Kiang Huat Sea Gull Trading Frozen Food PCL (BKK:CHOTI-R) Deferred Tax: ฿-18 Mil (TTM As of Jun. 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.

BKK:CHOTI-R Kiang Huat Sea Gull Trading Frozen Food PCL BKK:CHOTI-R
48 GF Score
Price ฿60.50
GF Value ฿51.33
! 8 Warning Signs
View Full Analysis

What is Kiang Huat Sea Gull Trading Frozen Food PCL Deferred Tax?

Kiang Huat Sea Gull Trading Frozen Food PCL BKK:CHOTI-R 48 Deferred Tax is ฿-18 Mil as of Jun. 2026. GuruFocus rates BKK:CHOTI-R with a GF Score™ of 48/100 and a GF Value™ of ฿51.33. The stock has 8 warning signs investors should review.

Change In Deferred Tax represents future tax liability or asset, resulting from temporary differences between book (accounting) value of assets and liabilities, and their tax value. This arises due to differences between financial accounting for shareholders and tax accounting.

Kiang Huat Sea Gull Trading Frozen Food PCL's change in deferred tax for the three months ended in Jun. 2026 was ฿37 Mil. Its change in deferred tax for the trailing twelve months (TTM) ended in Jun. 2026 was ฿-18 Mil.


Kiang Huat Sea Gull Trading Frozen Food PCL Deferred Tax Related Terms


Kiang Huat Sea Gull Trading Frozen Food PCL Deferred Tax Historical Data

* Premium members only.

The historical data trend for Kiang Huat Sea Gull Trading Frozen Food PCL's Deferred Tax 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.

Kiang Huat Sea Gull Trading Frozen Food PCL Deferred Tax Chart

Kiang Huat Sea Gull Trading Frozen Food PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Deferred Tax
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.06 -3.71 5.58 -6.64 -53.36

Kiang Huat Sea Gull Trading Frozen Food PCL Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Deferred Tax 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 -1.26 -1.75 -58.03 3.82 37.48
BKK:CHOTI-R
48GF Score
Kiang Huat Sea Gull Trading Frozen Food PCL BKK:CHOTI-R
Deferred Tax is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kiang Huat Sea Gull Trading Frozen Food PCL Deferred Tax Calculation

Change In Deferred Tax represents future tax liability or asset, resulting from temporary differences between book (accounting) value of assets and liabilities, and their tax value. This arises due to differences between financial accounting for shareholders and tax accounting.

Deferred Tax for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ฿-18 Mil.


* 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.

Frequently Asked Questions Learn more about Deferred Tax →
What does a Deferred Tax of ฿-18 Mil mean?
Kiang Huat Sea Gull Trading Frozen Food PCL (BKK:CHOTI-R) has a Deferred Tax of ฿-18 Mil as of Jun. 2026. Change in Defered Tax is amount of deferred tax assets or liabilities due to temporary differences in financial and tax accounting. View historical data for Kiang Huat Sea Gull Trading Frozen Food PCL.
Is Kiang Huat Sea Gull Trading Frozen Food PCL's Deferred Tax too high?
Kiang Huat Sea Gull Trading Frozen Food PCL's current Deferred Tax is ฿-18 Mil. Overall, Kiang Huat Sea Gull Trading Frozen Food PCL has a GF Score™ of 48/100, reflecting its overall financial health beyond just this single metric.
How does Kiang Huat Sea Gull Trading Frozen Food PCL's Deferred Tax compare to KHC and GIS?
Kiang Huat Sea Gull Trading Frozen Food PCL's Deferred Tax of ฿-18 Mil can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Deferred Tax for a Consumer Packaged Goods company?
A good Deferred Tax depends on the Consumer Packaged Goods industry context. However, Deferred Tax 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 Deferred Tax mean?
A high Deferred Tax can signal that a stock is expensive relative to its fundamentals. Change in Defered Tax is amount of deferred tax assets or liabilities due to temporary differences in financial and tax accounting. View historical data for Kiang Huat Sea Gull Trading Frozen Food PCL. Kiang Huat Sea Gull Trading Frozen Food PCL's current Deferred Tax is ฿-18 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kiang Huat Sea Gull Trading Frozen Food PCL stock overvalued right now?
Kiang Huat Sea Gull Trading Frozen Food PCL (BKK:CHOTI-R) has a current Deferred Tax of ฿-18 Mil. The stock's GF Value™ is ฿51.33, compared to a current price of ฿60.50 — trading 17.9% above its estimated fair value. The current Deferred Tax is ฿-18 Mil. Kiang Huat Sea Gull Trading Frozen Food PCL's overall GF Score™ is 48/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Deferred Tax calculated?
Deferred Tax is calculated from a company's financial statements. For Kiang Huat Sea Gull Trading Frozen Food PCL (BKK:CHOTI-R), the current Deferred Tax is ฿-18 Mil as of Jun. 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 Kiang Huat Sea Gull Trading Frozen Food PCL (BKK:CHOTI-R) Overvalued in 2026?

Based on GuruFocus' analysis, Kiang Huat Sea Gull Trading Frozen Food PCL stock appears to be overvalued. The current stock price of ฿60.50 is trading 17.9% above its estimated GF Value™ of ฿51.33.

Key valuation signals for BKK:CHOTI-R:

  • Deferred Tax: ฿-18 Mil
  • GF Value™: ฿51.33 vs. price of ฿60.50 (17.9% above fair value)
  • GF Score™: 48/100 with 8 warning signs

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


Kiang Huat Sea Gull Trading Frozen Food PCL Business Description

Other Exchanges CHOTI:Thailand
Address 4/2 Moo 3, Asia Highway No. 43, Tambol Namom, Amphur Namom, Songkhla, THA, 90310
Kiang Huat Sea Gull Trading Frozen Food PCL is engaged in the frozen seafood manufacturing business. The production processes include beheading, peeling, sizing, weighing, arranging, cooking, value-added processing, and freezing and packing. It produces a wide variety of block, vacuum-packed items such as Raw and cooked head-on, Headless and peeled shrimps, Extended shrimps (nobashi), Cooked tail-on butterfly shrimps (sushi), Breaded shrimps (panko), Easily peeled shrimps, Slipper lobster tail, and Meat. The company operates in Europe, Thailand, Australia, and Asia, with the maximum of revenue from Asia.
48GF Score

Get the complete analysis for BKK:CHOTI-R

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

฿60.50
Price
฿51.33
GF Value