Eternal Hospitality Group Co (TSE:3193) Scaled Net Operating Assets: 0.25 (As of Jan. 2026)


TSE:3193 Eternal Hospitality Group Co Ltd TSE:3193
74 GF Score
Price 円2,821.00
GF Value 円4,265.06
Valuation Significantly Undervalued
View Full Analysis

What is Eternal Hospitality Group Co Scaled Net Operating Assets?

Eternal Hospitality Group Co TSE:3193 -0.56% 74 Scaled Net Operating Assets is 0.25 as of Jan. 2026. GuruFocus rates TSE:3193 with a GF Score™ of 74/100 and a GF Value™ of 円4,265.06 (Significantly Undervalued).

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

Eternal Hospitality Group Co's operating assets for the quarter that ended in Jan. 2026 was 円14,721 Mil. Eternal Hospitality Group Co's operating liabilities for the quarter that ended in Jan. 2026 was 円9,418 Mil. Eternal Hospitality Group Co's Total Assets for the quarter that ended in Oct. 2025 was 円21,507 Mil. Therefore, Eternal Hospitality Group Co's scaled net operating assets (SNOA) for the quarter that ended in Jan. 2026 was 0.25.


Eternal Hospitality Group Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Eternal Hospitality Group 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 Hospitality Group Co Scaled Net Operating Assets Chart

Eternal Hospitality Group Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.42 0.23 0.22 0.19 0.27

Eternal Hospitality Group Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 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 0.19 0.27 0.29 0.25 0.26

TSE:3193 vs MCD, SBUX, YUM: Scaled Net Operating Assets Comparison

For the Restaurants subindustry, Eternal Hospitality Group 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 Hospitality Group Co Scaled Net Operating Assets vs Restaurants Industry

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

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


TSE:3193
74GF Score
Eternal Hospitality Group Co Ltd TSE:3193
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal Hospitality Group 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 Hospitality Group Co's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Jul. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Jul. 2025 )
=(Operating Assets (A: Jul. 2025 )-Operating Liabilities (A: Jul. 2025 ))/Total Assets (A: Jul. 2024 )
=(13967.385-8317.376)/20654.561
=0.27

where

Operating Assets(A: Jul. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=21382.579 - 7415.194
=13967.385

Operating Liabilities(A: Jul. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=11607.678 - 2067.034 - 1223.268
=8317.376

Eternal Hospitality Group Co's Scaled Net Operating Assets (SNOA) for the quarter that ended in Jan. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Jan. 2026 )
=(Operating Assets (Q: Jan. 2026 )-Operating Liabilities (Q: Jan. 2026 ))/Total Assets (Q: Oct. 2025 )
=(14721.421-9417.877)/21506.961
=0.25

where

Operating Assets(Q: Jan. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=22734.804 - 8013.383
=14721.421

Operating Liabilities(Q: Jan. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=12079.605 - 1641.848 - 1019.88
=9417.877

* 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 0.25 mean?
Eternal Hospitality Group Co (TSE:3193) has a Scaled Net Operating Assets of 0.25 as of Jan. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Eternal Hospitality Group Co and its competitors.
Is Eternal Hospitality Group Co's Scaled Net Operating Assets too high?
Eternal Hospitality Group Co's current Scaled Net Operating Assets is 0.25. Overall, Eternal Hospitality Group Co has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Scaled Net Operating Assets compare to MCD and SBUX?
Eternal Hospitality Group Co's Scaled Net Operating Assets of 0.25 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 Eternal Hospitality Group Co and its competitors. Eternal Hospitality Group Co's current Scaled Net Operating Assets is 0.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Hospitality Group Co (TSE:3193) is currently considered Significantly Undervalued. The stock's GF Value™ is 円4,265.06, compared to a current price of 円2,821.00 — trading 33.9% below its estimated fair value. The current Scaled Net Operating Assets is 0.25. Eternal Hospitality Group Co's overall GF Score™ is 74/100. 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 Eternal Hospitality Group Co (TSE:3193), the current Scaled Net Operating Assets is 0.25 as of Jan. 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 Eternal Hospitality Group Co (TSE:3193) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued. The current stock price of 円2,821.00 is trading 33.9% below its estimated GF Value™ of 円4,265.06. GuruFocus considers Eternal Hospitality Group Co to be Significantly Undervalued.

Key valuation signals for TSE:3193:

  • Scaled Net Operating Assets: 0.25
  • GF Value™: 円4,265.06 vs. price of 円2,821.00 (33.9% below fair value)
  • GF Score™: 74/100

No single metric tells the full story. See the TSE:3193 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternal Hospitality Group Co Business Description

Address 4-2-13 Awajicho, 20th Floor, Chuo-ku, Osaka, JPN, 541-0047
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
74GF Score

Get the complete analysis for TSE:3193

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

円2,821.00
Price
円4,265.06
GF Value