TSG Development Co (ROCO:3521) Other Current Assets: NT$6.43 Mil (As of Jun. 2026)

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:3521 TSG Development Co Ltd ROCO:3521
59 GF Score
Price NT$12.30
GF Value NT$10.82
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is TSG Development Co Other Current Assets?

TSG Development Co ROCO:3521 +0.41% 59 Other Current Assets is NT$6.43 Mil as of Jun. 2026. GuruFocus rates ROCO:3521 with a GF Score™ of 59/100 and a GF Value™ of NT$10.82 (Modestly Overvalued). The stock has 3 warning signs investors should review.

TSG Development Co's other current assets for the quarter that ended in Jun. 2026 was NT$6.43 Mil.

TSG Development Co's quarterly other current assets declined from Dec. 2025 (NT$129.89 Mil) to Mar. 2026 (NT$13.68 Mil) and declined from Mar. 2026 (NT$13.68 Mil) to Jun. 2026 (NT$6.43Mil).

TSG Development Co's annual other current assets increased from Dec. 2023 (NT$21.72 Mil) to Dec. 2024 (NT$103.78 Mil) increased from Dec. 2024 (NT$103.78 Mil) to Dec. 2025 (NT$129.89 Mil).


TSG Development Co Other Current Assets Related Terms


TSG Development Co Other Current Assets Historical Data

* Premium members only.

The historical data trend for TSG Development 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.

TSG Development Co Other Current Assets Chart

TSG Development 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 22.64 30.93 21.72 103.78 129.89

TSG Development Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 11.34 10.02 129.89 13.68 6.43
ROCO:3521
59GF Score
TSG Development Co Ltd ROCO:3521
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

TSG Development 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$6.43 Mil mean?
TSG Development Co (ROCO:3521) has a Other Current Assets of NT$6.43 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 TSG Development Co.
Is TSG Development Co's Other Current Assets too high?
TSG Development Co's current Other Current Assets is NT$6.43 Mil. Overall, TSG Development Co has a GF Score™ of 59/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does TSG Development Co's Other Current Assets compare to PWR and FIX?
TSG Development Co's Other Current Assets of NT$6.43 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 Other Current Assets for a Construction company?
A good Other Current Assets depends on the Construction 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 TSG Development Co. TSG Development Co's current Other Current Assets is NT$6.43 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TSG Development Co stock overvalued right now?
Based on GuruFocus' analysis, TSG Development Co (ROCO:3521) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$10.82, compared to a current price of NT$12.30 — trading 13.7% above its estimated fair value. The current Other Current Assets is NT$6.43 Mil. TSG Development Co's overall GF Score™ is 59/100 with 3 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 TSG Development Co (ROCO:3521), the current Other Current Assets is NT$6.43 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 TSG Development Co (ROCO:3521) Overvalued in 2026?

Based on GuruFocus' analysis, TSG Development Co stock appears to be overvalued. The current stock price of NT$12.30 is trading 13.7% above its estimated GF Value™ of NT$10.82. GuruFocus considers TSG Development Co to be Modestly Overvalued.

Key valuation signals for ROCO:3521:

  • Other Current Assets: NT$6.43 Mil
  • GF Value™: NT$10.82 vs. price of NT$12.30 (13.7% above fair value)
  • GF Score™: 59/100 with 3 warning signs

No single metric tells the full story. See the ROCO:3521 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


TSG Development Co Business Description

Address 25th Floor, No. 502, Jiuru 1st Road, Sanmin District, Kaohsiung City, Taipei, TWN, 235
TSG Development Co Ltd Formerly Datavan International Corp is engaged in the research and development, design, manufacture and sale of endpoint sales system software and hardware, import and export of computer information equipment and its peripheral equipment parts and accessories, and development and sale of residential and buildings for lease, investment in construction of public works and real estate trading. It operates in two reportable operating segments: Technology Business Division; and Construction Business Division, which earns majority of the revenue from real estate construction and related sales management services and other businesses. Geographically, its operations are spread across Asia, Europe, Americas and Other with majority of the revenue generating from Asia.
59GF Score

Get the complete analysis for ROCO:3521

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

NT$12.30
Price
NT$10.82
GF Value