China Glaze Co (TPE:1809) Long-Term Capital Lease Obligation: NT$65 Mil (As of Dec. 2025)


TPE:1809 China Glaze Co Ltd TPE:1809
56 GF Score
Price NT$53.90
GF Value NT$18.66
Valuation Significantly Overvalued
! 3 Warning Signs
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What is China Glaze Co Long-Term Capital Lease Obligation?

China Glaze Co TPE:1809 -4.60% 56 Long-Term Capital Lease Obligation is NT$65 Mil as of Dec. 2025. GuruFocus rates TPE:1809 with a GF Score™ of 56/100 and a GF Value™ of NT$18.66 (Significantly Overvalued). The stock has 3 warning signs investors should review.

China Glaze Co's Long-Term Capital Lease Obligation for the quarter that ended in Dec. 2025 was NT$65 Mil.

China Glaze Co's quarterly Long-Term Capital Lease Obligation increased from Jun. 2025 (NT$62 Mil) to Sep. 2025 (NT$63 Mil) and increased from Sep. 2025 (NT$63 Mil) to Dec. 2025 (NT$65 Mil).

China Glaze Co's annual Long-Term Capital Lease Obligation declined from Dec. 2023 (NT$61 Mil) to Dec. 2024 (NT$59 Mil) but then increased from Dec. 2024 (NT$59 Mil) to Dec. 2025 (NT$65 Mil).

China Glaze Co  (TPE:1809) 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.

China Glaze Co Long-Term Capital Lease Obligation Related Terms

China Glaze Co Long-Term Capital Lease Obligation Historical Data

* Premium members only.

The historical data trend for China Glaze Co'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.

China Glaze Co Long-Term Capital Lease Obligation Chart

China Glaze Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Long-Term Capital Lease Obligation
Get a 7-Day Free Trial Premium Member Only Premium Member Only 63.38 64.74 60.83 59.27 65.41

China Glaze Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Long-Term Capital Lease Obligation 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 59.27 59.33 62.46 63.08 65.41
TPE:1809
56GF Score
China Glaze Co Ltd TPE:1809
Long-Term Capital Lease Obligation is just one metric. See GF Score™, valuation, warning signs, and more.
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What does a Long-Term Capital Lease Obligation of NT$65 Mil mean?
China Glaze Co (TPE:1809) has a Long-Term Capital Lease Obligation of NT$65 Mil as of Dec. 2025. Capital leases are leases where a finance company is typically the legal owner of the asset during the lease term. View historical data on China Glaze Co and its competitors.
Is China Glaze Co's Long-Term Capital Lease Obligation too high?
China Glaze Co's current Long-Term Capital Lease Obligation is NT$65 Mil. Overall, China Glaze Co has a GF Score™ of 56/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Glaze Co's Long-Term Capital Lease Obligation compare to TT and JCI?
China Glaze Co's Long-Term Capital Lease Obligation of NT$65 Mil can be compared against companies in the Construction industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Long-Term Capital Lease Obligation for a Construction company?
A good Long-Term Capital Lease Obligation depends on the Construction industry context. However, Long-Term Capital Lease Obligation 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 Long-Term Capital Lease Obligation mean?
A high Long-Term Capital Lease Obligation can signal that a stock is expensive relative to its fundamentals. Capital leases are leases where a finance company is typically the legal owner of the asset during the lease term. View historical data on China Glaze Co and its competitors. China Glaze Co's current Long-Term Capital Lease Obligation is NT$65 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Glaze Co stock overvalued right now?
Based on GuruFocus' analysis, China Glaze Co (TPE:1809) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$18.66, compared to a current price of NT$53.90 — trading 188.9% above its estimated fair value. The current Long-Term Capital Lease Obligation is NT$65 Mil. China Glaze Co's overall GF Score™ is 56/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Long-Term Capital Lease Obligation calculated?
Long-Term Capital Lease Obligation is calculated from a company's financial statements. For China Glaze Co (TPE:1809), the current Long-Term Capital Lease Obligation is NT$65 Mil as of Dec. 2025. 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 China Glaze Co (TPE:1809) Overvalued in 2026?

Based on GuruFocus' analysis, China Glaze Co stock appears to be overvalued. The current stock price of NT$53.90 is trading 188.9% above its estimated GF Value™ of NT$18.66. GuruFocus considers China Glaze Co to be Significantly Overvalued.

Key valuation signals for TPE:1809:

  • Long-Term Capital Lease Obligation: NT$65 Mil
  • GF Value™: NT$18.66 vs. price of NT$53.90 (188.9% above fair value)
  • GF Score™: 56/100 with 3 warning signs

No single metric tells the full story. See the TPE:1809 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

China Glaze Co Business Description

Address No. 136, Chung Hsing Road, Section 4, Zhudong Township, Hsinchu, TWN, 31061
China Glaze Co Ltd is engaged in mainly manufacturing and sales of various frit, glaze, pigments, ceramics, crystallized glass, phosphor powder for photoelectric use, and digital textile ink.
56GF Score

Get the complete analysis for TPE:1809

Long-Term Capital Lease Obligation is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$53.90
Price
NT$18.66
GF Value