Episil Precision (TPE:3016) Other Current Liabilities: NT$64 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:3016 Episil Precision Inc TPE:3016
59 GF Score
Price NT$95.30
GF Value NT$55.50
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Episil Precision Other Current Liabilities?

Episil Precision TPE:3016 -7.48% 59 Other Current Liabilities is NT$64 Mil as of Dec. 2025. GuruFocus rates TPE:3016 with a GF Score™ of 59/100 and a GF Value™ of NT$55.50 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Episil Precision's other current liabilities for the quarter that ended in Dec. 2025 was NT$64 Mil.

Episil Precision's quarterly other current liabilities increased from Jun. 2025 (NT$49 Mil) to Sep. 2025 (NT$54 Mil) and increased from Sep. 2025 (NT$54 Mil) to Dec. 2025 (NT$64 Mil).

Episil Precision's annual other current liabilities declined from Dec. 2023 (NT$54 Mil) to Dec. 2024 (NT$48 Mil) but then increased from Dec. 2024 (NT$48 Mil) to Dec. 2025 (NT$64 Mil).


Episil Precision Other Current Liabilities Related Terms


Episil Precision Other Current Liabilities Historical Data

* Premium members only.

The historical data trend for Episil Precision's Other Current Liabilities 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.

Episil Precision Other Current Liabilities Chart

Episil Precision Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Liabilities
Get a 7-Day Free Trial Premium Member Only Premium Member Only 58.39 65.00 53.63 47.64 64.35

Episil Precision Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Other Current Liabilities 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 47.64 47.98 49.10 54.05 64.35
TPE:3016
59GF Score
Episil Precision Inc TPE:3016
Other Current Liabilities is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Episil Precision Other Current Liabilities Calculation

The liability a company needs to pay in the next 12 months, but not assigned to Accounts Payable or Debt. For instance, Wal-Mart (WMT) has accrued wages, salaries, valuation, bonuses, insurance liabilities, accrued tax etc. These are all included in other current liabilities.

What does a Other Current Liabilities of NT$64 Mil mean?
Episil Precision (TPE:3016) has a Other Current Liabilities of NT$64 Mil as of Dec. 2025. Other current liabilities as record on a company's balance sheet not categorized as standard liabilities. View historical data on Episil Precision.
Is Episil Precision's Other Current Liabilities too high?
Episil Precision's current Other Current Liabilities is NT$64 Mil. Overall, Episil Precision has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Precision's Other Current Liabilities compare to AMAT and LRCX?
Episil Precision's Other Current Liabilities of NT$64 Mil can be compared against companies in the Semiconductors 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 Liabilities for a Semiconductors company?
A good Other Current Liabilities depends on the Semiconductors industry context. However, Other Current Liabilities 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 Liabilities mean?
A high Other Current Liabilities can signal that a stock is expensive relative to its fundamentals. Other current liabilities as record on a company's balance sheet not categorized as standard liabilities. View historical data on Episil Precision. Episil Precision's current Other Current Liabilities is NT$64 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Precision stock overvalued right now?
Based on GuruFocus' analysis, Episil Precision (TPE:3016) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$55.50, compared to a current price of NT$95.30 — trading 71.7% above its estimated fair value. The current Other Current Liabilities is NT$64 Mil. Episil Precision's overall GF Score™ is 59/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Liabilities calculated?
Other Current Liabilities is calculated from a company's financial statements. For Episil Precision (TPE:3016), the current Other Current Liabilities is NT$64 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 Episil Precision (TPE:3016) Overvalued in 2026?

Based on GuruFocus' analysis, Episil Precision stock appears to be overvalued. The current stock price of NT$95.30 is trading 71.7% above its estimated GF Value™ of NT$55.50. GuruFocus considers Episil Precision to be Significantly Overvalued.

Key valuation signals for TPE:3016:

  • Other Current Liabilities: NT$64 Mil
  • GF Value™: NT$55.50 vs. price of NT$95.30 (71.7% above fair value)
  • GF Score™: 59/100 with 7 warning signs

No single metric tells the full story. See the TPE:3016 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Episil Precision Business Description

Address No. 10, Duxing 1st Road, Hsinchu Science Park, Hsinchu, TWN, 30078
Episil Precision Inc is engaged in the development, manufacturing, and sale of silicon epitaxy wafers and compound semiconductor epitaxial wafers. Its product range includes silicon epitaxy, SiC/SiC Epitaxy, and GaN/Si Epitaxy.
59GF Score

Get the complete analysis for TPE:3016

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

NT$95.30
Price
NT$55.50
GF Value