TOW Co (TSE:4767) Scaled Net Operating Assets: 0.23 (As of Dec. 2025)

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TSE:4767 TOW Co Ltd TSE:4767
76 GF Score
Price 円335.00
GF Value 円347.91
Valuation Fairly Valued
! 1 Warning Sign
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What is TOW Co Scaled Net Operating Assets?

TOW Co TSE:4767 +0.60% 76 Scaled Net Operating Assets is 0.23 as of Dec. 2025. GuruFocus rates TSE:4767 with a GF Score™ of 76/100 and a GF Value™ of 円347.91 (Fairly Valued). 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.

TOW Co's operating assets for the quarter that ended in Dec. 2025 was 円7,076 Mil. TOW Co's operating liabilities for the quarter that ended in Dec. 2025 was 円3,864 Mil. TOW Co's Total Assets for the quarter that ended in Sep. 2025 was 円14,231 Mil. Therefore, TOW Co's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.23.


TOW Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for TOW 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.

TOW Co Scaled Net Operating Assets Chart

TOW Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.22 0.21 0.25 0.15 0.17

TOW Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 0.23 0.18 0.21 0.23 0.18

TSE:4767 vs APP, OMC, TTD: Scaled Net Operating Assets Comparison

For the Advertising Agencies subindustry, TOW 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.


TOW Co Scaled Net Operating Assets vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, TOW Co's Scaled Net Operating Assets distribution charts can be found below:

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


TSE:4767
76GF Score
TOW Co Ltd TSE:4767
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

TOW 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.

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

Scaled Net Operating Assets (SNOA)(A: Jun. 2025 )
=(Operating Assets (A: Jun. 2025 )-Operating Liabilities (A: Jun. 2025 ))/Total Assets (A: Jun. 2024 )
=(6091.509-3714.321)/14085.251
=0.17

where

Operating Assets(A: Jun. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=14219.513 - 8128.004
=6091.509

Operating Liabilities(A: Jun. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=4327.51 - 71.483 - 541.706
=3714.321

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

Scaled Net Operating Assets (SNOA)(Q: Dec. 2025 )
=(Operating Assets (Q: Dec. 2025 )-Operating Liabilities (Q: Dec. 2025 ))/Total Assets (Q: Sep. 2025 )
=(7075.797-3863.639)/14231.444
=0.23

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=15109.238 - 8033.441
=7075.797

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=4469.97 - 71.29 - 535.041
=3863.639

* 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 0.23 mean?
TOW Co (TSE:4767) has a Scaled Net Operating Assets of 0.23 as of Dec. 2025. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on TOW Co and its competitors.
Is TOW Co's Scaled Net Operating Assets too high?
TOW Co's current Scaled Net Operating Assets is 0.23. Overall, TOW Co has a GF Score™ of 76/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does TOW Co's Scaled Net Operating Assets compare to APP and OMC?
TOW Co's Scaled Net Operating Assets of 0.23 can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Scaled Net Operating Assets depends on the Media - Diversified 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 TOW Co and its competitors. TOW Co's current Scaled Net Operating Assets is 0.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOW Co stock overvalued right now?
Based on GuruFocus' analysis, TOW Co (TSE:4767) is currently considered Fairly Valued. The stock's GF Value™ is 円347.91, compared to a current price of 円335.00 — trading 3.7% below its estimated fair value. The current Scaled Net Operating Assets is 0.23. TOW Co's overall GF Score™ is 76/100 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 TOW Co (TSE:4767), the current Scaled Net Operating Assets is 0.23 as of Dec. 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 TOW Co (TSE:4767) Overvalued in 2026?

Based on GuruFocus' analysis, TOW Co stock appears to be undervalued. The current stock price of 円335.00 is trading 3.7% below its estimated GF Value™ of 円347.91. GuruFocus considers TOW Co to be Fairly Valued.

Key valuation signals for TSE:4767:

  • Scaled Net Operating Assets: 0.23
  • GF Value™: 円347.91 vs. price of 円335.00 (3.7% below fair value)
  • GF Score™: 76/100 with 1 warning sign

No single metric tells the full story. See the TSE:4767 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


TOW Co Business Description

Address Chome No. 3 No. 13 Hulic Kamiyacho building 3 Floor, Toranomon, Minato-ku, Tokyo, JPN, 105-0001
TOW Co Ltd is a Japan-based company mainly engaged in the management, production, and planning of events. It also provides promotions and public relation services to the companies. The company has operations in Japan and overseas.
76GF Score

Get the complete analysis for TSE:4767

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

円335.00
Price
円347.91
GF Value