Ton Yi Industrial (TPE:9907) Other Current Assets: NT$851 Mil (As of Dec. 2025)

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TPE:9907 Ton Yi Industrial Corp TPE:9907
89 GF Score
Price NT$15.10
GF Value NT$19.59
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Ton Yi Industrial Other Current Assets?

Ton Yi Industrial TPE:9907 -1.31% 89 Other Current Assets is NT$851 Mil as of Dec. 2025. GuruFocus rates TPE:9907 with a GF Score™ of 89/100 and a GF Value™ of NT$19.59 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Ton Yi Industrial's other current assets for the quarter that ended in Dec. 2025 was NT$851 Mil.

Ton Yi Industrial's quarterly other current assets declined from Jun. 2025 (NT$1,135 Mil) to Sep. 2025 (NT$1,016 Mil) and declined from Sep. 2025 (NT$1,016 Mil) to Dec. 2025 (NT$851Mil).

Ton Yi Industrial's annual other current assets increased from Dec. 2023 (NT$468 Mil) to Dec. 2024 (NT$719 Mil) increased from Dec. 2024 (NT$719 Mil) to Dec. 2025 (NT$851 Mil).


Ton Yi Industrial Other Current Assets Related Terms


Ton Yi Industrial Other Current Assets Historical Data

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The historical data trend for Ton Yi Industrial'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.

Ton Yi Industrial Other Current Assets Chart

Ton Yi Industrial 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 541.37 211.60 468.36 719.39 850.66

Ton Yi Industrial 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 719.39 1,249.00 1,134.78 1,016.35 850.66
TPE:9907
89GF Score
Ton Yi Industrial Corp TPE:9907
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Ton Yi Industrial 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$851 Mil mean?
Ton Yi Industrial (TPE:9907) has a Other Current Assets of NT$851 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 Ton Yi Industrial.
Is Ton Yi Industrial's Other Current Assets too high?
Ton Yi Industrial's current Other Current Assets is NT$851 Mil. Overall, Ton Yi Industrial has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ton Yi Industrial's Other Current Assets compare to SW and PKG?
Ton Yi Industrial's Other Current Assets of NT$851 Mil can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Other Current Assets depends on the Packaging & Containers 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 Ton Yi Industrial. Ton Yi Industrial's current Other Current Assets is NT$851 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ton Yi Industrial stock overvalued right now?
Based on GuruFocus' analysis, Ton Yi Industrial (TPE:9907) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.59, compared to a current price of NT$15.10 — trading 22.9% below its estimated fair value. The current Other Current Assets is NT$851 Mil. Ton Yi Industrial's overall GF Score™ is 89/100 with 2 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 Ton Yi Industrial (TPE:9907), the current Other Current Assets is NT$851 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 Ton Yi Industrial (TPE:9907) Overvalued in 2026?

Based on GuruFocus' analysis, Ton Yi Industrial stock appears to be undervalued. The current stock price of NT$15.10 is trading 22.9% below its estimated GF Value™ of NT$19.59. GuruFocus considers Ton Yi Industrial to be Modestly Undervalued.

Key valuation signals for TPE:9907:

  • Other Current Assets: NT$851 Mil
  • GF Value™: NT$19.59 vs. price of NT$15.10 (22.9% below fair value)
  • GF Score™: 89/100 with 2 warning signs

No single metric tells the full story. See the TPE:9907 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ton Yi Industrial Business Description

Address No. 837, Zhongzheng North Road, Yongkang District, Tainan City, TWN, 710002
Ton Yi Industrial Corp manufactures and sells a variety of packaging products. The company's primary product categories include cold rolled carbon steel, tin plates, tin cans, and polyethylene terephthalate (PET). Cold rolled carbon steel is sold to manufacturers of buckets, electric parts, steel tubes, and car parts. Tin plates are sold to manufacturers of nozzles, spouts, crown caps, and can liners. Tin cans are typically sold to the food industry, while PET is used to make plastic bottles, caps, and labels for the beverage industry. The company's segments include: Taiwan; Mainland China - tinplate products; Mainland China - plastic products; and Others.
89GF Score

Get the complete analysis for TPE:9907

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

NT$15.10
Price
NT$19.59
GF Value