Celon Pharma (WAR:CLN) Scaled Net Operating Assets: 1.27 (As of Mar. 2026)


WAR:CLN Celon Pharma SA WAR:CLN
49 GF Score
Price zł19.72
GF Value zł22.86
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Celon Pharma Scaled Net Operating Assets?

Celon Pharma WAR:CLN -0.60% 49 Scaled Net Operating Assets is 1.27 as of Mar. 2026. GuruFocus rates WAR:CLN with a GF Score™ of 49/100 and a GF Value™ of zł22.86 (Modestly Undervalued). The stock has 3 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.

Celon Pharma's operating assets for the quarter that ended in Mar. 2026 was zł668.9 Mil. Celon Pharma's operating liabilities for the quarter that ended in Mar. 2026 was zł88.3 Mil. Celon Pharma's Total Assets for the quarter that ended in Dec. 2025 was zł457.5 Mil. Therefore, Celon Pharma's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 1.27.

Celon Pharma Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Celon Pharma'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.

Celon Pharma Scaled Net Operating Assets Chart

Celon Pharma 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 0.64 0.50 0.56 0.78 0.67

Celon Pharma 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 0.71 0.73 0.83 0.77 1.27

WAR:CLN vs ZTS, UTHR, VTRS: Scaled Net Operating Assets Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Celon Pharma'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.

Celon Pharma Scaled Net Operating Assets vs Drug Manufacturers Industry

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

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


WAR:CLN
49GF Score
Celon Pharma SA WAR:CLN
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Celon Pharma 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.

Celon Pharma'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 )
=(457.46-94.214)/543.796
=0.67

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=457.46 - 0
=457.46

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=94.214 - 0 - 0
=94.214

Celon Pharma'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 )
=(668.941-88.27)/457.46
=1.27

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=670.731 - 1.79
=668.941

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=141.947 - 32.855 - 20.822
=88.27

* 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 1.27 mean?
Celon Pharma (WAR:CLN) has a Scaled Net Operating Assets of 1.27 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 Celon Pharma and its competitors.
Is Celon Pharma's Scaled Net Operating Assets too high?
Celon Pharma's current Scaled Net Operating Assets is 1.27. Overall, Celon Pharma has a GF Score™ of 49/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Celon Pharma's Scaled Net Operating Assets compare to ZTS and UTHR?
Celon Pharma's Scaled Net Operating Assets of 1.27 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 Celon Pharma and its competitors. Celon Pharma's current Scaled Net Operating Assets is 1.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Celon Pharma stock overvalued right now?
Based on GuruFocus' analysis, Celon Pharma (WAR:CLN) is currently considered Modestly Undervalued. The stock's GF Value™ is zł22.86, compared to a current price of zł19.72 — trading 13.7% below its estimated fair value. The current Scaled Net Operating Assets is 1.27. Celon Pharma's overall GF Score™ is 49/100 with 3 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 Celon Pharma (WAR:CLN), the current Scaled Net Operating Assets is 1.27 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 Celon Pharma (WAR:CLN) Overvalued in 2026?

Based on GuruFocus' analysis, Celon Pharma stock appears to be undervalued. The current stock price of zł19.72 is trading 13.7% below its estimated GF Value™ of zł22.86. GuruFocus considers Celon Pharma to be Modestly Undervalued.

Key valuation signals for WAR:CLN:

  • Scaled Net Operating Assets: 1.27
  • GF Value™: zł22.86 vs. price of zł19.72 (13.7% below fair value)
  • GF Score™: 49/100 with 3 warning signs

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

Celon Pharma Business Description

Other Exchanges 8RP:Germany
Address Ogrodowa 2A, Kielpin, Lomianki, POL, 05-092
Celon Pharma SA is a Poland based company engages in the research of therapeutic solutions and development, production, distribution, and marketing of specialized generic products. It invests in the development of innovative pharmaceuticals with potential applications in the treatment of cancer, neurological diseases, diabetes and other metabolic disorders. Its products portfolio comprises pills, such as Aromek, Bosentan Celon, Donepex, Ketrel, Lazivir, and Valzek, as well as inhalation powder.
49GF 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.

zł19.72
Price
zł22.86
GF Value