China Treasures New Materials Group (HKSE:02439) Total Current Assets: HK$183.2 Mil (As of Dec. 2025)

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HKSE:02439 China Treasures New Materials Group Ltd HKSE:02439
65 GF Score
Price HK$0.38
GF Value HK$0.20
Valuation Significantly Overvalued
! 9 Warning Signs
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What is China Treasures New Materials Group Total Current Assets?

China Treasures New Materials Group HKSE:02439 65 Total Current Assets is HK$183.2 Mil as of Dec. 2025. GuruFocus rates HKSE:02439 with a GF Score™ of 65/100 and a GF Value™ of HK$0.20 (Significantly Overvalued). The stock has 9 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. China Treasures New Materials Group's total current assets for the quarter that ended in Dec. 2025 was HK$183.2 Mil.


China Treasures New Materials Group  (HKSE:02439) 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 Treasures New Materials Group'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)
=24.567-331.928+0.75 * 61.806+0.5 * 19.089
=-251.5

* 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 Treasures New Materials Group Total Current Assets Related Terms


China Treasures New Materials Group Total Current Assets Historical Data

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The historical data trend for China Treasures New Materials Group'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 Treasures New Materials Group Total Current Assets Chart

China Treasures New Materials Group Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Total Current Assets
Get a 7-Day Free Trial 217.94 237.18 487.35 606.64 183.24

China Treasures New Materials Group Semi-Annual Data
Dec19 Dec20 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 487.35 565.38 606.64 568.96 183.24
HKSE:02439
65GF Score
China Treasures New Materials Group Ltd HKSE:02439
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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China Treasures New Materials Group 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 Treasures New Materials Group's Total Current Assets for the fiscal year that ended in Dec. 2025 is calculated as

China Treasures New Materials Group'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$183.2 Mil mean?
China Treasures New Materials Group (HKSE:02439) has a Total Current Assets of HK$183.2 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 China Treasures New Materials Group and its competitors.
Is China Treasures New Materials Group's Total Current Assets too high?
China Treasures New Materials Group's current Total Current Assets is HK$183.2 Mil. Overall, China Treasures New Materials Group has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Treasures New Materials Group's Total Current Assets compare to LIN and SHW?
China Treasures New Materials Group's Total Current Assets of HK$183.2 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Total Current Assets depends on the Chemicals 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 Treasures New Materials Group and its competitors. China Treasures New Materials Group's current Total Current Assets is HK$183.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Treasures New Materials Group stock overvalued right now?
Based on GuruFocus' analysis, China Treasures New Materials Group (HKSE:02439) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.20, compared to a current price of HK$0.38 — trading 90% above its estimated fair value. The current Total Current Assets is HK$183.2 Mil. China Treasures New Materials Group's overall GF Score™ is 65/100 with 9 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 Treasures New Materials Group (HKSE:02439), the current Total Current Assets is HK$183.2 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 China Treasures New Materials Group (HKSE:02439) Overvalued in 2026?

Based on GuruFocus' analysis, China Treasures New Materials Group stock appears to be overvalued. The current stock price of HK$0.38 is trading 90% above its estimated GF Value™ of HK$0.20. GuruFocus considers China Treasures New Materials Group to be Significantly Overvalued.

Key valuation signals for HKSE:02439:

  • Total Current Assets: HK$183.2 Mil
  • GF Value™: HK$0.20 vs. price of HK$0.38 (90% above fair value)
  • GF Score™: 65/100 with 9 warning signs

No single metric tells the full story. See the HKSE:02439 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Treasures New Materials Group Business Description

Address No. 3, Jing\'Er Road, Jiutai Economic Development Zone, Kalun Industrial South Region, Jilin Province, Changchun, CHN
China Treasures New Materials Group Ltd mainly engages in developing and manufacturing biodegradable plastic products in Northeast China. Its biodegradable plastic products mainly come in biodegradable roll bags. The Group provides biodegradable plastic products, including biodegradable masterbatches that can be used to produce biodegradable plastic products. It has two reportable and operating segments: development and manufacture of biodegradable plastic products, and development and manufacture of non-biodegradable automobile plastic parts. The Group generates the majority of its revenue from the development and manufacture of biodegradable plastic products. Geographically, it generates maximum revenue from the People's Republic of China (PRC).
65GF Score

Get the complete analysis for HKSE:02439

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

HK$0.38
Price
HK$0.20
GF Value