Daytona (TSE:7228) Scaled Net Operating Assets: 0.68 (As of Dec. 2025)


TSE:7228 Daytona Corp TSE:7228
66 GF Score
Price 円3,780.00
GF Value 円3,716.81
Valuation Fairly Valued
! 5 Warning Signs
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What is Daytona Scaled Net Operating Assets?

Daytona TSE:7228 +0.53% 66 Scaled Net Operating Assets is 0.68 as of Dec. 2025. GuruFocus rates TSE:7228 with a GF Score™ of 66/100 and a GF Value™ of 円3,716.81 (Fairly Valued). The stock has 5 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.

Daytona's operating assets for the quarter that ended in Dec. 2025 was 円9,105 Mil. Daytona's operating liabilities for the quarter that ended in Dec. 2025 was 円1,356 Mil. Daytona's Total Assets for the quarter that ended in Sep. 2025 was 円11,460 Mil. Therefore, Daytona's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.68.


Daytona Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Daytona'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.

Daytona Scaled Net Operating Assets Chart

Daytona 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 0.74 0.87 0.75 0.71 0.71

Daytona 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 0.69 0.69 0.71 0.68 0.70

TSE:7228 vs ORLY, AZO: Scaled Net Operating Assets Comparison

For the Auto Parts subindustry, Daytona'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.


Daytona Scaled Net Operating Assets vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Daytona's Scaled Net Operating Assets distribution charts can be found below:

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


TSE:7228
66GF Score
Daytona Corp TSE:7228
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Daytona 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.

Daytona'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 )
=(9105.166-1356.489)/10931.558
=0.71

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=11650.909 - 2545.743
=9105.166

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=2208.963 - 80.866 - 771.608
=1356.489

Daytona'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 )
=(9105.166-1356.489)/11459.947
=0.68

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=11650.909 - 2545.743
=9105.166

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=2208.963 - 80.866 - 771.608
=1356.489

* 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 0.68 mean?
Daytona (TSE:7228) has a Scaled Net Operating Assets of 0.68 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 Daytona and its competitors.
Is Daytona's Scaled Net Operating Assets too high?
Daytona's current Scaled Net Operating Assets is 0.68. Overall, Daytona has a GF Score™ of 66/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Daytona's Scaled Net Operating Assets compare to ORLY and AZO?
Daytona's Scaled Net Operating Assets of 0.68 can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Scaled Net Operating Assets depends on the Vehicles & Parts 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 Daytona and its competitors. Daytona's current Scaled Net Operating Assets is 0.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daytona stock overvalued right now?
Based on GuruFocus' analysis, Daytona (TSE:7228) is currently considered Fairly Valued. The stock's GF Value™ is 円3,716.81, compared to a current price of 円3,780.00 — trading 1.7% above its estimated fair value. The current Scaled Net Operating Assets is 0.68. Daytona's overall GF Score™ is 66/100 with 5 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 Daytona (TSE:7228), the current Scaled Net Operating Assets is 0.68 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 Daytona (TSE:7228) Overvalued in 2026?

Based on GuruFocus' analysis, Daytona stock appears to be overvalued. The current stock price of 円3,780.00 is trading 1.7% above its estimated GF Value™ of 円3,716.81. GuruFocus considers Daytona to be Fairly Valued.

Key valuation signals for TSE:7228:

  • Scaled Net Operating Assets: 0.68
  • GF Value™: 円3,716.81 vs. price of 円3,780.00 (1.7% above fair value)
  • GF Score™: 66/100 with 5 warning signs

No single metric tells the full story. See the TSE:7228 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Daytona Business Description

Address 4805 Ichimiya, Morimachi, Shuchi-gun, Shizuoka, JPN, 437-0226
Daytona Corp is engaged in the planning, development, and sales of parts and supplies for motorcycle parts and accessories, and Bike garage sales. The company is also engaged in the Development and sales of electric-assist bicycles, Development and sales of solar-powered snowblower, and other related activities.
66GF Score

Get the complete analysis for TSE:7228

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

円3,780.00
Price
円3,716.81
GF Value