Wus Printed Circuit Co (TPE:2316) Other Current Assets: NT$145 Mil (As of Mar. 2026)

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TPE:2316 Wus Printed Circuit Co Ltd TPE:2316
54 GF Score
Price NT$156.00
GF Value NT$52.61
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Wus Printed Circuit Co Other Current Assets?

Wus Printed Circuit Co TPE:2316 -5.74% 54 Other Current Assets is NT$145 Mil as of Mar. 2026. GuruFocus rates TPE:2316 with a GF Score™ of 54/100 and a GF Value™ of NT$52.61 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Wus Printed Circuit Co's other current assets for the quarter that ended in Mar. 2026 was NT$145 Mil.

Wus Printed Circuit Co's quarterly other current assets increased from Sep. 2025 (NT$128 Mil) to Dec. 2025 (NT$140 Mil) and increased from Dec. 2025 (NT$140 Mil) to Mar. 2026 (NT$145Mil).

Wus Printed Circuit Co's annual other current assets increased from Dec. 2023 (NT$87 Mil) to Dec. 2024 (NT$108 Mil) increased from Dec. 2024 (NT$108 Mil) to Dec. 2025 (NT$140 Mil).


Wus Printed Circuit Co Other Current Assets Related Terms


Wus Printed Circuit Co Other Current Assets Historical Data

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The historical data trend for Wus Printed Circuit 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.

Wus Printed Circuit Co Other Current Assets Chart

Wus Printed Circuit 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 131.07 120.87 86.78 107.52 139.78

Wus Printed Circuit Co 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 116.18 139.10 127.86 139.78 145.47
TPE:2316
54GF Score
Wus Printed Circuit Co Ltd TPE:2316
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Wus Printed Circuit 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$145 Mil mean?
Wus Printed Circuit Co (TPE:2316) has a Other Current Assets of NT$145 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 Wus Printed Circuit Co.
Is Wus Printed Circuit Co's Other Current Assets too high?
Wus Printed Circuit Co's current Other Current Assets is NT$145 Mil. Overall, Wus Printed Circuit Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wus Printed Circuit Co's Other Current Assets compare to APH and GLW?
Wus Printed Circuit Co's Other Current Assets of NT$145 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Other Current Assets depends on the Hardware 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 Wus Printed Circuit Co. Wus Printed Circuit Co's current Other Current Assets is NT$145 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wus Printed Circuit Co stock overvalued right now?
Based on GuruFocus' analysis, Wus Printed Circuit Co (TPE:2316) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$52.61, compared to a current price of NT$156.00 — trading 196.5% above its estimated fair value. The current Other Current Assets is NT$145 Mil. Wus Printed Circuit Co's overall GF Score™ is 54/100 with 1 warning sign 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 Wus Printed Circuit Co (TPE:2316), the current Other Current Assets is NT$145 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 Wus Printed Circuit Co (TPE:2316) Overvalued in 2026?

Based on GuruFocus' analysis, Wus Printed Circuit Co stock appears to be overvalued. The current stock price of NT$156.00 is trading 196.5% above its estimated GF Value™ of NT$52.61. GuruFocus considers Wus Printed Circuit Co to be Significantly Overvalued.

Key valuation signals for TPE:2316:

  • Other Current Assets: NT$145 Mil
  • GF Value™: NT$52.61 vs. price of NT$156.00 (196.5% above fair value)
  • GF Score™: 54/100 with 1 warning sign

No single metric tells the full story. See the TPE:2316 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wus Printed Circuit Co Business Description

Address No. 37, Kaifa Road, Nanzih District, Kaohsiung, TWN
Wus Printed Circuit Co Ltd manufactures and sells printed circuit boards in Taiwan. It engaged in the manufacture, processing, assembly, and sales of double-sided and multi-layer printed circuit boards and imported commodity trading business. The company's reportable segments are Manufacturing and trading of printed circuit boards, which derive key revenue, Assembly and trading of PCB/ light products, Investment, and Others. Geographically, the company derives maximum revenue from Asia (excluding Taiwan), and the rest from North America, Taiwan, Europe, and other regions.
54GF Score

Get the complete analysis for TPE:2316

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

NT$156.00
Price
NT$52.61
GF Value