C Sun Manufacturing (TPE:2467) Other Current Assets: NT$140 Mil (As of Sep. 2025)


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$613.00
GF Value NT$235.71
Valuation Significantly Overvalued
! 9 Warning Signs
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What is C Sun Manufacturing Other Current Assets?

C Sun Manufacturing TPE:2467 -6.41% 70 Other Current Assets is NT$140 Mil as of Sep. 2025. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$235.71 (Significantly Overvalued). The stock has 9 warning signs investors should review.

C Sun Manufacturing's other current assets for the quarter that ended in Sep. 2025 was NT$140 Mil.

C Sun Manufacturing's quarterly other current assets increased from Mar. 2025 (NT$109 Mil) to Jun. 2025 (NT$115 Mil) and increased from Jun. 2025 (NT$115 Mil) to Sep. 2025 (NT$140Mil).

C Sun Manufacturing's annual other current assets increased from Dec. 2022 (NT$64 Mil) to Dec. 2023 (NT$73 Mil) increased from Dec. 2023 (NT$73 Mil) to Dec. 2024 (NT$75 Mil).


C Sun Manufacturing Other Current Assets Related Terms


C Sun Manufacturing Other Current Assets Historical Data

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The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Other Current Assets Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 88.50 82.03 64.44 72.82 75.33

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 83.04 75.33 109.45 114.82 140.31
TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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C Sun Manufacturing 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$140 Mil mean?
C Sun Manufacturing (TPE:2467) has a Other Current Assets of NT$140 Mil as of Sep. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on C Sun Manufacturing.
Is C Sun Manufacturing's Other Current Assets too high?
C Sun Manufacturing's current Other Current Assets is NT$140 Mil. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Other Current Assets compare to GEV and ETN?
C Sun Manufacturing's Other Current Assets of NT$140 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Other Current Assets depends on the Industrial Products 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 C Sun Manufacturing. C Sun Manufacturing's current Other Current Assets is NT$140 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$235.71, compared to a current price of NT$613.00 — trading 160.1% above its estimated fair value. The current Other Current Assets is NT$140 Mil. C Sun Manufacturing's overall GF Score™ is 70/100 with 9 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 C Sun Manufacturing (TPE:2467), the current Other Current Assets is NT$140 Mil as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$613.00 is trading 160.1% above its estimated GF Value™ of NT$235.71. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Other Current Assets: NT$140 Mil
  • GF Value™: NT$235.71 vs. price of NT$613.00 (160.1% above fair value)
  • GF Score™: 70/100 with 9 warning signs

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$613.00
Price
NT$235.71
GF Value