ISP Holdings (HKSE:02340) Total Current Assets: HK$270.2 Mil (As of Dec. 2025)

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HKSE:02340 ISP Holdings Ltd HKSE:02340
37 GF Score
Price HK$0.14
GF Value HK$0.17
Valuation Modestly Undervalued
! 5 Warning Signs
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What is ISP Holdings Total Current Assets?

ISP Holdings HKSE:02340 +1.45% 37 Total Current Assets is HK$270.2 Mil as of Dec. 2025. GuruFocus rates HKSE:02340 with a GF Score™ of 37/100 and a GF Value™ of HK$0.17 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. ISP Holdings's total current assets for the quarter that ended in Dec. 2025 was HK$270.2 Mil.

ISP Holdings  (HKSE:02340) 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.

ISP 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)
=16.668-143.073+0.75 * 85.534+0.5 * 0
=-62.3

* 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.

ISP Holdings Total Current Assets Related Terms

ISP Holdings Total Current Assets Historical Data

* Premium members only.

The historical data trend for ISP 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.

ISP Holdings Total Current Assets Chart

ISP 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 517.66 422.14 346.53 295.66 270.23

ISP Holdings Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 310.67 295.66 283.05 270.23 245.04
HKSE:02340
37GF Score
ISP Holdings Ltd HKSE:02340
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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ISP 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.

ISP Holdings'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
=16.668+152.754+0+100.809
=270.2

ISP Holdings'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
=16.668+152.754+0+100.809
=270.2

* 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$270.2 Mil mean?
ISP Holdings (HKSE:02340) has a Total Current Assets of HK$270.2 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 ISP Holdings and its competitors.
Is ISP Holdings' Total Current Assets too high?
ISP Holdings' current Total Current Assets is HK$270.2 Mil. Overall, ISP Holdings has a GF Score™ of 37/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ISP Holdings' Total Current Assets compare to PWR and FIX?
ISP Holdings' Total Current Assets of HK$270.2 Mil can be compared against companies in the Construction 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 Construction company?
A good Total Current Assets depends on the Construction 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 ISP Holdings and its competitors. ISP Holdings's current Total Current Assets is HK$270.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ISP Holdings stock overvalued right now?
Based on GuruFocus' analysis, ISP Holdings (HKSE:02340) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.17, compared to a current price of HK$0.14 — trading 17.6% below its estimated fair value. The current Total Current Assets is HK$270.2 Mil. ISP Holdings' overall GF Score™ is 37/100 with 5 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 ISP Holdings (HKSE:02340), the current Total Current Assets is HK$270.2 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 ISP Holdings (HKSE:02340) Overvalued in 2026?

Based on GuruFocus' analysis, ISP Holdings stock appears to be undervalued. The current stock price of HK$0.14 is trading 17.6% below its estimated GF Value™ of HK$0.17. GuruFocus considers ISP Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:02340:

  • Total Current Assets: HK$270.2 Mil
  • GF Value™: HK$0.17 vs. price of HK$0.14 (17.6% below fair value)
  • GF Score™: 37/100 with 5 warning signs

No single metric tells the full story. See the HKSE:02340 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

ISP Holdings Business Description

Address No. 1 Tai Yip Street, Hay Nien Building, 3rd Floor, Kwun Tong, Kowloon, Hong Kong, HKG
ISP Holdings Ltd is an investment holding company. Along with its subsidiaries, it provides interiors and special projects business in Hong Kong and property and facility management business in China. Its customers include private residential owners and corporations, government organizations, educational institutions, landlords, developers, and investors. The company generates a majority of its revenue from its interiors and special projects business which functions as a building contractor and offers services like planning, consultancy, project management through construction, interior design, fitting-out, A&A, and renovation work. Geographically, Hong Kong and Macau are the company's key revenue generating markets, followed by the People's Republic of China.
37GF Score

Get the complete analysis for HKSE:02340

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

HK$0.14
Price
HK$0.17
GF Value