CELM (TSE:7367) Scaled Net Operating Assets: 0.48 (As of Mar. 2026)


TSE:7367 CELM Inc TSE:7367
78 GF Score
Price 円336.00
GF Value 円543.75
Valuation Significantly Undervalued
! 1 Warning Sign
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What is CELM Scaled Net Operating Assets?

CELM TSE:7367 +1.82% 78 Scaled Net Operating Assets is 0.48 as of Mar. 2026. GuruFocus rates TSE:7367 with a GF Score™ of 78/100 and a GF Value™ of 円543.75 (Significantly Undervalued). 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.

CELM's operating assets for the quarter that ended in Mar. 2026 was 円5,218 Mil. CELM's operating liabilities for the quarter that ended in Mar. 2026 was 円1,744 Mil. CELM's Total Assets for the quarter that ended in Sep. 2025 was 円7,294 Mil. Therefore, CELM's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.48.


CELM Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for CELM'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.

CELM Scaled Net Operating Assets Chart

CELM Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Scaled Net Operating Assets
Get a 7-Day Free Trial 0.39 0.31 0.34 0.79 0.48

CELM Semi-Annual Data
Mar19 Mar20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 0.37 0.38 0.89 0.55 0.48

TSE:7367 vs KFY, RHI, TNET: Scaled Net Operating Assets Comparison

For the Staffing & Employment Services subindustry, CELM'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.


CELM Scaled Net Operating Assets vs Business Services Industry

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

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


TSE:7367
78GF Score
CELM Inc TSE:7367
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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CELM 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.

CELM's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(A: Mar. 2026 )
=(Operating Assets (A: Mar. 2026 )-Operating Liabilities (A: Mar. 2026 ))/Total Assets (A: Mar. 2025 )
=(5217.795-1744.494)/7283.484
=0.48

where

Operating Assets(A: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=7056.967 - 1839.172
=5217.795

Operating Liabilities(A: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=3940.178 - 1912.328 - 283.356
=1744.494

CELM'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: Sep. 2025 )
=(5217.795-1744.494)/7293.829
=0.48

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=7056.967 - 1839.172
=5217.795

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=3940.178 - 1912.328 - 283.356
=1744.494

* 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 0.48 mean?
CELM (TSE:7367) has a Scaled Net Operating Assets of 0.48 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 CELM and its competitors.
Is CELM's Scaled Net Operating Assets too high?
CELM's current Scaled Net Operating Assets is 0.48. Overall, CELM has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's Scaled Net Operating Assets compare to KFY and RHI?
CELM's Scaled Net Operating Assets of 0.48 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 CELM and its competitors. CELM's current Scaled Net Operating Assets is 0.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円543.75, compared to a current price of 円336.00 — trading 38.2% below its estimated fair value. The current Scaled Net Operating Assets is 0.48. CELM's overall GF Score™ is 78/100 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 CELM (TSE:7367), the current Scaled Net Operating Assets is 0.48 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 CELM (TSE:7367) Overvalued in 2026?

Based on GuruFocus' analysis, CELM stock appears to be undervalued. The current stock price of 円336.00 is trading 38.2% below its estimated GF Value™ of 円543.75. GuruFocus considers CELM to be Significantly Undervalued.

Key valuation signals for TSE:7367:

  • Scaled Net Operating Assets: 0.48
  • GF Value™: 円543.75 vs. price of 円336.00 (38.2% below fair value)
  • GF Score™: 78/100 with 1 warning sign

No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CELM Business Description

Address 1-19-19 Ebisu, Ebisu Business Tower 7th Floor, Shibuya-ku, Tokyo, JPN, 150-0013
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
78GF Score

Get the complete analysis for TSE:7367

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

円336.00
Price
円543.75
GF Value