Yem Chio Co (TPE:4306) Other Current Assets: NT$810 Mil (As of Dec. 2025)

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TPE:4306 Yem Chio Co Ltd TPE:4306
71 GF Score
Price NT$14.35
GF Value NT$14.55
Valuation Fairly Valued
! 12 Warning Signs
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What is Yem Chio Co Other Current Assets?

Yem Chio Co TPE:4306 -2.71% 71 Other Current Assets is NT$810 Mil as of Dec. 2025. GuruFocus rates TPE:4306 with a GF Score™ of 71/100 and a GF Value™ of NT$14.55 (Fairly Valued). The stock has 12 warning signs investors should review.

Yem Chio Co's other current assets for the quarter that ended in Dec. 2025 was NT$810 Mil.

Yem Chio Co's quarterly other current assets declined from Jun. 2025 (NT$893 Mil) to Sep. 2025 (NT$869 Mil) and declined from Sep. 2025 (NT$869 Mil) to Dec. 2025 (NT$810Mil).

Yem Chio Co's annual other current assets declined from Dec. 2023 (NT$756 Mil) to Dec. 2024 (NT$664 Mil) increased from Dec. 2024 (NT$664 Mil) to Dec. 2025 (NT$810 Mil).


Yem Chio Co Other Current Assets Related Terms


Yem Chio Co Other Current Assets Historical Data

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The historical data trend for Yem Chio 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.

Yem Chio Co Other Current Assets Chart

Yem Chio 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 2,540.83 809.79 756.31 664.45 810.43

Yem Chio 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 664.45 912.30 893.43 869.40 810.43
TPE:4306
71GF Score
Yem Chio Co Ltd TPE:4306
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Yem Chio 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$810 Mil mean?
Yem Chio Co (TPE:4306) has a Other Current Assets of NT$810 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 Yem Chio Co.
Is Yem Chio Co's Other Current Assets too high?
Yem Chio Co's current Other Current Assets is NT$810 Mil. Overall, Yem Chio Co has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yem Chio Co's Other Current Assets compare to LIN and SHW?
Yem Chio Co's Other Current Assets of NT$810 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Other Current Assets depends on the Chemicals 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 Yem Chio Co. Yem Chio Co's current Other Current Assets is NT$810 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yem Chio Co stock overvalued right now?
Based on GuruFocus' analysis, Yem Chio Co (TPE:4306) is currently considered Fairly Valued. The stock's GF Value™ is NT$14.55, compared to a current price of NT$14.35 — trading 1.4% below its estimated fair value. The current Other Current Assets is NT$810 Mil. Yem Chio Co's overall GF Score™ is 71/100 with 12 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 Yem Chio Co (TPE:4306), the current Other Current Assets is NT$810 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 Yem Chio Co (TPE:4306) Overvalued in 2026?

Based on GuruFocus' analysis, Yem Chio Co stock appears to be undervalued. The current stock price of NT$14.35 is trading 1.4% below its estimated GF Value™ of NT$14.55. GuruFocus considers Yem Chio Co to be Fairly Valued.

Key valuation signals for TPE:4306:

  • Other Current Assets: NT$810 Mil
  • GF Value™: NT$14.55 vs. price of NT$14.35 (1.4% below fair value)
  • GF Score™: 71/100 with 12 warning signs

No single metric tells the full story. See the TPE:4306 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yem Chio Co Business Description

Address 7th Floor, No. 397, Xingshan Road, Neihu District, Taipei, TWN, 114521
Yem Chio Co Ltd is engaged in researching, designing, manufacturing, processing, and sales of petrochemical and packaging materials, including BOPP film and adhesive tape, as well as land development and construction. Its products include Adhesive Tape, BOPP films, Packaging material, Specialty Chemicals, New energy, and construction. Its segments include Packaging materials business and Real estate business. It derives maximum of the revenue from Packaging materials business segment.
71GF Score

Get the complete analysis for TPE:4306

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

NT$14.35
Price
NT$14.55
GF Value