs

No single metric tells the full story. See the TSE:3077 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Horiifoodservice Co Business Description

Address Miyato-shi, Ibaraki Prefecture, Central Miyako-shi, Miyako-shi, JPN
Horiifoodservice Co Ltd is engaged in operating restaurants and providing store development services. The brands of the company include Hidden house Ninja, garlic trees of thorns, and Japanese dining taste. The company operates in Japan.
37GF Score

Get the complete analysis for TSE:3077

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

円827.00
Price
円444.80
GF Value