Chung Hung Steel Co (TPE:2014) Other Current Assets: NT$107 Mil (As of Dec. 2025)


TPE:2014 Chung Hung Steel Co Ltd TPE:2014
47 GF Score
Price NT$17.15
GF Value NT$11.57
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Chung Hung Steel Co Other Current Assets?

Chung Hung Steel Co TPE:2014 47 Other Current Assets is NT$107 Mil as of Dec. 2025. GuruFocus rates TPE:2014 with a GF Score™ of 47/100 and a GF Value™ of NT$11.57 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Chung Hung Steel Co's other current assets for the quarter that ended in Dec. 2025 was NT$107 Mil.

Chung Hung Steel Co's quarterly other current assets declined from Jun. 2025 (NT$181 Mil) to Sep. 2025 (NT$170 Mil) and declined from Sep. 2025 (NT$170 Mil) to Dec. 2025 (NT$107Mil).

Chung Hung Steel Co's annual other current assets declined from Dec. 2023 (NT$328 Mil) to Dec. 2024 (NT$261 Mil) declined from Dec. 2024 (NT$261 Mil) to Dec. 2025 (NT$107 Mil).


Chung Hung Steel Co Other Current Assets Related Terms


Chung Hung Steel Co Other Current Assets Historical Data

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The historical data trend for Chung Hung Steel 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.

Chung Hung Steel Co Other Current Assets Chart

Chung Hung Steel 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 445.72 956.66 327.63 261.28 106.71

Chung Hung Steel 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 261.28 300.28 181.03 170.32 106.71
TPE:2014
47GF Score
Chung Hung Steel Co Ltd TPE:2014
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Chung Hung Steel 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$107 Mil mean?
Chung Hung Steel Co (TPE:2014) has a Other Current Assets of NT$107 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 Chung Hung Steel Co.
Is Chung Hung Steel Co's Other Current Assets too high?
Chung Hung Steel Co's current Other Current Assets is NT$107 Mil. Overall, Chung Hung Steel Co has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Chung Hung Steel Co's Other Current Assets compare to NUE and STLD?
Chung Hung Steel Co's Other Current Assets of NT$107 Mil can be compared against companies in the Steel 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 Steel company?
A good Other Current Assets depends on the Steel 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 Chung Hung Steel Co. Chung Hung Steel Co's current Other Current Assets is NT$107 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chung Hung Steel Co stock overvalued right now?
Based on GuruFocus' analysis, Chung Hung Steel Co (TPE:2014) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$11.57, compared to a current price of NT$17.15 — trading 48.2% above its estimated fair value. The current Other Current Assets is NT$107 Mil. Chung Hung Steel Co's overall GF Score™ is 47/100 with 4 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 Chung Hung Steel Co (TPE:2014), the current Other Current Assets is NT$107 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 Chung Hung Steel Co (TPE:2014) Overvalued in 2026?

Based on GuruFocus' analysis, Chung Hung Steel Co stock appears to be overvalued. The current stock price of NT$17.15 is trading 48.2% above its estimated GF Value™ of NT$11.57. GuruFocus considers Chung Hung Steel Co to be Significantly Overvalued.

Key valuation signals for TPE:2014:

  • Other Current Assets: NT$107 Mil
  • GF Value™: NT$11.57 vs. price of NT$17.15 (48.2% above fair value)
  • GF Score™: 47/100 with 4 warning signs

No single metric tells the full story. See the TPE:2014 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chung Hung Steel Co Business Description

Address No. 317, Yuliao Road, Yuliao Lane, Qiaotou District, Kaohsiung, TWN, 82544
Chung Hung Steel Co Ltd is engaged in the manufacturing, processing, and distribution of steel products. The company produces steel products, including hot and cold galvanized coils, fine blanking coils, hot rolled temper grade coils, hot rolled pickled and oiled coils, and hot rolled bands. It has two operating segments: The Corporation segment which manufactures, processes and sells steel products, and Other corporations segment which includes Hung Kao Investment Corporation engaged in general investment. Geographically, the company derives a majority of revenue from Taiwan and also has a presence in Asia, America, Europe and Others.
47GF 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$17.15
Price
NT$11.57
GF Value