Taiwan Cogeneration (TPE:8926) Other Current Assets: NT$110 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:8926 Taiwan Cogeneration Corp TPE:8926
73 GF Score
Price NT$64.70
GF Value NT$43.56
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Taiwan Cogeneration Other Current Assets?

Taiwan Cogeneration TPE:8926 -0.77% 73 Other Current Assets is NT$110 Mil as of Dec. 2025. GuruFocus rates TPE:8926 with a GF Score™ of 73/100 and a GF Value™ of NT$43.56 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Taiwan Cogeneration's other current assets for the quarter that ended in Dec. 2025 was NT$110 Mil.

Taiwan Cogeneration's quarterly other current assets increased from Jun. 2025 (NT$408 Mil) to Sep. 2025 (NT$436 Mil) but then declined from Sep. 2025 (NT$436 Mil) to Dec. 2025 (NT$110Mil).

Taiwan Cogeneration's annual other current assets increased from Dec. 2023 (NT$167 Mil) to Dec. 2024 (NT$292 Mil) declined from Dec. 2024 (NT$292 Mil) to Dec. 2025 (NT$110 Mil).


Taiwan Cogeneration Other Current Assets Related Terms


Taiwan Cogeneration Other Current Assets Historical Data

* Premium members only.

The historical data trend for Taiwan Cogeneration'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 Cogeneration Other Current Assets Chart

Taiwan Cogeneration 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 144.54 193.78 167.12 292.50 109.76

Taiwan Cogeneration 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 292.50 325.89 407.94 436.49 109.76
TPE:8926
73GF Score
Taiwan Cogeneration Corp TPE:8926
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Cogeneration 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$110 Mil mean?
Taiwan Cogeneration (TPE:8926) has a Other Current Assets of NT$110 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 Taiwan Cogeneration.
Is Taiwan Cogeneration's Other Current Assets too high?
Taiwan Cogeneration's current Other Current Assets is NT$110 Mil. Overall, Taiwan Cogeneration has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Cogeneration's Other Current Assets compare to PWR and FIX?
Taiwan Cogeneration's Other Current Assets of NT$110 Mil can be compared against companies in the Construction 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 Construction company?
A good Other Current Assets depends on the Construction 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 Cogeneration. Taiwan Cogeneration's current Other Current Assets is NT$110 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Cogeneration stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Cogeneration (TPE:8926) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$43.56, compared to a current price of NT$64.70 — trading 48.5% above its estimated fair value. The current Other Current Assets is NT$110 Mil. Taiwan Cogeneration's overall GF Score™ is 73/100 with 8 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 Cogeneration (TPE:8926), the current Other Current Assets is NT$110 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 Taiwan Cogeneration (TPE:8926) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Cogeneration stock appears to be overvalued. The current stock price of NT$64.70 is trading 48.5% above its estimated GF Value™ of NT$43.56. GuruFocus considers Taiwan Cogeneration to be Significantly Overvalued.

Key valuation signals for TPE:8926:

  • Other Current Assets: NT$110 Mil
  • GF Value™: NT$43.56 vs. price of NT$64.70 (48.5% above fair value)
  • GF Score™: 73/100 with 8 warning signs

No single metric tells the full story. See the TPE:8926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Cogeneration Business Description

Address No. 392, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 11492
Taiwan Cogeneration Corp is engaged in engineering, planning, design, procurement, installation, construction and financial planning of cogeneration systems, environmental protection and fuel procurement for cogeneration systems and related businesses. The Corporation also operates and manages cogeneration plants, provides research and development, technical and consultation services related to cogeneration, and manufactures, assembles, sells, leases, installs and repairs cogeneration equipment. In addition, it invests in cogeneration plants, trades related equipment, engages in power generation businesses other than utility, and performs electric equipment installation. Its revenues are generated from sales from cogeneration plants and revenue from consulting and construction services.
73GF Score

Get the complete analysis for TPE:8926

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

NT$64.70
Price
NT$43.56
GF Value