Pan German Universal Motors (TPE:2247) Other Current Assets: NT$2,339 Mil (As of Dec. 2025)

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TPE:2247 Pan German Universal Motors Ltd TPE:2247
87 GF Score
Price NT$225.50
GF Value NT$277.06
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Pan German Universal Motors Other Current Assets?

Pan German Universal Motors TPE:2247 -1.96% 87 Other Current Assets is NT$2,339 Mil as of Dec. 2025. GuruFocus rates TPE:2247 with a GF Score™ of 87/100 and a GF Value™ of NT$277.06 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Pan German Universal Motors's other current assets for the quarter that ended in Dec. 2025 was NT$2,339 Mil.

Pan German Universal Motors's quarterly other current assets declined from Jun. 2025 (NT$2,580 Mil) to Sep. 2025 (NT$2,502 Mil) and declined from Sep. 2025 (NT$2,502 Mil) to Dec. 2025 (NT$2,339Mil).

Pan German Universal Motors's annual other current assets increased from Dec. 2023 (NT$1,161 Mil) to Dec. 2024 (NT$2,281 Mil) increased from Dec. 2024 (NT$2,281 Mil) to Dec. 2025 (NT$2,339 Mil).


Pan German Universal Motors Other Current Assets Related Terms


Pan German Universal Motors Other Current Assets Historical Data

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The historical data trend for Pan German Universal Motors'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.

Pan German Universal Motors Other Current Assets Chart

Pan German Universal Motors 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 1,878.25 1,591.44 1,160.98 2,281.07 2,339.09

Pan German Universal Motors 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 2,281.07 2,738.31 2,579.94 2,501.66 2,339.09
TPE:2247
87GF Score
Pan German Universal Motors Ltd TPE:2247
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Pan German Universal Motors 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$2,339 Mil mean?
Pan German Universal Motors (TPE:2247) has a Other Current Assets of NT$2,339 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 Pan German Universal Motors.
Is Pan German Universal Motors' Other Current Assets too high?
Pan German Universal Motors' current Other Current Assets is NT$2,339 Mil. Overall, Pan German Universal Motors has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pan German Universal Motors' Other Current Assets compare to CVNA and PAG?
Pan German Universal Motors' Other Current Assets of NT$2,339 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Other Current Assets depends on the Vehicles & Parts 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 Pan German Universal Motors. Pan German Universal Motors's current Other Current Assets is NT$2,339 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan German Universal Motors stock overvalued right now?
Based on GuruFocus' analysis, Pan German Universal Motors (TPE:2247) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$277.06, compared to a current price of NT$225.50 — trading 18.6% below its estimated fair value. The current Other Current Assets is NT$2,339 Mil. Pan German Universal Motors' overall GF Score™ is 87/100 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 Pan German Universal Motors (TPE:2247), the current Other Current Assets is NT$2,339 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 Pan German Universal Motors (TPE:2247) Overvalued in 2026?

Based on GuruFocus' analysis, Pan German Universal Motors stock appears to be undervalued. The current stock price of NT$225.50 is trading 18.6% below its estimated GF Value™ of NT$277.06. GuruFocus considers Pan German Universal Motors to be Modestly Undervalued.

Key valuation signals for TPE:2247:

  • Other Current Assets: NT$2,339 Mil
  • GF Value™: NT$277.06 vs. price of NT$225.50 (18.6% below fair value)
  • GF Score™: 87/100 with 4 warning signs

No single metric tells the full story. See the TPE:2247 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pan German Universal Motors Business Description

Address 6th Floor, No.100, Xing\'ai Road, Neihu District, Taipei, TWN, 114509
Pan German Universal Motors Ltd operates as a specialized foundry that sells vehicles, parts, and accessories, and provides after-sales maintenance and repairs. The brands operated by the company are BMW, MINI, and Porsche. The company's revenue comes from the sale of automotive products and service revenue from vehicle maintenance services.
87GF Score

Get the complete analysis for TPE:2247

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

NT$225.50
Price
NT$277.06
GF Value