Lang (TPE:6165) Other Current Assets: NT$54 Mil (As of Mar. 2026)

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TPE:6165 Lang Inc TPE:6165
75 GF Score
Price NT$47.70
GF Value NT$32.26
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lang Other Current Assets?

Lang TPE:6165 -1.75% 75 Other Current Assets is NT$54 Mil as of Mar. 2026. GuruFocus rates TPE:6165 with a GF Score™ of 75/100 and a GF Value™ of NT$32.26 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Lang's other current assets for the quarter that ended in Mar. 2026 was NT$54 Mil.

Lang's quarterly other current assets declined from Sep. 2025 (NT$72 Mil) to Dec. 2025 (NT$40 Mil) but then increased from Dec. 2025 (NT$40 Mil) to Mar. 2026 (NT$54Mil).

Lang's annual other current assets increased from Dec. 2023 (NT$61 Mil) to Dec. 2024 (NT$97 Mil) declined from Dec. 2024 (NT$97 Mil) to Dec. 2025 (NT$40 Mil).


Lang Other Current Assets Related Terms


Lang Other Current Assets Historical Data

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The historical data trend for Lang'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.

Lang Other Current Assets Chart

Lang 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 58.17 39.02 61.07 97.30 40.10

Lang 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 126.51 93.82 72.12 40.10 53.75
TPE:6165
75GF Score
Lang Inc TPE:6165
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Lang 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$54 Mil mean?
Lang (TPE:6165) has a Other Current Assets of NT$54 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 Lang.
Is Lang's Other Current Assets too high?
Lang's current Other Current Assets is NT$54 Mil. Overall, Lang has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lang's Other Current Assets compare to APH and GLW?
Lang's Other Current Assets of NT$54 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 Lang. Lang's current Other Current Assets is NT$54 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lang stock overvalued right now?
Based on GuruFocus' analysis, Lang (TPE:6165) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$32.26, compared to a current price of NT$47.70 — trading 47.9% above its estimated fair value. The current Other Current Assets is NT$54 Mil. Lang's overall GF Score™ is 75/100 with 4 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 Lang (TPE:6165), the current Other Current Assets is NT$54 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 Lang (TPE:6165) Overvalued in 2026?

Based on GuruFocus' analysis, Lang stock appears to be overvalued. The current stock price of NT$47.70 is trading 47.9% above its estimated GF Value™ of NT$32.26. GuruFocus considers Lang to be Significantly Overvalued.

Key valuation signals for TPE:6165:

  • Other Current Assets: NT$54 Mil
  • GF Value™: NT$32.26 vs. price of NT$47.70 (47.9% above fair value)
  • GF Score™: 75/100 with 4 warning signs

No single metric tells the full story. See the TPE:6165 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lang Business Description

Address Zhongshan North Road, 4th Floor, No. 506, Section 5, Shilin District, Taipei, TWN
Lang Inc, formerly Jye Tai Precision Industrial Co Ltd produces 3C electronic products, communication connectors, and connecting line components. It manufactures consumer electronics parts and components, including IR remote control, waterproof remote controls, and slim and thin remote controllers in Taiwan and internationally. The company's reportable segments are: Live streaming platform segments, which derives maximum revenue, sells virtual token through Live streaming platforms; and Electronics and other segments, which consists of product sales, medical equipment leasing, and other businesses.
75GF Score

Get the complete analysis for TPE:6165

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

NT$47.70
Price
NT$32.26
GF Value