Jhu Jian Catering Co (ROCO:7723) Other Current Assets: NT$31 Mil (As of Mar. 2026)

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ROCO:7723 Jhu Jian Catering Co Ltd ROCO:7723
8 GF Score
Price NT$18.60
! 5 Warning Signs
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What is Jhu Jian Catering Co Other Current Assets?

Jhu Jian Catering Co ROCO:7723 +0.81% 8 Other Current Assets is NT$31 Mil as of Mar. 2026. GuruFocus rates ROCO:7723 with a GF Score™ of 8/100. The stock has 5 warning signs investors should review.

Jhu Jian Catering Co's other current assets for the quarter that ended in Mar. 2026 was NT$31 Mil.

Jhu Jian Catering Co's quarterly other current assets declined from Sep. 2025 (NT$42 Mil) to Dec. 2025 (NT$35 Mil) and declined from Dec. 2025 (NT$35 Mil) to Mar. 2026 (NT$31Mil).

Jhu Jian Catering Co's annual other current assets increased from Dec. 2023 (NT$23 Mil) to Dec. 2024 (NT$36 Mil) declined from Dec. 2024 (NT$36 Mil) to Dec. 2025 (NT$35 Mil).


Jhu Jian Catering Co Other Current Assets Related Terms


Jhu Jian Catering Co Other Current Assets Historical Data

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The historical data trend for Jhu Jian Catering 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.

Jhu Jian Catering Co Other Current Assets Chart

Jhu Jian Catering Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
31.22 26.60 23.19 35.56 35.08

Jhu Jian Catering Co Quarterly Data
Dec21 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 47.01 36.24 41.65 35.08 31.16
ROCO:7723
8GF Score
Jhu Jian Catering Co Ltd ROCO:7723
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Jhu Jian Catering 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$31 Mil mean?
Jhu Jian Catering Co (ROCO:7723) has a Other Current Assets of NT$31 Mil as of Mar. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Jhu Jian Catering Co.
Is Jhu Jian Catering Co's Other Current Assets too high?
Jhu Jian Catering Co's current Other Current Assets is NT$31 Mil. Overall, Jhu Jian Catering Co has a GF Score™ of 8/100, reflecting its overall financial health beyond just this single metric.
How does Jhu Jian Catering Co's Other Current Assets compare to MCD and SBUX?
Jhu Jian Catering Co's Other Current Assets of NT$31 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 Jhu Jian Catering Co. Jhu Jian Catering Co's current Other Current Assets is NT$31 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jhu Jian Catering Co stock overvalued right now?
Jhu Jian Catering Co (ROCO:7723) has a current Other Current Assets of NT$31 Mil. The current Other Current Assets is NT$31 Mil. Jhu Jian Catering Co's overall GF Score™ is 8/100 with 5 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 Jhu Jian Catering Co (ROCO:7723), the current Other Current Assets is NT$31 Mil as of Mar. 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.

Jhu Jian Catering Co Business Description

Address 4th Floor, No. 455, Chongde 9th Road, Beitun District, Taichung, TWN
Jhu Jian Catering Co Ltd is a company that is a chain catering brand with seafood suppliers, integrating production and sales with Xinfeng Xianhui Aquatic Products to provide a fresh and high-quality seafood supply chain. they choose high-quality and complete food suppliers to provide a variety of selected ingredients that meet food safety standards, Where they combine the concept of "extracting the essence of various ingredients from hundreds of flavors to integrate the characteristics of the ingredients into soups and dishes.
8GF 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$18.60
Price