Top High Image (ROCO:3284) LT-Debt-to-Total-Asset: 0.29 (As of Dec. 2025)

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Director of Data and Quant Analytics at GuruFocus
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ROCO:3284 Top High Image Corp ROCO:3284
59 GF Score
Price NT$25.95
GF Value NT$19.53
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Top High Image LT-Debt-to-Total-Asset?

Top High Image ROCO:3284 +0.58% 59 LT-Debt-to-Total-Asset is 0.29 as of Dec. 2025. GuruFocus rates ROCO:3284 with a GF Score™ of 59/100 and a GF Value™ of NT$19.53 (Significantly Overvalued). The stock has 8 warning signs investors should review.

LT Debt to Total Assets is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. It is calculated as a company's Long-Term Debt & Capital Lease Obligationdivide by its Total Assets. Top High Image's long-term debt to total assests ratio for the quarter that ended in Dec. 2025 was 0.29.

Top High Image's long-term debt to total assets ratio declined from Dec. 2024 (0.30) to Dec. 2025 (0.29). It may suggest that Top High Image is progressively becoming less dependent on debt to grow their business.

Top High Image  (ROCO:3284) LT-Debt-to-Total-Asset Explanation

LT Debt to Total Asset is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. A year-over-year decrease in this metric would suggest the company is progressively becoming less dependent on debt to grow their business.

Top High Image LT-Debt-to-Total-Asset Related Terms

Top High Image LT-Debt-to-Total-Asset Historical Data

* Premium members only.

The historical data trend for Top High Image's LT-Debt-to-Total-Asset 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.

Top High Image LT-Debt-to-Total-Asset Chart

Top High Image Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
LT-Debt-to-Total-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.26 0.24 0.21 0.30 0.29

Top High Image Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
LT-Debt-to-Total-Asset 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 0.30 0.31 0.31 0.33 0.29
ROCO:3284
59GF Score
Top High Image Corp ROCO:3284
LT-Debt-to-Total-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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Top High Image LT-Debt-to-Total-Asset Calculation

Top High Image's Long-Term Debt to Total Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (A: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (A: Dec. 2025 )/Total Assets (A: Dec. 2025 )
=903.671/3133.72
=0.29

Top High Image's Long-Term Debt to Total Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (Q: Dec. 2025 )=Long-Term Debt & Capital Lease Obligation (Q: Dec. 2025 )/Total Assets (Q: Dec. 2025 )
=903.671/3133.72
=0.29

* 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 LT-Debt-to-Total-Asset →
What does a LT-Debt-to-Total-Asset of 0.29 mean?
Top High Image (ROCO:3284) has a LT-Debt-to-Total-Asset of 0.29 as of Dec. 2025. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on Top High Image and its competitors.
Is Top High Image's LT-Debt-to-Total-Asset too high?
Top High Image's current LT-Debt-to-Total-Asset is 0.29. Overall, Top High Image has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top High Image's LT-Debt-to-Total-Asset compare to GEV and ETN?
Top High Image's LT-Debt-to-Total-Asset of 0.29 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 LT-Debt-to-Total-Asset for an Industrial Products company?
A good LT-Debt-to-Total-Asset depends on the Industrial Products industry context. However, LT-Debt-to-Total-Asset 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 LT-Debt-to-Total-Asset mean?
A high LT-Debt-to-Total-Asset can signal that a stock is expensive relative to its fundamentals. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on Top High Image and its competitors. Top High Image's current LT-Debt-to-Total-Asset is 0.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top High Image stock overvalued right now?
Based on GuruFocus' analysis, Top High Image (ROCO:3284) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.53, compared to a current price of NT$25.95 — trading 32.9% above its estimated fair value. The current LT-Debt-to-Total-Asset is 0.29. Top High Image's overall GF Score™ is 59/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is LT-Debt-to-Total-Asset calculated?
LT-Debt-to-Total-Asset is calculated from a company's financial statements. For Top High Image (ROCO:3284), the current LT-Debt-to-Total-Asset is 0.29 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 Top High Image (ROCO:3284) Overvalued in 2026?

Based on GuruFocus' analysis, Top High Image stock appears to be overvalued. The current stock price of NT$25.95 is trading 32.9% above its estimated GF Value™ of NT$19.53. GuruFocus considers Top High Image to be Significantly Overvalued.

Key valuation signals for ROCO:3284:

  • LT-Debt-to-Total-Asset: 0.29
  • GF Value™: NT$19.53 vs. price of NT$25.95 (32.9% above fair value)
  • GF Score™: 59/100 with 8 warning signs

No single metric tells the full story. See the ROCO:3284 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Top High Image Business Description

Address No. 20, Juguang 2nd Street, Dafa industrial park, Daliao District, Kaohsiung, TWN, 831
Top High Image Corp. is a company based in Kaohsiung, Taiwan, specializing in manufacturing and selling offset printing plates and printing consumables. It offers a wide range of printing plates, including process-free, thermal CTP, positive thermal CTP, and conventional plates used in various printing applications like brochures, newspapers, packaging, and labels. Besides printing plates, it also deals in trading and services, food manufacturing and wholesale, advertising, and real estate agency and leasing services. The main source of income for the company was through the sales of pre-sensitized plates and the land through a joint construction and sub-sales project as well as a real estate agency.
59GF Score

Get the complete analysis for ROCO:3284

LT-Debt-to-Total-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$25.95
Price
NT$19.53
GF Value