High Power Lighting (ROCO:6559) Other Current Assets: NT$2.27 Mil (As of Dec. 2025)

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ROCO:6559 High Power Lighting Corp ROCO:6559
50 GF Score
Price NT$17.85
GF Value NT$13.15
Valuation Significantly Overvalued
! 1 Warning Sign
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What is High Power Lighting Other Current Assets?

High Power Lighting ROCO:6559 +4.69% 50 Other Current Assets is NT$2.27 Mil as of Dec. 2025. GuruFocus rates ROCO:6559 with a GF Score™ of 50/100 and a GF Value™ of NT$13.15 (Significantly Overvalued). The stock has 1 warning sign investors should review.

High Power Lighting's other current assets for the quarter that ended in Dec. 2025 was NT$2.27 Mil.

High Power Lighting's quarterly other current assets increased from Dec. 2024 (NT$2.34 Mil) to Jun. 2025 (NT$5.59 Mil) but then declined from Jun. 2025 (NT$5.59 Mil) to Dec. 2025 (NT$2.27Mil).

High Power Lighting's annual other current assets increased from Dec. 2023 (NT$1.98 Mil) to Dec. 2024 (NT$2.34 Mil) declined from Dec. 2024 (NT$2.34 Mil) to Dec. 2025 (NT$2.27 Mil).


High Power Lighting Other Current Assets Related Terms


High Power Lighting Other Current Assets Historical Data

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The historical data trend for High Power Lighting'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.

High Power Lighting Other Current Assets Chart

High Power Lighting 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 0.88 1.31 1.98 2.34 2.27

High Power Lighting Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 1.98 2.04 2.34 5.59 2.27
ROCO:6559
50GF Score
High Power Lighting Corp ROCO:6559
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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High Power Lighting 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$2.27 Mil mean?
High Power Lighting (ROCO:6559) has a Other Current Assets of NT$2.27 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 High Power Lighting.
Is High Power Lighting's Other Current Assets too high?
High Power Lighting's current Other Current Assets is NT$2.27 Mil. Overall, High Power Lighting has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does High Power Lighting's Other Current Assets compare to VRT and BE?
High Power Lighting's Other Current Assets of NT$2.27 Mil 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 Other Current Assets for an Industrial Products company?
A good Other Current Assets depends on the Industrial Products 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 High Power Lighting. High Power Lighting's current Other Current Assets is NT$2.27 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is High Power Lighting stock overvalued right now?
Based on GuruFocus' analysis, High Power Lighting (ROCO:6559) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$13.15, compared to a current price of NT$17.85 — trading 35.7% above its estimated fair value. The current Other Current Assets is NT$2.27 Mil. High Power Lighting's overall GF Score™ is 50/100 with 1 warning sign 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 High Power Lighting (ROCO:6559), the current Other Current Assets is NT$2.27 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 High Power Lighting (ROCO:6559) Overvalued in 2026?

Based on GuruFocus' analysis, High Power Lighting stock appears to be overvalued. The current stock price of NT$17.85 is trading 35.7% above its estimated GF Value™ of NT$13.15. GuruFocus considers High Power Lighting to be Significantly Overvalued.

Key valuation signals for ROCO:6559:

  • Other Current Assets: NT$2.27 Mil
  • GF Value™: NT$13.15 vs. price of NT$17.85 (35.7% above fair value)
  • GF Score™: 50/100 with 1 warning sign

No single metric tells the full story. See the ROCO:6559 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


High Power Lighting Business Description

Address Number 173-8, Yongfeng Road, 2nd Floor, Tu Cheng District, New Taipei City, Taipei, TWN, 236
High Power Lighting Corp is involved in packaging, manufacturing, and designing of LED products. The company offers LED Lighting, Specialty UV, and IR Lighting & Plant-Growth Lighting.
50GF Score

Get the complete analysis for ROCO:6559

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

NT$17.85
Price
NT$13.15
GF Value