Grand Pacific Petrochemical (TPE:1312) Other Current Assets: NT$3,293 Mil (As of Dec. 2025)

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TPE:1312 Grand Pacific Petrochemical Corp TPE:1312
59 GF Score
Price NT$12.25
GF Value NT$16.75
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Grand Pacific Petrochemical Other Current Assets?

Grand Pacific Petrochemical TPE:1312 -7.20% 59 Other Current Assets is NT$3,293 Mil as of Dec. 2025. GuruFocus rates TPE:1312 with a GF Score™ of 59/100 and a GF Value™ of NT$16.75 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Grand Pacific Petrochemical's other current assets for the quarter that ended in Dec. 2025 was NT$3,293 Mil.

Grand Pacific Petrochemical's quarterly other current assets declined from Jun. 2025 (NT$3,503 Mil) to Sep. 2025 (NT$2,339 Mil) but then increased from Sep. 2025 (NT$2,339 Mil) to Dec. 2025 (NT$3,293Mil).

Grand Pacific Petrochemical's annual other current assets increased from Dec. 2023 (NT$2,560 Mil) to Dec. 2024 (NT$3,618 Mil) declined from Dec. 2024 (NT$3,618 Mil) to Dec. 2025 (NT$3,293 Mil).


Grand Pacific Petrochemical Other Current Assets Related Terms


Grand Pacific Petrochemical Other Current Assets Historical Data

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The historical data trend for Grand Pacific Petrochemical'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.

Grand Pacific Petrochemical Other Current Assets Chart

Grand Pacific Petrochemical 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 559.33 2,101.27 2,560.20 3,617.95 3,293.19

Grand Pacific Petrochemical 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 3,617.95 4,309.82 3,503.01 2,339.28 3,293.19
TPE:1312
59GF Score
Grand Pacific Petrochemical Corp TPE:1312
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Grand Pacific Petrochemical 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$3,293 Mil mean?
Grand Pacific Petrochemical (TPE:1312) has a Other Current Assets of NT$3,293 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 Grand Pacific Petrochemical.
Is Grand Pacific Petrochemical's Other Current Assets too high?
Grand Pacific Petrochemical's current Other Current Assets is NT$3,293 Mil. Overall, Grand Pacific Petrochemical has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Grand Pacific Petrochemical's Other Current Assets compare to DOW?
Grand Pacific Petrochemical's Other Current Assets of NT$3,293 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Other Current Assets depends on the Chemicals 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 Grand Pacific Petrochemical. Grand Pacific Petrochemical's current Other Current Assets is NT$3,293 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grand Pacific Petrochemical stock overvalued right now?
Based on GuruFocus' analysis, Grand Pacific Petrochemical (TPE:1312) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.75, compared to a current price of NT$12.25 — trading 26.9% below its estimated fair value. The current Other Current Assets is NT$3,293 Mil. Grand Pacific Petrochemical's overall GF Score™ is 59/100 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 Grand Pacific Petrochemical (TPE:1312), the current Other Current Assets is NT$3,293 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 Grand Pacific Petrochemical (TPE:1312) Overvalued in 2026?

Based on GuruFocus' analysis, Grand Pacific Petrochemical stock appears to be undervalued. The current stock price of NT$12.25 is trading 26.9% below its estimated GF Value™ of NT$16.75. GuruFocus considers Grand Pacific Petrochemical to be Modestly Undervalued.

Key valuation signals for TPE:1312:

  • Other Current Assets: NT$3,293 Mil
  • GF Value™: NT$16.75 vs. price of NT$12.25 (26.9% below fair value)
  • GF Score™: 59/100 with 5 warning signs

No single metric tells the full story. See the TPE:1312 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grand Pacific Petrochemical Business Description

Other Exchanges 1312A:Taiwan
Address 8th Floor, No.135, Dunhua North Road, Songshan District, Taipei, TWN, 81567
Grand Pacific Petrochemical Corp is engaged in manufacturing of Petrochemical, Synthetic Resin & Plastic, Other Chemical Products, and Steam Electricity Paragenesis, Heat Energy Supplying and international trade. Its segments are Petrochemistry Department responsible for the manufacture, processing, and trading of petrochemical raw materials and related products; Digital Media Department responsible for TV program production, cable TV program import/export agency distribution, various advertising agencies and their planning and production business, as well as ecommerce, to create new business value through content integration; Packaging Materials Department responsible for the manufacturing, processing, and trading of various packaging materials, such as trademark paper and release paper.
59GF Score

Get the complete analysis for TPE:1312

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

NT$12.25
Price
NT$16.75
GF Value