Top High Image (ROCO:3284) Other Current Payables: NT$71.4 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.

ROCO:3284 Top High Image Corp ROCO:3284
61 GF Score
Price NT$21.20
GF Value NT$19.52
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Top High Image Other Current Payables?

Top High Image ROCO:3284 -0.93% 61 Other Current Payables is NT$71.4 Mil as of Dec. 2025. GuruFocus rates ROCO:3284 with a GF Score™ of 61/100 and a GF Value™ of NT$19.52 (Fairly Valued). The stock has 6 warning signs investors should review.

Top High Image's Other Current Payables for the quarter that ended in Dec. 2025 was NT$71.4 Mil.

Top High Image's quarterly Other Current Payables declined from Jun. 2025 (NT$133.8 Mil) to Sep. 2025 (NT$78.0 Mil) and declined from Sep. 2025 (NT$78.0 Mil) to Dec. 2025 (NT$71.4 Mil).

Top High Image's annual Other Current Payables increased from Dec. 2023 (NT$57.8 Mil) to Dec. 2024 (NT$68.2 Mil) and increased from Dec. 2024 (NT$68.2 Mil) to Dec. 2025 (NT$71.4 Mil).


Top High Image Other Current Payables Related Terms


Top High Image Other Current Payables Historical Data

* Premium members only.

The historical data trend for Top High Image's Other Current Payables 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.

Top High Image Other Current Payables Chart

Top High Image Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Payables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 29.72 36.48 57.82 68.22 71.45

Top High Image Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Other Current Payables 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 68.22 67.51 133.75 78.02 71.45
ROCO:3284
61GF Score
Top High Image Corp ROCO:3284
Other Current Payables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Top High Image Other Current Payables Calculation

Other Current Payables is the payables owed and expected to be paid within one year or one operating cycle that not otherwise classified. It includes dividends payable and all other current payables.

Frequently Asked Questions Learn more about Other Current Payables →
What does a Other Current Payables of NT$71.4 Mil mean?
Top High Image (ROCO:3284) has a Other Current Payables of NT$71.4 Mil as of Dec. 2025. Other Current Payables is the payables owed and expected to be paid within one year that not otherwise classified. View historical data on Top High Image and its competitors.
Is Top High Image's Other Current Payables too high?
Top High Image's current Other Current Payables is NT$71.4 Mil. Overall, Top High Image has a GF Score™ of 61/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Top High Image's Other Current Payables compare to GEV and ETN?
Top High Image's Other Current Payables of NT$71.4 Mil can be compared against companies in the Industrial Products 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 Payables for an Industrial Products company?
A good Other Current Payables depends on the Industrial Products industry context. However, Other Current Payables 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 Payables mean?
A high Other Current Payables can signal that a stock is expensive relative to its fundamentals. Other Current Payables is the payables owed and expected to be paid within one year that not otherwise classified. View historical data on Top High Image and its competitors. Top High Image's current Other Current Payables is NT$71.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top High Image stock overvalued right now?
Based on GuruFocus' analysis, Top High Image (ROCO:3284) is currently considered Fairly Valued. The stock's GF Value™ is NT$19.52, compared to a current price of NT$21.20 — trading 8.6% above its estimated fair value. The current Other Current Payables is NT$71.4 Mil. Top High Image's overall GF Score™ is 61/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Payables calculated?
Other Current Payables is calculated from a company's financial statements. For Top High Image (ROCO:3284), the current Other Current Payables is NT$71.4 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 Top High Image (ROCO:3284) Overvalued in 2026?

Based on GuruFocus' analysis, Top High Image stock appears to be overvalued. The current stock price of NT$21.20 is trading 8.6% above its estimated GF Value™ of NT$19.52. GuruFocus considers Top High Image to be Fairly Valued.

Key valuation signals for ROCO:3284:

  • Other Current Payables: NT$71.4 Mil
  • GF Value™: NT$19.52 vs. price of NT$21.20 (8.6% above fair value)
  • GF Score™: 61/100 with 6 warning signs

No single metric tells the full story. See the ROCO:3284 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Top High Image Business Description

Address No. 20, Juguang 2nd Street, Dafa industrial park, Daliao District, Kaohsiung, TWN, 831
Top High Image Corp. is a company based in Kaohsiung, Taiwan, specializing in manufacturing and selling offset printing plates and printing consumables. It offers a wide range of printing plates, including process-free, thermal CTP, positive thermal CTP, and conventional plates used in various printing applications like brochures, newspapers, packaging, and labels. Besides printing plates, it also deals in trading and services, food manufacturing and wholesale, advertising, and real estate agency and leasing services. The main source of income for the company was through the sales of pre-sensitized plates and the land through a joint construction and sub-sales project as well as a real estate agency.
61GF Score

Get the complete analysis for ROCO:3284

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

NT$21.20
Price
NT$19.52
GF Value