Taiwan Mask (TPE:2338) Other Current Assets: NT$414 Mil (As of Mar. 2026)

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TPE:2338 Taiwan Mask Corp TPE:2338
69 GF Score
Price NT$40.65
GF Value NT$41.17
Valuation Fairly Valued
! 5 Warning Signs
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What is Taiwan Mask Other Current Assets?

Taiwan Mask TPE:2338 -3.21% 69 Other Current Assets is NT$414 Mil as of Mar. 2026. GuruFocus rates TPE:2338 with a GF Score™ of 69/100 and a GF Value™ of NT$41.17 (Fairly Valued). The stock has 5 warning signs investors should review.

Taiwan Mask's other current assets for the quarter that ended in Mar. 2026 was NT$414 Mil.

Taiwan Mask's quarterly other current assets increased from Sep. 2025 (NT$291 Mil) to Dec. 2025 (NT$365 Mil) and increased from Dec. 2025 (NT$365 Mil) to Mar. 2026 (NT$414Mil).

Taiwan Mask's annual other current assets declined from Dec. 2023 (NT$339 Mil) to Dec. 2024 (NT$298 Mil) increased from Dec. 2024 (NT$298 Mil) to Dec. 2025 (NT$365 Mil).


Taiwan Mask Other Current Assets Related Terms


Taiwan Mask Other Current Assets Historical Data

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The historical data trend for Taiwan Mask'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.

Taiwan Mask Other Current Assets Chart

Taiwan Mask 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 174.36 367.63 338.99 297.94 365.49

Taiwan Mask 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 244.28 292.25 291.12 365.49 414.20
TPE:2338
69GF Score
Taiwan Mask Corp TPE:2338
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Mask 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$414 Mil mean?
Taiwan Mask (TPE:2338) has a Other Current Assets of NT$414 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 Taiwan Mask.
Is Taiwan Mask's Other Current Assets too high?
Taiwan Mask's current Other Current Assets is NT$414 Mil. Overall, Taiwan Mask has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Mask's Other Current Assets compare to AMAT and LRCX?
Taiwan Mask's Other Current Assets of NT$414 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Other Current Assets depends on the Semiconductors 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 Taiwan Mask. Taiwan Mask's current Other Current Assets is NT$414 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Mask stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Mask (TPE:2338) is currently considered Fairly Valued. The stock's GF Value™ is NT$41.17, compared to a current price of NT$40.65 — trading 1.3% below its estimated fair value. The current Other Current Assets is NT$414 Mil. Taiwan Mask's overall GF Score™ is 69/100 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 Taiwan Mask (TPE:2338), the current Other Current Assets is NT$414 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 Taiwan Mask (TPE:2338) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Mask stock appears to be undervalued. The current stock price of NT$40.65 is trading 1.3% below its estimated GF Value™ of NT$41.17. GuruFocus considers Taiwan Mask to be Fairly Valued.

Key valuation signals for TPE:2338:

  • Other Current Assets: NT$414 Mil
  • GF Value™: NT$41.17 vs. price of NT$40.65 (1.3% below fair value)
  • GF Score™: 69/100 with 5 warning signs

No single metric tells the full story. See the TPE:2338 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Mask Business Description

Address No. 11, Chuangxin 1st Road, Hsinchu Science Park, Hsinchu, TWN
Taiwan Mask Corp manufactures and markets photomasks products for semiconductor production. The company also produces and sells products such as masks and integrated circuits used in semiconductors, and has a diversified sales base. The product segment of the company comprises Photomask and the semiconductor segment. The company generates its revenue from the Photomask and semiconductor segments.
69GF Score

Get the complete analysis for TPE:2338

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

NT$40.65
Price
NT$41.17
GF Value