China Partytime Culture Holdings (HKSE:01532) Total Current Assets: HK$99.4 Mil (As of Dec. 2025)

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HKSE:01532 China Partytime Culture Holdings Ltd HKSE:01532
37 GF Score
Price HK$0.14
GF Value HK$0.04
Valuation Significantly Overvalued
! 8 Warning Signs
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What is China Partytime Culture Holdings Total Current Assets?

China Partytime Culture Holdings HKSE:01532 -4.00% 37 Total Current Assets is HK$99.4 Mil as of Dec. 2025. GuruFocus rates HKSE:01532 with a GF Score™ of 37/100 and a GF Value™ of HK$0.04 (Significantly 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. China Partytime Culture Holdings's total current assets for the quarter that ended in Dec. 2025 was HK$99.4 Mil.


China Partytime Culture Holdings  (HKSE:01532) 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.

China Partytime Culture Holdings'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)
=75.463-23.999+0.75 * 0.872+0.5 * 10.804
=57.5

* 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.


China Partytime Culture Holdings Total Current Assets Related Terms


China Partytime Culture Holdings Total Current Assets Historical Data

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The historical data trend for China Partytime Culture Holdings'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.

China Partytime Culture Holdings Total Current Assets Chart

China Partytime Culture Holdings 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 208.25 170.55 145.81 213.07 99.39

China Partytime Culture Holdings 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 145.81 182.97 213.07 198.05 99.39
HKSE:01532
37GF Score
China Partytime Culture Holdings Ltd HKSE:01532
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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China Partytime Culture Holdings 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.

China Partytime Culture Holdings's Total Current Assets for the fiscal year that ended in Dec. 2025 is calculated as

China Partytime Culture Holdings's Total Current Assets for the quarter that ended in Dec. 2025 is calculated as

* 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 HK$99.4 Mil mean?
China Partytime Culture Holdings (HKSE:01532) has a Total Current Assets of HK$99.4 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 China Partytime Culture Holdings and its competitors.
Is China Partytime Culture Holdings' Total Current Assets too high?
China Partytime Culture Holdings' current Total Current Assets is HK$99.4 Mil. Overall, China Partytime Culture Holdings has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Partytime Culture Holdings' Total Current Assets compare to RL and LEVI?
China Partytime Culture Holdings' Total Current Assets of HK$99.4 Mil can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Total Current Assets depends on the Manufacturing - Apparel & Accessories 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 China Partytime Culture Holdings and its competitors. China Partytime Culture Holdings's current Total Current Assets is HK$99.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Partytime Culture Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Partytime Culture Holdings (HKSE:01532) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.14 — trading 260% above its estimated fair value. The current Total Current Assets is HK$99.4 Mil. China Partytime Culture Holdings' overall GF Score™ is 37/100 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 China Partytime Culture Holdings (HKSE:01532), the current Total Current Assets is HK$99.4 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 China Partytime Culture Holdings (HKSE:01532) Overvalued in 2026?

Based on GuruFocus' analysis, China Partytime Culture Holdings stock appears to be overvalued. The current stock price of HK$0.14 is trading 260% above its estimated GF Value™ of HK$0.04. GuruFocus considers China Partytime Culture Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:01532:

  • Total Current Assets: HK$99.4 Mil
  • GF Value™: HK$0.04 vs. price of HK$0.14 (260% above fair value)
  • GF Score™: 37/100 with 8 warning signs

No single metric tells the full story. See the HKSE:01532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Partytime Culture Holdings Business Description

Address No.3 Chunchao Road, Yichun Economic and Technological Development Zone, Jiangxi Province, Yichun, CHN
China Partytime Culture Holdings Ltd is an investment company. It is engaged in the design, development, production, selling, and marketing of cosplay products (including cosplay costumes and cosplay wigs) and non-cosplay apparel, which includes mainly sexy lingerie, fabric care, personal hygiene and home care products, and leasing of factory premises. The operating segments of the group are Wigs; Clothing and others; Fabric care, personal hygiene and home care products, and the Leasing of factory premises involving self-owned or held under leasehold interest. The group derives revenue from the PRC, the U.S., Germany, the U.K., the Netherlands, Japan, and other countries.
37GF Score

Get the complete analysis for HKSE:01532

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

HK$0.14
Price
HK$0.04
GF Value