Grand Process Technology (ROCO:3131) DeferredTaxAndRevenue: NT$0 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:3131 Grand Process Technology Corp ROCO:3131
86 GF Score
Price NT$2,370.00
GF Value NT$2,144.36
Valuation Modestly Overvalued
! 1 Warning Sign
View Full Analysis

What is Grand Process Technology DeferredTaxAndRevenue?

Grand Process Technology ROCO:3131 +9.98% 86 DeferredTaxAndRevenue is NT$0 Mil as of Mar. 2026. GuruFocus rates ROCO:3131 with a GF Score™ of 86/100 and a GF Value™ of NT$2,144.36 (Modestly Overvalued). The stock has 1 warning sign investors should review.

Deferred Tax And Revenue represents the current portion of obligations, which is a liability that usually would have been paid but is now pas due.

Grand Process Technology's current deferred tax and revenue for the quarter that ended in Mar. 2026 was NT$0 Mil.

Grand Process Technology DeferredTaxAndRevenue Related Terms


Grand Process Technology DeferredTaxAndRevenue Historical Data

* Premium members only.

The historical data trend for Grand Process Technology's DeferredTaxAndRevenue 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.

Grand Process Technology DeferredTaxAndRevenue Chart

Grand Process Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
DeferredTaxAndRevenue
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Grand Process Technology Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
DeferredTaxAndRevenue 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 0.00 0.00 0.00 0.00 0.00
ROCO:3131
86GF Score
Grand Process Technology Corp ROCO:3131
DeferredTaxAndRevenue is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis
Frequently Asked Questions Learn more about DeferredTaxAndRevenue →
What does a DeferredTaxAndRevenue of NT$0 Mil mean?
Grand Process Technology (ROCO:3131) has a DeferredTaxAndRevenue of NT$0 Mil as of Mar. 2026. Deferred tax and revenue represents the current portion of taxes and unearned revenue that are now past due. View historical data on Grand Process Technology.
Is Grand Process Technology's DeferredTaxAndRevenue too high?
Grand Process Technology's current DeferredTaxAndRevenue is NT$0 Mil. Overall, Grand Process Technology has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grand Process Technology's DeferredTaxAndRevenue compare to AMAT and LRCX?
Grand Process Technology's DeferredTaxAndRevenue of NT$0 Mil can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good DeferredTaxAndRevenue for a Semiconductors company?
A good DeferredTaxAndRevenue depends on the Semiconductors industry context. However, DeferredTaxAndRevenue 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 DeferredTaxAndRevenue mean?
A high DeferredTaxAndRevenue can signal that a stock is expensive relative to its fundamentals. Deferred tax and revenue represents the current portion of taxes and unearned revenue that are now past due. View historical data on Grand Process Technology. Grand Process Technology's current DeferredTaxAndRevenue is NT$0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grand Process Technology stock overvalued right now?
Based on GuruFocus' analysis, Grand Process Technology (ROCO:3131) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$2,144.36, compared to a current price of NT$2,370.00 — trading 10.5% above its estimated fair value. The current DeferredTaxAndRevenue is NT$0 Mil. Grand Process Technology's overall GF Score™ is 86/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is DeferredTaxAndRevenue calculated?
DeferredTaxAndRevenue is calculated from a company's financial statements. For Grand Process Technology (ROCO:3131), the current DeferredTaxAndRevenue is NT$0 Mil 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 Grand Process Technology (ROCO:3131) Overvalued in 2026?

Based on GuruFocus' analysis, Grand Process Technology stock appears to be overvalued. The current stock price of NT$2,370.00 is trading 10.5% above its estimated GF Value™ of NT$2,144.36. GuruFocus considers Grand Process Technology to be Modestly Overvalued.

Key valuation signals for ROCO:3131:

  • DeferredTaxAndRevenue: NT$0 Mil
  • GF Value™: NT$2,144.36 vs. price of NT$2,370.00 (10.5% above fair value)
  • GF Score™: 86/100 with 1 warning sign

No single metric tells the full story. See the ROCO:3131 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grand Process Technology Business Description

Address No.89, Sec. 6, Zhonghua Road, Xiangshan District, Hsinchu, TWN, 300104
Grand Process Technology Corp operates in semiconductor wet processing equipment industry. The company provides wet process system integration for wafer level package such as wet station, glass slimming machine, flux clean, scrubber, single wafer processors, mask cleaner and others. It also manufactures electrical components and installs semiconductor relative machines.
86GF Score

Get the complete analysis for ROCO:3131

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

NT$2,370.00
Price
NT$2,144.36
GF Value