International Games System Co (ROCO:3293) Other Current Assets: NT$239 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:3293 International Games System Co Ltd ROCO:3293
96 GF Score
Price NT$713.00
GF Value NT$849.86
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is International Games System Co Other Current Assets?

International Games System Co ROCO:3293 -0.70% 96 Other Current Assets is NT$239 Mil as of Dec. 2025. GuruFocus rates ROCO:3293 with a GF Score™ of 96/100 and a GF Value™ of NT$849.86 (Modestly Undervalued). The stock has 2 warning signs investors should review.

International Games System Co's other current assets for the quarter that ended in Dec. 2025 was NT$239 Mil.

International Games System Co's quarterly other current assets declined from Jun. 2025 (NT$250 Mil) to Sep. 2025 (NT$218 Mil) but then increased from Sep. 2025 (NT$218 Mil) to Dec. 2025 (NT$239Mil).

International Games System Co's annual other current assets increased from Dec. 2023 (NT$185 Mil) to Dec. 2024 (NT$283 Mil) declined from Dec. 2024 (NT$283 Mil) to Dec. 2025 (NT$239 Mil).


International Games System Co Other Current Assets Related Terms


International Games System Co Other Current Assets Historical Data

* Premium members only.

The historical data trend for International Games System 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.

International Games System Co Other Current Assets Chart

International Games System 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 117.90 133.76 184.93 282.80 238.60

International Games System 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 282.80 223.30 250.47 218.06 238.60
ROCO:3293
96GF Score
International Games System Co Ltd ROCO:3293
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

International Games System 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$239 Mil mean?
International Games System Co (ROCO:3293) has a Other Current Assets of NT$239 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 International Games System Co.
Is International Games System Co's Other Current Assets too high?
International Games System Co's current Other Current Assets is NT$239 Mil. Overall, International Games System Co has a GF Score™ of 96/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does International Games System Co's Other Current Assets compare to NTES and EA?
International Games System Co's Other Current Assets of NT$239 Mil can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Other Current Assets depends on the Interactive Media 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 International Games System Co. International Games System Co's current Other Current Assets is NT$239 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is International Games System Co stock overvalued right now?
Based on GuruFocus' analysis, International Games System Co (ROCO:3293) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$849.86, compared to a current price of NT$713.00 — trading 16.1% below its estimated fair value. The current Other Current Assets is NT$239 Mil. International Games System Co's overall GF Score™ is 96/100 with 2 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 International Games System Co (ROCO:3293), the current Other Current Assets is NT$239 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 International Games System Co (ROCO:3293) Overvalued in 2026?

Based on GuruFocus' analysis, International Games System Co stock appears to be undervalued. The current stock price of NT$713.00 is trading 16.1% below its estimated GF Value™ of NT$849.86. GuruFocus considers International Games System Co to be Modestly Undervalued.

Key valuation signals for ROCO:3293:

  • Other Current Assets: NT$239 Mil
  • GF Value™: NT$849.86 vs. price of NT$713.00 (16.1% below fair value)
  • GF Score™: 96/100 with 2 warning signs

No single metric tells the full story. See the ROCO:3293 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


International Games System Co Business Description

Address No. 130, Wugong Road, Wugu District, New Taipei, TWN, 24886
International Games System Co Ltd plans, designs, researches, develops, manufactures, markets, and services commercial electronic arcade games, related software and hardware products, online games and mobile games. It offers arcade game, online game, mobile game, simulator machine games and online games. All the business activity is operated through Taiwan. There are two segments namely: Arcade game division, which derives maximum revenue and Online game division.
96GF Score

Get the complete analysis for ROCO:3293

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

NT$713.00
Price
NT$849.86
GF Value