West China Cement (FRA:WFG1) Total Current Assets: €996 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.

FRA:WFG1 West China Cement Ltd FRA:WFG1
79 GF Score
Price €0.17
GF Value €0.14
Valuation Modestly Overvalued
! 8 Warning Signs
View Full Analysis

What is West China Cement Total Current Assets?

West China Cement FRA:WFG1 +4.29% 79 Total Current Assets is €996 Mil as of Dec. 2025. GuruFocus rates FRA:WFG1 with a GF Score™ of 79/100 and a GF Value™ of €0.14 (Modestly Overvalued). The stock has 8 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. West China Cement's total current assets for the quarter that ended in Dec. 2025 was €996 Mil.

West China Cement  (FRA:WFG1) Total Current Assets Explanation

In Ben Graham's calculation of liquidation value, inventory is only considered worth half of its book value, and accounts receivable is considered worth 75% of its value. Therefore the liquidation value is lower than calculated from total current assets.

West China Cement's Liquidation Value for the quarter that ended in Dec. 2025 is

Liquidation value
= Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=92.915-2584.941+0.75 * 191.513+0.5 * 309.682
=-2,194

* 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.

West China Cement Total Current Assets Related Terms

West China Cement Total Current Assets Historical Data

* Premium members only.

The historical data trend for West China Cement's Total 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.

West China Cement Total Current Assets Chart

West China Cement Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Total Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,227.59 927.54 1,003.03 1,210.99 996.39

West China Cement Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Total 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 1,003.03 1,201.25 1,210.99 1,183.83 996.39
FRA:WFG1
79GF Score
West China Cement Ltd FRA:WFG1
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

West China Cement Total Current Assets Calculation

Total Current Assets are the asset that can be converted to cash or used to pay current liabilities within 12 months.

West China Cement's Total Current Assets for the fiscal year that ended in Dec. 2025 is calculated as

Total Current Assets=Cash, Cash Equivalents, Marketable Securities+Total Receivables+Total Inventories+Other Current Assets
=92.915+388.739+309.682+205.049
=996

West China Cement's Total Current Assets for the quarter that ended in Dec. 2025 is calculated as

Total Current Assets=Cash, Cash Equivalents, Marketable Securities+Total Receivables+Total Inventories+Other Current Assets
=92.915+388.739+309.682+205.049
=996

* 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.

Total Current Assets is linked to the Current Ratio, which is the result of dividing total current assets by total current liabilities. It is frequently used as an indicator of a company's liquidity, its ability to meet short-term obligations.

Total Current Assets is also linked to Working Capital, Net working capital is calculated as Total Current Assets minus Total Current Liabilities.

Frequently Asked Questions Learn more about Total Current Assets →
What does a Total Current Assets of €996 Mil mean?
West China Cement (FRA:WFG1) has a Total Current Assets of €996 Mil as of Dec. 2025. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for West China Cement and its competitors.
Is West China Cement's Total Current Assets too high?
West China Cement's current Total Current Assets is €996 Mil. Overall, West China Cement has a GF Score™ of 79/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does West China Cement's Total Current Assets compare to CRH and VMC?
West China Cement's Total Current Assets of €996 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Total Current Assets for a Building Materials company?
A good Total Current Assets depends on the Building Materials industry context. However, Total 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 Total Current Assets mean?
A high Total Current Assets can signal that a stock is expensive relative to its fundamentals. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for West China Cement and its competitors. West China Cement's current Total Current Assets is €996 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West China Cement stock overvalued right now?
Based on GuruFocus' analysis, West China Cement (FRA:WFG1) is currently considered Modestly Overvalued. The stock's GF Value™ is €0.14, compared to a current price of €0.17 — trading 21.4% above its estimated fair value. The current Total Current Assets is €996 Mil. West China Cement's overall GF Score™ is 79/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Total Current Assets calculated?
Total Current Assets is calculated from a company's financial statements. For West China Cement (FRA:WFG1), the current Total Current Assets is €996 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 West China Cement (FRA:WFG1) Overvalued in 2026?

Based on GuruFocus' analysis, West China Cement stock appears to be overvalued. The current stock price of €0.17 is trading 21.4% above its estimated GF Value™ of €0.14. GuruFocus considers West China Cement to be Modestly Overvalued.

Key valuation signals for FRA:WFG1:

  • Total Current Assets: €996 Mil
  • GF Value™: €0.14 vs. price of €0.17 (21.4% above fair value)
  • GF Score™: 79/100 with 8 warning signs

No single metric tells the full story. See the FRA:WFG1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

West China Cement Business Description

Other Exchanges 02233:Hong KongWFG1:Germany
Address No. 336 4th Shenzhou Road, Yaobai R&D Training Center, Aerospace Industrial Base, Chang’an District, Xian, Shaanxi, CHN
West China Cement Ltd is engaged in the manufacturing and sales of cement and cement products in China. The primary use of West China's cement is in the construction of infrastructure projects such as highways, bridges, railways, roads, and residential buildings. It operates in two business segments: The PRC market and Overseas markets. The PRC markets generated the key revenue.
79GF Score

Get the complete analysis for FRA:WFG1

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

€0.17
Price
€0.14
GF Value