Universal Scientific Industrial (Shanghai) Co (SHSE:601231) Total Current Assets: ¥32,018 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SHSE:601231 Universal Scientific Industrial (Shanghai) Co Ltd SHSE:601231
76 GF Score
Price ¥24.37
GF Value ¥15.18
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Universal Scientific Industrial (Shanghai) Co Total Current Assets?

Universal Scientific Industrial (Shanghai) Co SHSE:601231 -6.63% 76 Total Current Assets is ¥32,018 Mil as of Mar. 2026. GuruFocus rates SHSE:601231 with a GF Score™ of 76/100 and a GF Value™ of ¥15.18 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. Universal Scientific Industrial (Shanghai) Co's total current assets for the quarter that ended in Mar. 2026 was ¥32,018 Mil.


Universal Scientific Industrial (Shanghai) Co  (SHSE:601231) 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.

Universal Scientific Industrial (Shanghai) Co's Liquidation Value for the quarter that ended in Mar. 2026 is

Liquidation value
= Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=13528.722-17401.354+0.75 * 8893.26+0.5 * 8668.65
=7,132

* 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.


Universal Scientific Industrial (Shanghai) Co Total Current Assets Related Terms


Universal Scientific Industrial (Shanghai) Co Total Current Assets Historical Data

* Premium members only.

The historical data trend for Universal Scientific Industrial (Shanghai) 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.

Universal Scientific Industrial (Shanghai) Co Total Current Assets Chart

Universal Scientific Industrial (Shanghai) 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 28,494.70 30,851.20 31,048.79 31,596.62 32,143.17

Universal Scientific Industrial (Shanghai) Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 30,794.91 30,883.08 33,523.98 32,143.17 32,018.19
SHSE:601231
76GF Score
Universal Scientific Industrial (Shanghai) Co Ltd SHSE:601231
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Universal Scientific Industrial (Shanghai) 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.

Universal Scientific Industrial (Shanghai) Co's Total Current Assets for the fiscal year that ended in Dec. 2025 is calculated as

Universal Scientific Industrial (Shanghai) Co's Total Current Assets for the quarter that ended in Mar. 2026 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 ¥32,018 Mil mean?
Universal Scientific Industrial (Shanghai) Co (SHSE:601231) has a Total Current Assets of ¥32,018 Mil as of Mar. 2026. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for Universal Scientific Industrial (Shanghai) Co and its competitors.
Is Universal Scientific Industrial (Shanghai) Co's Total Current Assets too high?
Universal Scientific Industrial (Shanghai) Co's current Total Current Assets is ¥32,018 Mil. Overall, Universal Scientific Industrial (Shanghai) Co has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universal Scientific Industrial (Shanghai) Co's Total Current Assets compare to APH and GLW?
Universal Scientific Industrial (Shanghai) Co's Total Current Assets of ¥32,018 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Total Current Assets depends on the Hardware 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 Universal Scientific Industrial (Shanghai) Co and its competitors. Universal Scientific Industrial (Shanghai) Co's current Total Current Assets is ¥32,018 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Scientific Industrial (Shanghai) Co stock overvalued right now?
Based on GuruFocus' analysis, Universal Scientific Industrial (Shanghai) Co (SHSE:601231) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥15.18, compared to a current price of ¥24.37 — trading 60.5% above its estimated fair value. The current Total Current Assets is ¥32,018 Mil. Universal Scientific Industrial (Shanghai) Co's overall GF Score™ is 76/100 with 3 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 Universal Scientific Industrial (Shanghai) Co (SHSE:601231), the current Total Current Assets is ¥32,018 Mil as of Mar. 2026. 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 Universal Scientific Industrial (Shanghai) Co (SHSE:601231) Overvalued in 2026?

Based on GuruFocus' analysis, Universal Scientific Industrial (Shanghai) Co stock appears to be overvalued. The current stock price of ¥24.37 is trading 60.5% above its estimated GF Value™ of ¥15.18. GuruFocus considers Universal Scientific Industrial (Shanghai) Co to be Significantly Overvalued.

Key valuation signals for SHSE:601231:

  • Total Current Assets: ¥32,018 Mil
  • GF Value™: ¥15.18 vs. price of ¥24.37 (60.5% above fair value)
  • GF Score™: 76/100 with 3 warning signs

No single metric tells the full story. See the SHSE:601231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Universal Scientific Industrial (Shanghai) Co Business Description

Address No. 169, Shengxia Road, 5th Floor, Building B, Pudong New Area, Shanghai, CHN, 201203
Universal Scientific Industrial (Shanghai) Co Ltd provides electronics manufacturing service industry, and its products are mainly used in consumer electronics, cloud storage, industrial, automotive electronics, and medical industries. The Company's service products, business layout, and operations are characterized by modularization, diversification, and globalization. The company's sales service network spans North America, Europe, Japan, China, Taiwan, and has manufacturing sites in China, Taiwan, Korea, and Mexico.
76GF Score

Get the complete analysis for SHSE:601231

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

¥24.37
Price
¥15.18
GF Value