Lealea Enterprise Co (TPE:1444) Other Current Assets: NT$117 Mil (As of Dec. 2025)

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TPE:1444 Lealea Enterprise Co Ltd TPE:1444
53 GF Score
Price NT$8.00
GF Value NT$6.59
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Lealea Enterprise Co Other Current Assets?

Lealea Enterprise Co TPE:1444 -1.23% 53 Other Current Assets is NT$117 Mil as of Dec. 2025. GuruFocus rates TPE:1444 with a GF Score™ of 53/100 and a GF Value™ of NT$6.59 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Lealea Enterprise Co's other current assets for the quarter that ended in Dec. 2025 was NT$117 Mil.

Lealea Enterprise Co's quarterly other current assets increased from Jun. 2025 (NT$158 Mil) to Sep. 2025 (NT$169 Mil) but then declined from Sep. 2025 (NT$169 Mil) to Dec. 2025 (NT$117Mil).

Lealea Enterprise Co's annual other current assets increased from Dec. 2023 (NT$118 Mil) to Dec. 2024 (NT$236 Mil) declined from Dec. 2024 (NT$236 Mil) to Dec. 2025 (NT$117 Mil).


Lealea Enterprise Co Other Current Assets Related Terms


Lealea Enterprise Co Other Current Assets Historical Data

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The historical data trend for Lealea Enterprise 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.

Lealea Enterprise Co Other Current Assets Chart

Lealea Enterprise 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 271.77 147.01 117.79 235.99 117.41

Lealea Enterprise Co 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 235.99 161.33 158.45 168.57 117.41
TPE:1444
53GF Score
Lealea Enterprise Co Ltd TPE:1444
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Lealea Enterprise 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$117 Mil mean?
Lealea Enterprise Co (TPE:1444) has a Other Current Assets of NT$117 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 Lealea Enterprise Co.
Is Lealea Enterprise Co's Other Current Assets too high?
Lealea Enterprise Co's current Other Current Assets is NT$117 Mil. Overall, Lealea Enterprise Co has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lealea Enterprise Co's Other Current Assets compare to competitors?
Lealea Enterprise Co's Other Current Assets of NT$117 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Other Current Assets depends on the Manufacturing - Apparel & Accessories 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 Lealea Enterprise Co. Lealea Enterprise Co's current Other Current Assets is NT$117 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lealea Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Lealea Enterprise Co (TPE:1444) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$6.59, compared to a current price of NT$8.00 — trading 21.4% above its estimated fair value. The current Other Current Assets is NT$117 Mil. Lealea Enterprise Co's overall GF Score™ is 53/100 with 6 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 Lealea Enterprise Co (TPE:1444), the current Other Current Assets is NT$117 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 Lealea Enterprise Co (TPE:1444) Overvalued in 2026?

Based on GuruFocus' analysis, Lealea Enterprise Co stock appears to be overvalued. The current stock price of NT$8.00 is trading 21.4% above its estimated GF Value™ of NT$6.59. GuruFocus considers Lealea Enterprise Co to be Modestly Overvalued.

Key valuation signals for TPE:1444:

  • Other Current Assets: NT$117 Mil
  • GF Value™: NT$6.59 vs. price of NT$8.00 (21.4% above fair value)
  • GF Score™: 53/100 with 6 warning signs

No single metric tells the full story. See the TPE:1444 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lealea Enterprise Co Business Description

Address No.162, Songjiang Road, 11th Floor, Zhongshan District, Taipei, TWN, 104
Lealea Enterprise Co Ltd is mainly engaged in the manufacturing and sales of polyester fully oriented yarn, polyester draw textured yarn, and polyester chip. It has four segments Textile segment engaged in the manufacturing and sales of polyester fully oriented yarn, polyester chip, polyester draw textured yarn, weaving, dyeing and finishing, processing of artificial fiber fabrics; Construction segment engaged in building, land, and parking space related businesses; Film segment engaged in the Manufacturing of nylon film; Investment and other sectors are mainly investment in various production businesses, coal trading, wholesale of leisure and sports products, power generation and sales, and retail businesses of which majority of revenue comes from Textile. It mainly operates in Asia.
53GF Score

Get the complete analysis for TPE:1444

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

NT$8.00
Price
NT$6.59
GF Value