Toplus Global Co (ROCO:3522) Other Current Receivables: NT$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:3522 Toplus Global Co Ltd ROCO:3522
48 GF Score
Price NT$11.65
GF Value NT$16.44
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Toplus Global Co Other Current Receivables?

Toplus Global Co ROCO:3522 -4.90% 48 Other Current Receivables is NT$4 Mil as of Dec. 2025. GuruFocus rates ROCO:3522 with a GF Score™ of 48/100 and a GF Value™ of NT$16.44 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Toplus Global Co's Other Current Receivables for the quarter that ended in Dec. 2025 was NT$4 Mil.

Toplus Global Co's quarterly Other Current Receivables declined from Jun. 2025 (NT$27.54 Mil) to Sep. 2025 (NT$4.79 Mil) but then stayed the same from Sep. 2025 (NT$4.79 Mil) to Dec. 2025 (NT$3.64 Mil).

Toplus Global Co's annual Other Current Receivables increased from Dec. 2023 (NT$2.07 Mil) to Dec. 2024 (NT$29.43 Mil) but then declined from Dec. 2024 (NT$29.43 Mil) to Dec. 2025 (NT$3.64 Mil).


Toplus Global Co Other Current Receivables Related Terms


Toplus Global Co Other Current Receivables Historical Data

* Premium members only.

The historical data trend for Toplus Global Co's Other Current Receivables 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.

Toplus Global Co Other Current Receivables Chart

Toplus Global Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only 37.57 33.58 2.07 29.43 3.64

Toplus Global Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Other Current Receivables 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 29.43 19.60 27.54 4.79 3.64
ROCO:3522
48GF Score
Toplus Global Co Ltd ROCO:3522
Other Current Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Toplus Global Co Other Current Receivables Calculation

GuruFocus uses a standardized financial statement format for all companies. GuruFocus lists Accounts Receivable, Notes Receivable , Loans Receivable and Other Current Receivables under the "Total Receivables" section.

What does a Other Current Receivables of NT$4 Mil mean?
Toplus Global Co (ROCO:3522) has a Other Current Receivables of NT$4 Mil as of Dec. 2025. Other Current Receivables is other current receivables of that not otherwise classified. View historical data on Toplus Global Co and its competitors.
Is Toplus Global Co's Other Current Receivables too high?
Toplus Global Co's current Other Current Receivables is NT$4 Mil. Overall, Toplus Global Co has a GF Score™ of 48/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Toplus Global Co's Other Current Receivables compare to MCD and SBUX?
Toplus Global Co's Other Current Receivables of NT$4 Mil can be compared against companies in the Restaurants 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 Receivables for a Restaurants company?
A good Other Current Receivables depends on the Restaurants industry context. However, Other Current Receivables 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 Receivables mean?
A high Other Current Receivables can signal that a stock is expensive relative to its fundamentals. Other Current Receivables is other current receivables of that not otherwise classified. View historical data on Toplus Global Co and its competitors. Toplus Global Co's current Other Current Receivables is NT$4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Toplus Global Co stock overvalued right now?
Based on GuruFocus' analysis, Toplus Global Co (ROCO:3522) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.44, compared to a current price of NT$11.65 — trading 29.1% below its estimated fair value. The current Other Current Receivables is NT$4 Mil. Toplus Global Co's overall GF Score™ is 48/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Receivables calculated?
Other Current Receivables is calculated from a company's financial statements. For Toplus Global Co (ROCO:3522), the current Other Current Receivables is NT$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 Toplus Global Co (ROCO:3522) Overvalued in 2026?

Based on GuruFocus' analysis, Toplus Global Co stock appears to be undervalued. The current stock price of NT$11.65 is trading 29.1% below its estimated GF Value™ of NT$16.44. GuruFocus considers Toplus Global Co to be Modestly Undervalued.

Key valuation signals for ROCO:3522:

  • Other Current Receivables: NT$4 Mil
  • GF Value™: NT$16.44 vs. price of NT$11.65 (29.1% below fair value)
  • GF Score™: 48/100 with 5 warning signs

No single metric tells the full story. See the ROCO:3522 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Toplus Global Co Business Description

Address No.216, Section 2, Zhongshan Road, 13th Floor, Sector 3, Zhonghe District, New Taipei City, TWN, 242
Toplus Global Co Ltd provides catering management services. The Company offers specialties, fast food products, desserts, drinks, and other related products. It also provides wedding services. It owns DingXian and AmazingHall. DingXian stores in Taipei, Taichung, and Kaohsiung. Amazing Hall contains wedding halls and a marine manor. Its segments are Catering segments and Other segments. The catering segment, which generated maximum revenue, is responsible for catering management and operations; and Other segments, are responsible for hotel catering management consulting and travel agency services.
48GF Score

Get the complete analysis for ROCO:3522

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

NT$11.65
Price
NT$16.44
GF Value