Lung Pien Vacuum Industry Co (ROCO:5267) Total Current Assets: NT$532.3 Mil (As of Dec. 2025)

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ROCO:5267 Lung Pien Vacuum Industry Co Ltd ROCO:5267
70 GF Score
Price NT$47.95
GF Value NT$25.86
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lung Pien Vacuum Industry Co Total Current Assets?

Lung Pien Vacuum Industry Co ROCO:5267 -8.67% 70 Total Current Assets is NT$532.3 Mil as of Dec. 2025. GuruFocus rates ROCO:5267 with a GF Score™ of 70/100 and a GF Value™ of NT$25.86 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. Lung Pien Vacuum Industry Co's total current assets for the quarter that ended in Dec. 2025 was NT$532.3 Mil.

Lung Pien Vacuum Industry Co  (ROCO:5267) 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.

Lung Pien Vacuum Industry Co'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)
=288.767-147.47+0.75 * 75.098+0.5 * 101.161
=248.2

* 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.

Lung Pien Vacuum Industry Co Total Current Assets Related Terms

Lung Pien Vacuum Industry Co Total Current Assets Historical Data

* Premium members only.

The historical data trend for Lung Pien Vacuum Industry Co'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.

Lung Pien Vacuum Industry Co Total Current Assets Chart

Lung Pien Vacuum Industry Co 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 653.05 676.32 707.31 641.75 532.26

Lung Pien Vacuum Industry Co 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 707.31 702.93 641.75 652.87 532.26
ROCO:5267
70GF Score
Lung Pien Vacuum Industry Co Ltd ROCO:5267
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Lung Pien Vacuum Industry Co 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.

Lung Pien Vacuum Industry Co'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
=288.767+86.125+101.161+56.202
=532.3

Lung Pien Vacuum Industry Co'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
=288.767+86.125+101.161+56.202
=532.3

* 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.

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 NT$532.3 Mil mean?
Lung Pien Vacuum Industry Co (ROCO:5267) has a Total Current Assets of NT$532.3 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 Lung Pien Vacuum Industry Co and its competitors.
Is Lung Pien Vacuum Industry Co's Total Current Assets too high?
Lung Pien Vacuum Industry Co's current Total Current Assets is NT$532.3 Mil. Overall, Lung Pien Vacuum Industry Co has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lung Pien Vacuum Industry Co's Total Current Assets compare to GEV and ETN?
Lung Pien Vacuum Industry Co's Total Current Assets of NT$532.3 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Total Current Assets depends on the Industrial Products 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 Lung Pien Vacuum Industry Co and its competitors. Lung Pien Vacuum Industry Co's current Total Current Assets is NT$532.3 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lung Pien Vacuum Industry Co stock overvalued right now?
Based on GuruFocus' analysis, Lung Pien Vacuum Industry Co (ROCO:5267) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$25.86, compared to a current price of NT$47.95 — trading 85.4% above its estimated fair value. The current Total Current Assets is NT$532.3 Mil. Lung Pien Vacuum Industry Co's overall GF Score™ is 70/100 with 4 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 Lung Pien Vacuum Industry Co (ROCO:5267), the current Total Current Assets is NT$532.3 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 Lung Pien Vacuum Industry Co (ROCO:5267) Overvalued in 2026?

Based on GuruFocus' analysis, Lung Pien Vacuum Industry Co stock appears to be overvalued. The current stock price of NT$47.95 is trading 85.4% above its estimated GF Value™ of NT$25.86. GuruFocus considers Lung Pien Vacuum Industry Co to be Significantly Overvalued.

Key valuation signals for ROCO:5267:

  • Total Current Assets: NT$532.3 Mil
  • GF Value™: NT$25.86 vs. price of NT$47.95 (85.4% above fair value)
  • GF Score™: 70/100 with 4 warning signs

No single metric tells the full story. See the ROCO:5267 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Lung Pien Vacuum Industry Co Business Description

Address No.2, Datong Road, Wuqi District, Taichung City, TWN
Lung Pien Vacuum Industry Co Ltd is a Taiwan-based company engaged in the development and manufacture of vacuum coating machines. The company manufactures large-scale vacuum evaporation equipment. The company offered products can be applied to the coating of lenses, lamps, accessories, digital camera lenses, cell phone lenses and casings, DVD heads, and others. Its activities cover sales of vacuum components, coating materials, electron guns, ion guns, vacuum pumps, vacuum pump oil, other vacuum parts materials in Europe, America, and Japan, and sales of OLYMPUS series of optical testing instruments and wiping liquids in Japan, such as interferometer, lens reflectance measuring machine, lens eccentric measuring machine and environmentally friendly lens wiping liquid.
70GF Score

Get the complete analysis for ROCO:5267

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

NT$47.95
Price
NT$25.86
GF Value