Grade Upon Technology (ROCO:6739) Long-Term Capital Lease Obligation : NT$1.0 Mil (As of Dec. 2023)

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What is Grade Upon Technology Long-Term Capital Lease Obligation?

Grade Upon Technology's Long-Term Capital Lease Obligation for the quarter that ended in Dec. 2023 was NT$1.0 Mil.

Grade Upon Technology's quarterly Long-Term Capital Lease Obligation declined from Dec. 2022 (NT$1.9 Mil) to Jun. 2023 (NT$1.4 Mil) and declined from Jun. 2023 (NT$1.4 Mil) to Dec. 2023 (NT$1.0 Mil).

Grade Upon Technology's annual Long-Term Capital Lease Obligation declined from Dec. 2021 (NT$2.6 Mil) to Dec. 2022 (NT$1.9 Mil) and declined from Dec. 2022 (NT$1.9 Mil) to Dec. 2023 (NT$1.0 Mil).

Grade Upon Technology Long-Term Capital Lease Obligation Historical Data

The historical data trend for Grade Upon Technology's Long-Term Capital Lease Obligation 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.

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Grade Upon Technology Long-Term Capital Lease Obligation Chart

Grade Upon Technology Annual Data

Trend

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Long-Term Capital Lease Obligation

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3.25

0.99

2.56

1.94

1.04

Grade Upon Technology Semi-Annual Data
	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23
Long-Term Capital Lease Obligation	Get a 7-Day Free Trial							2.56	2.08	1.94	1.43	1.04

Grade Upon Technology (ROCO:6739) Long-Term Capital Lease Obligation Explanation

Long-Term Capital Lease Obligation are the amount due for long-term asset lease agreements that are nearly equivalent to asset purchases. Capital lease obligations are installment payments that constitute a payment of principal plus interest for the capital lease. The Short-Term Capital Lease Obligation is the portion of a Long-Term Capital Lease Obligation that is due over the next year.

Under US Generally Accepted Accounting Principles (GAAP), a capital lease is essentially equivalent to a purchase by the lessee if it meets the following criteria:

1. Ownership of the asset is transferred to the lessee at the end of the lease term;
2. The lease contains a bargain purchase option to buy the equipment at less than fair market value;
3. The lease term equals or exceeds 75% of the asset's estimated useful life;
4. The present value of the lease payments equals or exceeds 90% of the total original cost of the equipment.

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Grade Upon Technology (ROCO:6739) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Technology » Semiconductors » Grade Upon Technology Corp (ROCO:6739) » Definitions » Long-Term Capital Lease Obligation

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Address

No.1, Baotai 6th Road, Hsinchu County, Zhubei, TWN, 30244

Website

https://www.gutc.com.tw

Grade Upon Technology Corp is specializing in R&D and design for industrial process equipment and monitoring equipment as the core technology of its IC Design. Its products include IoT fast platform, LG16 / LG216 Liquid flow sensor / Flowmeter, SLQ-HC60 flow meter, ASL-1600 Liquid Flow Meter, MSD online system among others.

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