TWAPF (TOWA Pharmaceutical Co) Scaled Net Operating Assets: 0.72 (As of Mar. 2026)


TWAPF TOWA Pharmaceutical Co Ltd TWAPF
86 GF Score
Price $16.83
GF Value $15.06
! 5 Warning Signs
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What is TOWA Pharmaceutical Co Scaled Net Operating Assets?

TOWA Pharmaceutical Co TWAPF -30.88% 86 Scaled Net Operating Assets is 0.72 as of Mar. 2026. GuruFocus rates TWAPF with a GF Score™ of 86/100 and a GF Value™ of $15.06. 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.

TOWA Pharmaceutical Co's operating assets for the quarter that ended in Mar. 2026 was $2,710 Mil. TOWA Pharmaceutical Co's operating liabilities for the quarter that ended in Mar. 2026 was $444 Mil. TOWA Pharmaceutical Co's Total Assets for the quarter that ended in Dec. 2025 was $3,136 Mil. Therefore, TOWA Pharmaceutical Co's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.72.


TOWA Pharmaceutical Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for TOWA Pharmaceutical 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.

TOWA Pharmaceutical Co Scaled Net Operating Assets Chart

TOWA Pharmaceutical Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.90 0.73 0.79 0.83 0.72

TOWA Pharmaceutical 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 0.80 0.78 0.75 0.76 0.72

TWAPF vs ZTS, UTHR: Scaled Net Operating Assets Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, TOWA Pharmaceutical 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.


TOWA Pharmaceutical Co Scaled Net Operating Assets vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, TOWA Pharmaceutical Co's Scaled Net Operating Assets distribution charts can be found below:

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


TWAPF
86GF Score
TOWA Pharmaceutical Co Ltd TWAPF
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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TOWA Pharmaceutical 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.

TOWA Pharmaceutical Co'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 )
=(2709.71-443.98)/3158.665
=0.72

where

Operating Assets(A: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2995.223 - 285.513
=2709.71

Operating Liabilities(A: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1872.838 - 1236.203 - 192.655
=443.98

TOWA Pharmaceutical 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 )
=(2709.71-443.98)/3135.593
=0.72

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=2995.223 - 285.513
=2709.71

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=1872.838 - 1236.203 - 192.655
=443.98

* 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 0.72 mean?
TOWA Pharmaceutical Co (TWAPF) has a Scaled Net Operating Assets of 0.72 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 TOWA Pharmaceutical Co and its competitors.
Is TOWA Pharmaceutical Co's Scaled Net Operating Assets too high?
TOWA Pharmaceutical Co's current Scaled Net Operating Assets is 0.72. Overall, TOWA Pharmaceutical Co has a GF Score™ of 86/100, reflecting its overall financial health beyond just this single metric.
How does TOWA Pharmaceutical Co's Scaled Net Operating Assets compare to ZTS and UTHR?
TOWA Pharmaceutical Co's Scaled Net Operating Assets of 0.72 can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Scaled Net Operating Assets depends on the Drug Manufacturers 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 TOWA Pharmaceutical Co and its competitors. TOWA Pharmaceutical Co's current Scaled Net Operating Assets is 0.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOWA Pharmaceutical Co stock overvalued right now?
TOWA Pharmaceutical Co (TWAPF) has a current Scaled Net Operating Assets of 0.72. The stock's GF Value™ is $15.06, compared to a current price of $16.83 — trading 11.8% above its estimated fair value. The current Scaled Net Operating Assets is 0.72. TOWA Pharmaceutical Co's overall GF Score™ is 86/100 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 TOWA Pharmaceutical Co (TWAPF), the current Scaled Net Operating Assets is 0.72 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 TOWA Pharmaceutical Co (TWAPF) Overvalued in 2026?

Based on GuruFocus' analysis, TOWA Pharmaceutical Co stock appears to be overvalued. The current stock price of $16.83 is trading 11.8% above its estimated GF Value™ of $15.06.

Key valuation signals for TWAPF:

  • Scaled Net Operating Assets: 0.72
  • GF Value™: $15.06 vs. price of $16.83 (11.8% above fair value)
  • GF Score™: 86/100 with 5 warning signs

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


TOWA Pharmaceutical Co Business Description

Other Exchanges 4553:Japan6QC:Germany
Address 2-11, Shinbashi-cho, Kadoma, Osaka, JPN, 571-8580
TOWA Pharmaceutical Co Ltd is a Japan based pharmaceutical company engaged in research and development, production, and marketing of generic drugs. It also provides drug consulting services for patients and their families and relatives. It organizes academic seminars for medical professionals and posts articles in journals. It participates in training for pharmacists. The company has three main plants in operation namely Osaka plant, Okayama plant, and Yamagata plant. Towa has offers more than 500 drugs to meet the diverse therapeutic requirements including lifestyle related diseases such as hypertension and diabetes, digestive system diseases, nervous system diseases and allergic diseases, vitamins and antibiotics.
86GF Score

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

$16.83
Price
$15.06
GF Value