Chu Yu Hsiang Co (ROCO:2760) Other Current Assets: NT$24.8 Mil (As of Jun. 2026)

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ROCO:2760 Chu Yu Hsiang Co Ltd ROCO:2760
40 GF Score
Price NT$9.99
GF Value NT$52.27
Valuation Possible Value Trap
! 8 Warning Signs
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What is Chu Yu Hsiang Co Other Current Assets?

Chu Yu Hsiang Co ROCO:2760 40 Other Current Assets is NT$24.8 Mil as of Jun. 2026. GuruFocus rates ROCO:2760 with a GF Score™ of 40/100 and a GF Value™ of NT$52.27 (Possible Value Trap). The stock has 8 warning signs investors should review.

Chu Yu Hsiang Co's other current assets for the quarter that ended in Jun. 2026 was NT$24.8 Mil.

Chu Yu Hsiang Co's quarterly other current assets increased from Jun. 2025 (NT$13.5 Mil) to Dec. 2025 (NT$32.2 Mil) but then declined from Dec. 2025 (NT$32.2 Mil) to Jun. 2026 (NT$24.8Mil).

Chu Yu Hsiang Co's annual other current assets increased from Dec. 2023 (NT$6.5 Mil) to Dec. 2024 (NT$10.8 Mil) increased from Dec. 2024 (NT$10.8 Mil) to Dec. 2025 (NT$32.2 Mil).


Chu Yu Hsiang Co Other Current Assets Related Terms


Chu Yu Hsiang Co Other Current Assets Historical Data

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The historical data trend for Chu Yu Hsiang Co's Other Current Assets 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.

Chu Yu Hsiang Co Other Current Assets Chart

Chu Yu Hsiang Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial 5.30 2.78 6.48 10.77 32.19

Chu Yu Hsiang Co Semi-Annual Data
Dec19 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Other Current Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 8.26 10.77 13.50 32.19 24.78
ROCO:2760
40GF Score
Chu Yu Hsiang Co Ltd ROCO:2760
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Chu Yu Hsiang Co Other Current Assets Calculation

Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:


Cash
Trade Receivables
Inventory

The assets grouped under other current assets are most commonly:


Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)

Some companies can and do choose to report each of these items separately.

Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.

Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.

Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.

Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.

There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.

At most companies, other current assets are a small and unimportant part of the total balance sheet.

Frequently Asked Questions Learn more about Other Current Assets →
What does a Other Current Assets of NT$24.8 Mil mean?
Chu Yu Hsiang Co (ROCO:2760) has a Other Current Assets of NT$24.8 Mil as of Jun. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Chu Yu Hsiang Co.
Is Chu Yu Hsiang Co's Other Current Assets too high?
Chu Yu Hsiang Co's current Other Current Assets is NT$24.8 Mil. Overall, Chu Yu Hsiang Co has a GF Score™ of 40/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Chu Yu Hsiang Co's Other Current Assets compare to MCD and SBUX?
Chu Yu Hsiang Co's Other Current Assets of NT$24.8 Mil can be compared against companies in the Restaurants industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Other Current Assets for a Restaurants company?
A good Other Current Assets depends on the Restaurants industry context. However, Other Current Assets 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 Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Chu Yu Hsiang Co. Chu Yu Hsiang Co's current Other Current Assets is NT$24.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chu Yu Hsiang Co stock overvalued right now?
Based on GuruFocus' analysis, Chu Yu Hsiang Co (ROCO:2760) is currently considered Possible Value Trap. The stock's GF Value™ is NT$52.27, compared to a current price of NT$9.99 — trading 80.9% below its estimated fair value. The current Other Current Assets is NT$24.8 Mil. Chu Yu Hsiang Co's overall GF Score™ is 40/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For Chu Yu Hsiang Co (ROCO:2760), the current Other Current Assets is NT$24.8 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 Chu Yu Hsiang Co (ROCO:2760) Overvalued in 2026?

Based on GuruFocus' analysis, Chu Yu Hsiang Co stock appears to be undervalued. The current stock price of NT$9.99 is trading 80.9% below its estimated GF Value™ of NT$52.27. GuruFocus considers Chu Yu Hsiang Co to be Possible Value Trap.

Key valuation signals for ROCO:2760:

  • Other Current Assets: NT$24.8 Mil
  • GF Value™: NT$52.27 vs. price of NT$9.99 (80.9% below fair value)
  • GF Score™: 40/100 with 8 warning signs

No single metric tells the full story. See the ROCO:2760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chu Yu Hsiang Co Business Description

Address No. 88, Sec. 1, Huizhong Road, 21st Floor-2,, Xitun District, Taichung, TWN, 407555
Chu Yu Hsiang Co Ltd operates a chain of cafe under the Ding Tea brand and sales of related products. The company's product portfolio includes flavored milk, flavored tea, fresh tea, classical flavored tea, yogurt, coffee and chocolate creamy mixture, and creamy milk.
40GF Score

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

NT$9.99
Price
NT$52.27
GF Value