UPR (TSE:7065) Scaled Net Operating Assets: 0.69 (As of Feb. 2026)


TSE:7065 UPR Corp TSE:7065
71 GF Score
Price 円1,071.00
GF Value 円1,118.64
Valuation Fairly Valued
! 10 Warning Signs
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What is UPR Scaled Net Operating Assets?

UPR TSE:7065 +6.78% 71 Scaled Net Operating Assets is 0.69 as of Feb. 2026. GuruFocus rates TSE:7065 with a GF Score™ of 71/100 and a GF Value™ of 円1,118.64 (Fairly Valued). The stock has 10 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.

UPR's operating assets for the quarter that ended in Feb. 2026 was 円18,737 Mil. UPR's operating liabilities for the quarter that ended in Feb. 2026 was 円3,641 Mil. UPR's Total Assets for the quarter that ended in Aug. 2025 was 円21,956 Mil. Therefore, UPR's scaled net operating assets (SNOA) for the quarter that ended in Feb. 2026 was 0.69.


UPR Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for UPR'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.

UPR Scaled Net Operating Assets Chart

UPR Annual Data
Trend Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only 0.66 0.68 0.69 0.68 0.71

UPR Semi-Annual Data
Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 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 0.69 0.64 0.70 0.71 0.69

TSE:7065 vs URI, SUNB, AER: Scaled Net Operating Assets Comparison

For the Rental & Leasing Services subindustry, UPR'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.


UPR Scaled Net Operating Assets vs Business Services Industry

For the Business Services industry and Industrials sector, UPR's Scaled Net Operating Assets distribution charts can be found below:

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


TSE:7065
71GF Score
UPR Corp TSE:7065
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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UPR 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.

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

Scaled Net Operating Assets (SNOA)(A: Aug. 2025 )
=(Operating Assets (A: Aug. 2025 )-Operating Liabilities (A: Aug. 2025 ))/Total Assets (A: Aug. 2024 )
=(18690.057-3463.724)/21470.036
=0.71

where

Operating Assets(A: Aug. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=21956.241 - 3266.184
=18690.057

Operating Liabilities(A: Aug. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=12653.46 - 7509.402 - 1680.334
=3463.724

UPR'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: Aug. 2025 )
=(18736.787-3641.073)/21956.241
=0.69

where

Operating Assets(Q: Feb. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=21662.653 - 2925.866
=18736.787

Operating Liabilities(Q: Feb. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=11992.333 - 6694.792 - 1656.468
=3641.073

* 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 0.69 mean?
UPR (TSE:7065) has a Scaled Net Operating Assets of 0.69 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 UPR and its competitors.
Is UPR's Scaled Net Operating Assets too high?
UPR's current Scaled Net Operating Assets is 0.69. Overall, UPR has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does UPR's Scaled Net Operating Assets compare to URI and SUNB?
UPR's Scaled Net Operating Assets of 0.69 can be compared against companies in the Business Services 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 Business Services company?
A good Scaled Net Operating Assets depends on the Business Services 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 UPR and its competitors. UPR's current Scaled Net Operating Assets is 0.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPR stock overvalued right now?
Based on GuruFocus' analysis, UPR (TSE:7065) is currently considered Fairly Valued. The stock's GF Value™ is 円1,118.64, compared to a current price of 円1,071.00 — trading 4.3% below its estimated fair value. The current Scaled Net Operating Assets is 0.69. UPR's overall GF Score™ is 71/100 with 10 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 UPR (TSE:7065), the current Scaled Net Operating Assets is 0.69 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 UPR (TSE:7065) Overvalued in 2026?

Based on GuruFocus' analysis, UPR stock appears to be undervalued. The current stock price of 円1,071.00 is trading 4.3% below its estimated GF Value™ of 円1,118.64. GuruFocus considers UPR to be Fairly Valued.

Key valuation signals for TSE:7065:

  • Scaled Net Operating Assets: 0.69
  • GF Value™: 円1,118.64 vs. price of 円1,071.00 (4.3% below fair value)
  • GF Score™: 71/100 with 10 warning signs

No single metric tells the full story. See the TSE:7065 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


UPR Business Description

Address 26-5, Kotobukicho 3-chome, Yamaguchi Prefecture, Ube, JPN, 755-0032
UPR Corp is engaged in logistics equipment rental, focusing especially on pallets. The company is also engaged in location tracking systems, M2M technology, car sharing, and other businesses related to IT. The company operates in two segments, which include the Logistics business and Connected Business.
71GF Score

Get the complete analysis for TSE:7065

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

円1,071.00
Price
円1,118.64
GF Value