Grade Upon Technology (ROCO:6739) Total Current Assets: NT$833.7 Mil (As of Dec. 2025)

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ROCO:6739 Grade Upon Technology Corp ROCO:6739
72 GF Score
Price NT$1,120.00
GF Value NT$383.98
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Grade Upon Technology Total Current Assets?

Grade Upon Technology ROCO:6739 -7.82% 72 Total Current Assets is NT$833.7 Mil as of Dec. 2025. GuruFocus rates ROCO:6739 with a GF Score™ of 72/100 and a GF Value™ of NT$383.98 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. Grade Upon Technology's total current assets for the quarter that ended in Dec. 2025 was NT$833.7 Mil.

Grade Upon Technology  (ROCO:6739) 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.

Grade Upon Technology'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)
=590.881-270.662+0.75 * 112.785+0.5 * 118.446
=464.0

* 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.

Grade Upon Technology Total Current Assets Related Terms

Grade Upon Technology Total Current Assets Historical Data

* Premium members only.

The historical data trend for Grade Upon Technology'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.

Grade Upon Technology Total Current Assets Chart

Grade Upon Technology Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Total Current Assets
Get a 7-Day Free Trial 252.26 276.35 373.46 734.13 833.70

Grade Upon Technology Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 734.13 831.91 800.36 697.84 833.70
ROCO:6739
72GF Score
Grade Upon Technology Corp ROCO:6739
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Grade Upon Technology 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.

Grade Upon Technology'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
=590.881+114.671+118.446+9.698
=833.7

Grade Upon Technology'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
=590.881+114.671+118.446+9.698
=833.7

* 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$833.7 Mil mean?
Grade Upon Technology (ROCO:6739) has a Total Current Assets of NT$833.7 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 Grade Upon Technology and its competitors.
Is Grade Upon Technology's Total Current Assets too high?
Grade Upon Technology's current Total Current Assets is NT$833.7 Mil. Overall, Grade Upon Technology has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Grade Upon Technology's Total Current Assets compare to NVDA and AVGO?
Grade Upon Technology's Total Current Assets of NT$833.7 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Total Current Assets depends on the Semiconductors 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 Grade Upon Technology and its competitors. Grade Upon Technology's current Total Current Assets is NT$833.7 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grade Upon Technology stock overvalued right now?
Based on GuruFocus' analysis, Grade Upon Technology (ROCO:6739) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$383.98, compared to a current price of NT$1,120.00 — trading 191.7% above its estimated fair value. The current Total Current Assets is NT$833.7 Mil. Grade Upon Technology's overall GF Score™ is 72/100 with 1 warning sign 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 Grade Upon Technology (ROCO:6739), the current Total Current Assets is NT$833.7 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 Grade Upon Technology (ROCO:6739) Overvalued in 2026?

Based on GuruFocus' analysis, Grade Upon Technology stock appears to be overvalued. The current stock price of NT$1,120.00 is trading 191.7% above its estimated GF Value™ of NT$383.98. GuruFocus considers Grade Upon Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6739:

  • Total Current Assets: NT$833.7 Mil
  • GF Value™: NT$383.98 vs. price of NT$1,120.00 (191.7% above fair value)
  • GF Score™: 72/100 with 1 warning sign

No single metric tells the full story. See the ROCO:6739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Grade Upon Technology Business Description

Address No. 1, Baotai 6th Road, 1st Floor, Hsinchu County, Zhubei City, TWN, 302
Grade Upon Technology Corp mainly engages in services related to intelligent automation systems for the high-tech industry, as well as in manufacturing, researching, designing, developing, selling, and leasing electronic components and related businesses. It focuses on serving the semiconductor, packaging and testing, printed circuit board (PCB), and panel optoelectronics industries. The Company provides customized integrated solutions, leveraging IoT sensors, AI-powered machine vision, machine hearing, and machine olfaction to enable equipment networking, data acquisition, and AI-based anomaly detection systems. Its products include Energy Saving Assistance, AI Smart Factory, Machine AI Sensing, and AIoT. The Company generates the majority of its revenue from Taiwan.
72GF Score

Get the complete analysis for ROCO:6739

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

NT$1,120.00
Price
NT$383.98
GF Value