JMC Electronics Co (TPE:6552) Current Accrued Expense: NT$30 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.

TPE:6552 JMC Electronics Co Ltd TPE:6552
60 GF Score
Price NT$24.20
GF Value NT$24.18
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is JMC Electronics Co Current Accrued Expense?

JMC Electronics Co TPE:6552 +1.04% 60 Current Accrued Expense is NT$30 Mil as of Jun. 2026. GuruFocus rates TPE:6552 with a GF Score™ of 60/100 and a GF Value™ of NT$24.18 (Fairly Valued). The stock has 5 warning signs investors should review.

JMC Electronics Co's Current Accrued Expense for the quarter that ended in Jun. 2026 was NT$30 Mil.

JMC Electronics Co's quarterly Current Accrued Expense declined from Dec. 2025 (NT$40 Mil) to Mar. 2026 (NT$39 Mil) and declined from Mar. 2026 (NT$39 Mil) to Jun. 2026 (NT$30 Mil).

JMC Electronics Co's annual Current Accrued Expense increased from Dec. 2023 (NT$26 Mil) to Dec. 2024 (NT$45 Mil) but then declined from Dec. 2024 (NT$45 Mil) to Dec. 2025 (NT$40 Mil).


JMC Electronics Co Current Accrued Expense Related Terms


JMC Electronics Co Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for JMC Electronics Co'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.

JMC Electronics Co Current Accrued Expense Chart

JMC Electronics Co 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 67.35 50.35 26.42 44.55 40.09

JMC Electronics Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 38.84 42.53 40.09 38.74 30.22
TPE:6552
60GF Score
JMC Electronics Co Ltd TPE:6552
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JMC Electronics Co 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 NT$30 Mil mean?
JMC Electronics Co (TPE:6552) has a Current Accrued Expense of NT$30 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on JMC Electronics Co and its competitors.
Is JMC Electronics Co's Current Accrued Expense too high?
JMC Electronics Co's current Current Accrued Expense is NT$30 Mil. Overall, JMC Electronics Co has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JMC Electronics Co's Current Accrued Expense compare to NVDA and AVGO?
JMC Electronics Co's Current Accrued Expense of NT$30 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 Current Accrued Expense for a Semiconductors company?
A good Current Accrued Expense depends on the Semiconductors 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 JMC Electronics Co and its competitors. JMC Electronics Co's current Current Accrued Expense is NT$30 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JMC Electronics Co stock overvalued right now?
Based on GuruFocus' analysis, JMC Electronics Co (TPE:6552) is currently considered Fairly Valued. The stock's GF Value™ is NT$24.18, compared to a current price of NT$24.20 — trading 0.1% above its estimated fair value. The current Current Accrued Expense is NT$30 Mil. JMC Electronics Co's overall GF Score™ is 60/100 with 5 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 JMC Electronics Co (TPE:6552), the current Current Accrued Expense is NT$30 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 JMC Electronics Co (TPE:6552) Overvalued in 2026?

Based on GuruFocus' analysis, JMC Electronics Co stock appears to be overvalued. The current stock price of NT$24.20 is trading 0.1% above its estimated GF Value™ of NT$24.18. GuruFocus considers JMC Electronics Co to be Fairly Valued.

Key valuation signals for TPE:6552:

  • Current Accrued Expense: NT$30 Mil
  • GF Value™: NT$24.18 vs. price of NT$24.20 (0.1% above fair value)
  • GF Score™: 60/100 with 5 warning signs

No single metric tells the full story. See the TPE:6552 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JMC Electronics Co Business Description

Address No. 8, Xinkaifa Road, Nanzi District, Kaohsiung, TWN
JMC Electronics Co Ltd is a Taiwan-based company. It is engaged in the business of manufacturing, processing, and trading of Chip on Film. Its products are high-end tape-to-tape (Tape-COF) substrates for display driver ICs.
60GF Score

Get the complete analysis for TPE:6552

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

NT$24.20
Price
NT$24.18
GF Value