LCHIF (Leoch International Technology) Current Accrued Expense: $190 Mil (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.

LCHIF Leoch International Technology Ltd LCHIF
45 GF Score
Price $0.04
GF Value $0.05
! 6 Warning Signs
View Full Analysis

What is Leoch International Technology Current Accrued Expense?

Leoch International Technology LCHIF 45 Current Accrued Expense is $190 Mil as of Jun. 2026. GuruFocus rates LCHIF with a GF Score™ of 45/100 and a GF Value™ of $0.05. The stock has 6 warning signs investors should review.

Leoch International Technology's Current Accrued Expense for the quarter that ended in Jun. 2026 was $190 Mil.

Leoch International Technology's quarterly Current Accrued Expense declined from Jun. 2025 ($164 Mil) to Dec. 2025 ($17 Mil) but then increased from Dec. 2025 ($17 Mil) to Jun. 2026 ($190 Mil).

Leoch International Technology's annual Current Accrued Expense declined from Dec. 2023 ($17 Mil) to Dec. 2024 ($16 Mil) but then increased from Dec. 2024 ($16 Mil) to Dec. 2025 ($17 Mil).


Leoch International Technology Current Accrued Expense Related Terms


Leoch International Technology Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for Leoch International Technology's Current Accrued Expense 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.

Leoch International Technology Current Accrued Expense Chart

Leoch International Technology Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 25.48 12.40 17.03 16.13 16.95

Leoch International Technology Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Current Accrued Expense 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 160.90 16.13 163.96 16.95 190.11
LCHIF
45GF Score
Leoch International Technology Ltd LCHIF
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Leoch International Technology Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $190 Mil mean?
Leoch International Technology (LCHIF) has a Current Accrued Expense of $190 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Leoch International Technology and its competitors.
Is Leoch International Technology's Current Accrued Expense too high?
Leoch International Technology's current Current Accrued Expense is $190 Mil. Overall, Leoch International Technology has a GF Score™ of 45/100, reflecting its overall financial health beyond just this single metric.
How does Leoch International Technology's Current Accrued Expense compare to VRT and BE?
Leoch International Technology's Current Accrued Expense of $190 Mil can be compared against companies in the Industrial Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for an Industrial Products company?
A good Current Accrued Expense depends on the Industrial Products industry context. However, Current Accrued Expense 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 Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Leoch International Technology and its competitors. Leoch International Technology's current Current Accrued Expense is $190 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leoch International Technology stock overvalued right now?
Leoch International Technology (LCHIF) has a current Current Accrued Expense of $190 Mil. The stock's GF Value™ is $0.05, compared to a current price of $0.04 — trading 20% below its estimated fair value. The current Current Accrued Expense is $190 Mil. Leoch International Technology's overall GF Score™ is 45/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Leoch International Technology (LCHIF), the current Current Accrued Expense is $190 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 Leoch International Technology (LCHIF) Overvalued in 2026?

Based on GuruFocus' analysis, Leoch International Technology stock appears to be undervalued. The current stock price of $0.04 is trading 20% below its estimated GF Value™ of $0.05.

Key valuation signals for LCHIF:

  • Current Accrued Expense: $190 Mil
  • GF Value™: $0.05 vs. price of $0.04 (20% below fair value)
  • GF Score™: 45/100 with 6 warning signs

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


Leoch International Technology Business Description

Other Exchanges 00842:Hong Kong0LT:Germany
Address No.3 Hoi Shing Road, TML Tower, Unit C, 33rd Floor, Tsuen Wan, New Territories, HKG
Leoch International Technology Ltd is engaged in power solutions business and the recycled lead business. Its product portfolio under lead-acid batteries consists of reserve power batteries, SLI batteries, motive power batteries, and others. The lead-acid-based reserve power batteries generate a vast majority of revenue for the company. Geographically, the company offers its services to China, Europe, the Middle East and Africa, the Americas, and Asia-Pacific, out of which China is the key revenue driver.
45GF Score

Get the complete analysis for LCHIF

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

$0.04
Price
$0.05
GF Value