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Formosa Optical Technology Co (ROCO:5312) 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.
Formosa Optical Technology Co's Liquidation Value for the quarter that ended in Dec. 2025 is
* 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.
Formosa Optical Technology Co Total Current Assets Related Terms
Formosa Optical Technology Co Total Current Assets Historical Data
* 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.
Formosa Optical Technology Co Total Current Assets Chart
* 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.
What does a Total Current Assets of NT$5,501 Mil mean?
Formosa Optical Technology Co (ROCO:5312) has a Total Current Assets of NT$5,501 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 Formosa Optical Technology Co and its competitors.
Is Formosa Optical Technology Co's Total Current Assets too high?
Formosa Optical Technology Co's current Total Current Assets is NT$5,501 Mil. Overall, Formosa Optical Technology Co has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Formosa Optical Technology Co's Total Current Assets compare to ISRG and BDX?
Formosa Optical Technology Co's Total Current Assets of NT$5,501 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Total Current Assets depends on the Medical Devices & Instruments 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 Formosa Optical Technology Co and its competitors. Formosa Optical Technology Co's current Total Current Assets is NT$5,501 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Formosa Optical Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Formosa Optical Technology Co (ROCO:5312) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$108.94, compared to a current price of NT$88.80 — trading 18.5% below its estimated fair value. The current Total Current Assets is NT$5,501 Mil. Formosa Optical Technology Co's overall GF Score™ is 83/100 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 Formosa Optical Technology Co (ROCO:5312), the current Total Current Assets is NT$5,501 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 Formosa Optical Technology Co (ROCO:5312) Overvalued in 2026?
Based on GuruFocus' analysis, Formosa Optical Technology Co stock appears to be undervalued.
The current stock price of NT$88.80 is trading 18.5% below its estimated GF Value™ of NT$108.94.
GuruFocus considers Formosa Optical Technology Co to be Modestly Undervalued.
Key valuation signals for ROCO:5312:
Total Current Assets: NT$5,501 Mil
GF Value™: NT$108.94 vs. price of NT$88.80 (18.5% below fair value)
No single metric tells the full story. See the ROCO:5312 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Formosa Optical Technology Co Business Description
Formosa Optical Technology Co Ltd is mainly engaged in the eyewear business, including optometry services and the retail business selling contact lenses and eye drops. The Group mainly derives revenue from the business divisions of Formosa Optical Technology and Bo Wei Optical, with Formosa Optical Technology generating maximum revenue. The majority of revenue is derived from the sale of glasses. The Group generates the majority of its revenue from Taiwan.
83GF Score
Get the complete analysis for ROCO:5312
Total Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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