Skylark Holdings Co (TSE:3197) Scaled Net Operating Assets: 0.54 (As of Mar. 2026)

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TSE:3197 Skylark Holdings Co Ltd TSE:3197
82 GF Score
Price 円3,003.00
GF Value 円3,066.33
Valuation Fairly Valued
! 2 Warning Signs
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What is Skylark Holdings Co Scaled Net Operating Assets?

Skylark Holdings Co TSE:3197 +1.92% 82 Scaled Net Operating Assets is 0.54 as of Mar. 2026. GuruFocus rates TSE:3197 with a GF Score™ of 82/100 and a GF Value™ of 円3,066.33 (Fairly Valued). The stock has 2 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.

Skylark Holdings Co's operating assets for the quarter that ended in Mar. 2026 was 円484,156 Mil. Skylark Holdings Co's operating liabilities for the quarter that ended in Mar. 2026 was 円201,809 Mil. Skylark Holdings Co's Total Assets for the quarter that ended in Dec. 2025 was 円518,549 Mil. Therefore, Skylark Holdings Co's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.54.


Skylark Holdings Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Skylark 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.

Skylark Holdings Co Scaled Net Operating Assets Chart

Skylark Holdings Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.57 0.54 0.55 0.61 0.59

Skylark Holdings Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.59 0.58 0.57 0.56 0.54

TSE:3197 vs MCD, SBUX, YUM: Scaled Net Operating Assets Comparison

For the Restaurants subindustry, Skylark 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.


Skylark Holdings Co Scaled Net Operating Assets vs Restaurants Industry

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

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


TSE:3197
82GF Score
Skylark Holdings Co Ltd TSE:3197
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Skylark 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.

Skylark Holdings 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 )
=(484144-207313)/470866
=0.59

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=518549 - 34405
=484144

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=330982 - 109330 - 14339
=207313

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

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(484156-201809)/518549
=0.54

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=521157 - 37001
=484156

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=331085 - 114911 - 14365
=201809

* 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?
Skylark Holdings Co (TSE:3197) has a Scaled Net Operating Assets of 0.54 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Skylark Holdings Co and its competitors.
Is Skylark Holdings Co's Scaled Net Operating Assets too high?
Skylark Holdings Co's current Scaled Net Operating Assets is 0.54. Overall, Skylark Holdings Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Skylark Holdings Co's Scaled Net Operating Assets compare to MCD and SBUX?
Skylark Holdings Co's Scaled Net Operating Assets of 0.54 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 Skylark Holdings Co and its competitors. Skylark Holdings 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 Skylark Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Skylark Holdings Co (TSE:3197) is currently considered Fairly Valued. The stock's GF Value™ is 円3,066.33, compared to a current price of 円3,003.00 — trading 2.1% below its estimated fair value. The current Scaled Net Operating Assets is 0.54. Skylark Holdings Co's overall GF Score™ is 82/100 with 2 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 Skylark Holdings Co (TSE:3197), the current Scaled Net Operating Assets is 0.54 as of Mar. 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 Skylark Holdings Co (TSE:3197) Overvalued in 2026?

Based on GuruFocus' analysis, Skylark Holdings Co stock appears to be undervalued. The current stock price of 円3,003.00 is trading 2.1% below its estimated GF Value™ of 円3,066.33. GuruFocus considers Skylark Holdings Co to be Fairly Valued.

Key valuation signals for TSE:3197:

  • Scaled Net Operating Assets: 0.54
  • GF Value™: 円3,066.33 vs. price of 円3,003.00 (2.1% below fair value)
  • GF Score™: 82/100 with 2 warning signs

No single metric tells the full story. See the TSE:3197 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Skylark Holdings Co Business Description

Address 1-25-8 Nishikubo, Mitaka No. 3 Office, Musashino-shi, Tokyo, JPN, 180-8580
Skylark Holdings Co Ltd is engaged in the restaurant business through its group of brands, including Gusto, Bamiyan, Shabu-Yo, Jonathan's, Yumean, Steak Gusto, and Sukesan. The company operates a single reportable segment, the Restaurant Business, which provides table service to general consumers through various restaurant formats. The business involves sourcing, cooking, and delivering ingredients to stores, maintaining similar economic characteristics across its operations.
82GF Score

Get the complete analysis for TSE:3197

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

円3,003.00
Price
円3,066.33
GF Value