Givaudan (XSWX:GIVN) Scaled Net Operating Assets: 0.73 (As of Dec. 2025)


XSWX:GIVN Givaudan SA XSWX:GIVN
85 GF Score
Price CHF3,412.00
GF Value CHF3,736.29
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Givaudan Scaled Net Operating Assets?

Givaudan XSWX:GIVN +0.56% 85 Scaled Net Operating Assets is 0.73 as of Dec. 2025. GuruFocus rates XSWX:GIVN with a GF Score™ of 85/100 and a GF Value™ of CHF3,736.29 (Fairly Valued). 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.

Givaudan's operating assets for the quarter that ended in Dec. 2025 was CHF11,122 Mil. Givaudan's operating liabilities for the quarter that ended in Dec. 2025 was CHF2,880 Mil. Givaudan's Total Assets for the quarter that ended in Jun. 2025 was CHF11,277 Mil. Therefore, Givaudan's scaled net operating assets (SNOA) for the quarter that ended in Dec. 2025 was 0.73.


Givaudan Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Givaudan'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.

Givaudan Scaled Net Operating Assets Chart

Givaudan 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 0.78 0.77 0.72 0.77 0.68

Givaudan Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.72 0.81 0.70 0.71 0.73

XSWX:GIVN vs LIN, SHW, ECL: Scaled Net Operating Assets Comparison

For the Specialty Chemicals subindustry, Givaudan'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.


Givaudan Scaled Net Operating Assets vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Givaudan's Scaled Net Operating Assets distribution charts can be found below:

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


XSWX:GIVN
85GF Score
Givaudan SA XSWX:GIVN
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Givaudan 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.

Givaudan'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 )
=(11122-2880)/12099
=0.68

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=11864 - 742
=11122

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=7296 - 4185 - 231
=2880

Givaudan'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: Jun. 2025 )
=(11122-2880)/11277
=0.73

where

Operating Assets(Q: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=11864 - 742
=11122

Operating Liabilities(Q: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=7296 - 4185 - 231
=2880

* 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 0.73 mean?
Givaudan (XSWX:GIVN) has a Scaled Net Operating Assets of 0.73 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 Givaudan and its competitors.
Is Givaudan's Scaled Net Operating Assets too high?
Givaudan's current Scaled Net Operating Assets is 0.73. Overall, Givaudan has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Givaudan's Scaled Net Operating Assets compare to LIN and SHW?
Givaudan's Scaled Net Operating Assets of 0.73 can be compared against companies in the Chemicals 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 Chemicals company?
A good Scaled Net Operating Assets depends on the Chemicals 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 Givaudan and its competitors. Givaudan's current Scaled Net Operating Assets is 0.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Givaudan stock overvalued right now?
Based on GuruFocus' analysis, Givaudan (XSWX:GIVN) is currently considered Fairly Valued. The stock's GF Value™ is CHF3,736.29, compared to a current price of CHF3,412.00 — trading 8.7% below its estimated fair value. The current Scaled Net Operating Assets is 0.73. Givaudan's overall GF Score™ is 85/100 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 Givaudan (XSWX:GIVN), the current Scaled Net Operating Assets is 0.73 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 Givaudan (XSWX:GIVN) Overvalued in 2026?

Based on GuruFocus' analysis, Givaudan stock appears to be undervalued. The current stock price of CHF3,412.00 is trading 8.7% below its estimated GF Value™ of CHF3,736.29. GuruFocus considers Givaudan to be Fairly Valued.

Key valuation signals for XSWX:GIVN:

  • Scaled Net Operating Assets: 0.73
  • GF Value™: CHF3,736.29 vs. price of CHF3,412.00 (8.7% below fair value)
  • GF Score™: 85/100 with 1 warning sign

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


Givaudan Business Description

Address Chemin de la Parfumerie 5, Vernier, CHE, 1214
Spun off from Roche in 2000, Givaudan is one of the world's leading flavor and fragrance manufacturers, with a presence in more than 80 countries. It sources more than 11,000 different ingredients from over 100 countries. The company serves end consumer markets with fragrances for personal, home, and laundry care brands, including prestige perfumes. In flavors, customers are in beverages, savory, snacks, sweet goods, and dairy. Givaudan has more than 17,000 employees, and its perfumery team is the largest in the industry.
85GF Score

Get the complete analysis for XSWX:GIVN

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

CHF3,412.00
Price
CHF3,736.29
GF Value