Hung Ching Developmentnstruction Co (TPE:2527) Other Current Assets: NT$2,445.5 Mil (As of Dec. 2025)

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TPE:2527 Hung Ching Development & Construction Co Ltd TPE:2527
52 GF Score
Price NT$41.65
GF Value NT$8.05
Valuation Significantly Overvalued
! 16 Warning Signs
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What is Hung Ching Developmentnstruction Co Other Current Assets?

Hung Ching Developmentnstruction Co TPE:2527 -3.48% 52 Other Current Assets is NT$2,445.5 Mil as of Dec. 2025. GuruFocus rates TPE:2527 with a GF Score™ of 52/100 and a GF Value™ of NT$8.05 (Significantly Overvalued). The stock has 16 warning signs investors should review.

Hung Ching Developmentnstruction Co's other current assets for the quarter that ended in Dec. 2025 was NT$2,445.5 Mil.

Hung Ching Developmentnstruction Co's quarterly other current assets increased from Jun. 2025 (NT$2,446.5 Mil) to Sep. 2025 (NT$2,471.3 Mil) but then declined from Sep. 2025 (NT$2,471.3 Mil) to Dec. 2025 (NT$2,445.5Mil).

Hung Ching Developmentnstruction Co's annual other current assets increased from Dec. 2023 (NT$394.7 Mil) to Dec. 2024 (NT$2,374.1 Mil) increased from Dec. 2024 (NT$2,374.1 Mil) to Dec. 2025 (NT$2,445.5 Mil).


Hung Ching Developmentnstruction Co Other Current Assets Related Terms


Hung Ching Developmentnstruction Co Other Current Assets Historical Data

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The historical data trend for Hung Ching Developmentnstruction 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.

Hung Ching Developmentnstruction Co Other Current Assets Chart

Hung Ching Developmentnstruction 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 41.98 300.69 394.66 2,374.06 2,445.51

Hung Ching Developmentnstruction 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 2,374.06 2,407.20 2,446.52 2,471.30 2,445.51
TPE:2527
52GF Score
Hung Ching Development & Construction Co Ltd TPE:2527
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Hung Ching Developmentnstruction 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$2,445.5 Mil mean?
Hung Ching Developmentnstruction Co (TPE:2527) has a Other Current Assets of NT$2,445.5 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 Hung Ching Developmentnstruction Co.
Is Hung Ching Developmentnstruction Co's Other Current Assets too high?
Hung Ching Developmentnstruction Co's current Other Current Assets is NT$2,445.5 Mil. Overall, Hung Ching Developmentnstruction Co has a GF Score™ of 52/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hung Ching Developmentnstruction Co's Other Current Assets compare to CBRE and BEKE?
Hung Ching Developmentnstruction Co's Other Current Assets of NT$2,445.5 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Other Current Assets depends on the Real Estate 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 Hung Ching Developmentnstruction Co. Hung Ching Developmentnstruction Co's current Other Current Assets is NT$2,445.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hung Ching Developmentnstruction Co stock overvalued right now?
Based on GuruFocus' analysis, Hung Ching Developmentnstruction Co (TPE:2527) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$8.05, compared to a current price of NT$41.65 — trading 417.4% above its estimated fair value. The current Other Current Assets is NT$2,445.5 Mil. Hung Ching Developmentnstruction Co's overall GF Score™ is 52/100 with 16 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 Hung Ching Developmentnstruction Co (TPE:2527), the current Other Current Assets is NT$2,445.5 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 Hung Ching Developmentnstruction Co (TPE:2527) Overvalued in 2026?

Based on GuruFocus' analysis, Hung Ching Developmentnstruction Co stock appears to be overvalued. The current stock price of NT$41.65 is trading 417.4% above its estimated GF Value™ of NT$8.05. GuruFocus considers Hung Ching Developmentnstruction Co to be Significantly Overvalued.

Key valuation signals for TPE:2527:

  • Other Current Assets: NT$2,445.5 Mil
  • GF Value™: NT$8.05 vs. price of NT$41.65 (417.4% above fair value)
  • GF Score™: 52/100 with 16 warning signs

No single metric tells the full story. See the TPE:2527 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hung Ching Developmentnstruction Co Business Description

Address Keelung Road, 10th Floor, No. 420, Section 1, Taipei, TWN
Hung Ching Development & Construction Co Ltd is a Taiwan-based real estate company. It is engaged in appointment of contractors to build public housing developments and commercial buildings for leasing and selling and in and management and investment of other relevant business. The company's reportable segments are as follows: i) Real estate development - sales of residential and commercial property and plant, ii) Construction - building of residential and commercial property and plant, iii) Lease - lease of investment property, and iv) Others - property management and related services for investment properties. The majority of revenue is derived from the Real estate development segment. It mainly operates in two geographical areas, Taiwan and China, with key revenue generated from Taiwan.
52GF Score

Get the complete analysis for TPE:2527

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

NT$41.65
Price
NT$8.05
GF Value