Himalayan Distillery (XNEP:HDL) Scaled Net Operating Assets: 0.50 (As of Mar. 2026)

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XNEP:HDL Himalayan Distillery Ltd XNEP:HDL
66 GF Score
Price NPR1,145.00
GF Value NPR1,678.14
Valuation Significantly Undervalued
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What is Himalayan Distillery Scaled Net Operating Assets?

Himalayan Distillery XNEP:HDL +0.26% 66 Scaled Net Operating Assets is 0.50 as of Mar. 2026. GuruFocus rates XNEP:HDL with a GF Score™ of 66/100 and a GF Value™ of NPR1,678.14 (Significantly Undervalued).

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Himalayan Distillery's operating assets for the quarter that ended in Mar. 2026 was NPR3,505 Mil. Himalayan Distillery's operating liabilities for the quarter that ended in Mar. 2026 was NPR919 Mil. Himalayan Distillery's Total Assets for the quarter that ended in Dec. 2025 was NPR5,168 Mil. Therefore, Himalayan Distillery's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.50.


Himalayan Distillery Scaled Net Operating Assets Historical Data

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The historical data trend for Himalayan Distillery'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.

Himalayan Distillery Scaled Net Operating Assets Chart

Himalayan Distillery Annual Data
Trend Jun21 Jun22 Jun23 Jun24 Jun25
Scaled Net Operating Assets
0.46 0.75 0.88 0.29 0.39

Himalayan Distillery 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 0.24 0.29 0.42 0.50 0.50

XNEP:HDL vs BF.B: Scaled Net Operating Assets Comparison

For the Beverages - Wineries & Distilleries subindustry, Himalayan Distillery'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.


Himalayan Distillery Scaled Net Operating Assets vs Beverages - Alcoholic Industry

For the Beverages - Alcoholic industry and Consumer Defensive sector, Himalayan Distillery's Scaled Net Operating Assets distribution charts can be found below:

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


XNEP:HDL
66GF Score
Himalayan Distillery Ltd XNEP:HDL
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Himalayan Distillery 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.

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

Scaled Net Operating Assets (SNOA)(A: Jun. 2025 )
=(Operating Assets (A: Jun. 2025 )-Operating Liabilities (A: Jun. 2025 ))/Total Assets (A: Jun. 2024 )
=(1767.759-372.606)/3557.228
=0.39

where

Operating Assets(A: Jun. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=4480.961 - 2713.202
=1767.759

Operating Liabilities(A: Jun. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=397.441 - 20.149 - 4.686
=372.606

Himalayan Distillery'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 )
=(3504.6-919.047)/5168.267
=0.50

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=5830.751 - 2326.151
=3504.6

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=969.877 - 42.039 - 8.791
=919.047

* 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 0.50 mean?
Himalayan Distillery (XNEP:HDL) has a Scaled Net Operating Assets of 0.50 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 Himalayan Distillery and its competitors.
Is Himalayan Distillery's Scaled Net Operating Assets too high?
Himalayan Distillery's current Scaled Net Operating Assets is 0.50. Overall, Himalayan Distillery has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Himalayan Distillery's Scaled Net Operating Assets compare to BF.B?
Himalayan Distillery's Scaled Net Operating Assets of 0.50 can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Scaled Net Operating Assets depends on the Beverages - Alcoholic 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 Himalayan Distillery and its competitors. Himalayan Distillery's current Scaled Net Operating Assets is 0.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Himalayan Distillery stock overvalued right now?
Based on GuruFocus' analysis, Himalayan Distillery (XNEP:HDL) is currently considered Significantly Undervalued. The stock's GF Value™ is NPR1,678.14, compared to a current price of NPR1,145.00 — trading 31.8% below its estimated fair value. The current Scaled Net Operating Assets is 0.50. Himalayan Distillery's overall GF Score™ is 66/100. 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 Himalayan Distillery (XNEP:HDL), the current Scaled Net Operating Assets is 0.50 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 Himalayan Distillery (XNEP:HDL) Overvalued in 2026?

Based on GuruFocus' analysis, Himalayan Distillery stock appears to be undervalued. The current stock price of NPR1,145.00 is trading 31.8% below its estimated GF Value™ of NPR1,678.14. GuruFocus considers Himalayan Distillery to be Significantly Undervalued.

Key valuation signals for XNEP:HDL:

  • Scaled Net Operating Assets: 0.50
  • GF Value™: NPR1,678.14 vs. price of NPR1,145.00 (31.8% below fair value)
  • GF Score™: 66/100

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


Himalayan Distillery Business Description

Address Jawalakhel, P.O. Box: 23521, Lalitpur, NPL
Himalayan Distillery Ltd is engaged in the manufacturing and sale of liquor. The group also provides research to develop, manufacture, and market quality alcoholic beverages. Its brands are silver Oak, Himalayan Aaila, Blue Oak, Golden Oak, and Black Oak.
66GF Score

Get the complete analysis for XNEP:HDL

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

NPR1,145.00
Price
NPR1,678.14
GF Value