Hey-Song (TPE:1234) Other Current Assets: NT$136 Mil (As of Mar. 2026)

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TPE:1234 Hey-Song Corp TPE:1234
66 GF Score
Price NT$33.80
GF Value NT$37.51
Valuation Modestly Undervalued
! 9 Warning Signs
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What is Hey-Song Other Current Assets?

Hey-Song TPE:1234 +0.45% 66 Other Current Assets is NT$136 Mil as of Mar. 2026. GuruFocus rates TPE:1234 with a GF Score™ of 66/100 and a GF Value™ of NT$37.51 (Modestly Undervalued). The stock has 9 warning signs investors should review.

Hey-Song's other current assets for the quarter that ended in Mar. 2026 was NT$136 Mil.

Hey-Song's quarterly other current assets declined from Sep. 2025 (NT$197 Mil) to Dec. 2025 (NT$108 Mil) but then increased from Dec. 2025 (NT$108 Mil) to Mar. 2026 (NT$136Mil).

Hey-Song's annual other current assets increased from Dec. 2023 (NT$68 Mil) to Dec. 2024 (NT$230 Mil) declined from Dec. 2024 (NT$230 Mil) to Dec. 2025 (NT$108 Mil).


Hey-Song Other Current Assets Related Terms


Hey-Song Other Current Assets Historical Data

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The historical data trend for Hey-Song'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.

Hey-Song Other Current Assets Chart

Hey-Song 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 60.67 118.24 68.14 230.36 107.82

Hey-Song Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 167.93 192.98 197.37 107.82 135.60
TPE:1234
66GF Score
Hey-Song Corp TPE:1234
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Hey-Song 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$136 Mil mean?
Hey-Song (TPE:1234) has a Other Current Assets of NT$136 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 Hey-Song.
Is Hey-Song's Other Current Assets too high?
Hey-Song's current Other Current Assets is NT$136 Mil. Overall, Hey-Song has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Hey-Song's Other Current Assets compare to KO and PEP?
Hey-Song's Other Current Assets of NT$136 Mil can be compared against companies in the Beverages - Non-Alcoholic 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 Beverages - Non-Alcoholic company?
A good Other Current Assets depends on the Beverages - Non-Alcoholic 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 Hey-Song. Hey-Song's current Other Current Assets is NT$136 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hey-Song stock overvalued right now?
Based on GuruFocus' analysis, Hey-Song (TPE:1234) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$37.51, compared to a current price of NT$33.80 — trading 9.9% below its estimated fair value. The current Other Current Assets is NT$136 Mil. Hey-Song's overall GF Score™ is 66/100 with 9 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 Hey-Song (TPE:1234), the current Other Current Assets is NT$136 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.

Is Hey-Song (TPE:1234) Overvalued in 2026?

Based on GuruFocus' analysis, Hey-Song stock appears to be undervalued. The current stock price of NT$33.80 is trading 9.9% below its estimated GF Value™ of NT$37.51. GuruFocus considers Hey-Song to be Modestly Undervalued.

Key valuation signals for TPE:1234:

  • Other Current Assets: NT$136 Mil
  • GF Value™: NT$37.51 vs. price of NT$33.80 (9.9% below fair value)
  • GF Score™: 66/100 with 9 warning signs

No single metric tells the full story. See the TPE:1234 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hey-Song Business Description

Address Section 4, Xinyi Road, 3rd Floor, No. 296, Da’an District, Taipei, TWN, 106
Hey-Song Corp is a Taiwanese company engaged in the production and sale of beverages bearing its brand, OEM production and distribution of beverages for other brands, and distribution and sale of domestic and imported liquors. It produces a diversified range of alcoholic and non-alcoholic beverages, including tea, coffee, brandy, wine, whisky, juice, Chinese liquor, and tonic drinks, among others, which are marketed through brands like Black Pine, C&C, Wayne, Kinmen Kaoliang, Hardys, Saint Remy, McLeod, etc. The company's reportable segments are the Beverages business unit-beverages, which generates maximum revenue, the Beverages business unit-liquors, and the Property lease department. Geographically, it generates maximum revenue from Taiwan, followed by China.
66GF Score

Get the complete analysis for TPE:1234

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

NT$33.80
Price
NT$37.51
GF Value