Yao Sheng Electronics Co (ROCO:3207) Other Current Assets: NT$98 Mil (As of Dec. 2025)

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ROCO:3207 Yao Sheng Electronics Co Ltd ROCO:3207
57 GF Score
Price NT$38.35
GF Value NT$95.59
Valuation Possible Value Trap
! 8 Warning Signs
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What is Yao Sheng Electronics Co Other Current Assets?

Yao Sheng Electronics Co ROCO:3207 -3.64% 57 Other Current Assets is NT$98 Mil as of Dec. 2025. GuruFocus rates ROCO:3207 with a GF Score™ of 57/100 and a GF Value™ of NT$95.59 (Possible Value Trap). The stock has 8 warning signs investors should review.

Yao Sheng Electronics Co's other current assets for the quarter that ended in Dec. 2025 was NT$98 Mil.

Yao Sheng Electronics Co's quarterly other current assets declined from Jun. 2025 (NT$128 Mil) to Sep. 2025 (NT$83 Mil) but then increased from Sep. 2025 (NT$83 Mil) to Dec. 2025 (NT$98Mil).

Yao Sheng Electronics Co's annual other current assets increased from Dec. 2023 (NT$51 Mil) to Dec. 2024 (NT$159 Mil) declined from Dec. 2024 (NT$159 Mil) to Dec. 2025 (NT$98 Mil).


Yao Sheng Electronics Co Other Current Assets Related Terms


Yao Sheng Electronics Co Other Current Assets Historical Data

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The historical data trend for Yao Sheng Electronics 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.

Yao Sheng Electronics Co Other Current Assets Chart

Yao Sheng Electronics Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 27.71 27.21 50.63 159.41 97.93

Yao Sheng Electronics Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Other Current Assets 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 159.41 167.25 128.49 83.06 97.93
ROCO:3207
57GF Score
Yao Sheng Electronics Co Ltd ROCO:3207
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Yao Sheng Electronics 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$98 Mil mean?
Yao Sheng Electronics Co (ROCO:3207) has a Other Current Assets of NT$98 Mil as of Dec. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Yao Sheng Electronics Co.
Is Yao Sheng Electronics Co's Other Current Assets too high?
Yao Sheng Electronics Co's current Other Current Assets is NT$98 Mil. Overall, Yao Sheng Electronics Co has a GF Score™ of 57/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Yao Sheng Electronics Co's Other Current Assets compare to APH and GLW?
Yao Sheng Electronics Co's Other Current Assets of NT$98 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Other Current Assets depends on the Hardware 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 Yao Sheng Electronics Co. Yao Sheng Electronics Co's current Other Current Assets is NT$98 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yao Sheng Electronics Co stock overvalued right now?
Based on GuruFocus' analysis, Yao Sheng Electronics Co (ROCO:3207) is currently considered Possible Value Trap. The stock's GF Value™ is NT$95.59, compared to a current price of NT$38.35 — trading 59.9% below its estimated fair value. The current Other Current Assets is NT$98 Mil. Yao Sheng Electronics Co's overall GF Score™ is 57/100 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 Yao Sheng Electronics Co (ROCO:3207), the current Other Current Assets is NT$98 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 Yao Sheng Electronics Co (ROCO:3207) Overvalued in 2026?

Based on GuruFocus' analysis, Yao Sheng Electronics Co stock appears to be undervalued. The current stock price of NT$38.35 is trading 59.9% below its estimated GF Value™ of NT$95.59. GuruFocus considers Yao Sheng Electronics Co to be Possible Value Trap.

Key valuation signals for ROCO:3207:

  • Other Current Assets: NT$98 Mil
  • GF Value™: NT$95.59 vs. price of NT$38.35 (59.9% below fair value)
  • GF Score™: 57/100 with 8 warning signs

No single metric tells the full story. See the ROCO:3207 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yao Sheng Electronics Co Business Description

Address Daying Road, No.309-28, Daxi District, Taoyuan, TWN, 335
Yao Sheng Electronics Co Ltd engages in the manufacturing, processing and trading of all kinds of transformers and coils. The company has three reportable segments: the Electronic Component Segment, the Medical Device Segment and other segments. The Electronic Component Segment that derives maximum revenue, engages in the business related to transformers and coils. The Medical Device Segment engages in the production and sales of medical devices, while other segments engage in investment and the production and sale of solder materials. It geographically operates in Taiwan, China, Canada, Korea, Vietnam, Japan and Others.
57GF Score

Get the complete analysis for ROCO:3207

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

NT$38.35
Price
NT$95.59
GF Value