Universal Cement (TPE:1104) 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 Cement'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.
Universal Cement Total Current Assets Related Terms
Universal Cement Total Current Assets Historical Data
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The historical data trend for Universal Cement'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.
* 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$7,753 Mil mean?
Universal Cement (TPE:1104) has a Total Current Assets of NT$7,753 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 Universal Cement and its competitors.
Is Universal Cement's Total Current Assets too high?
Universal Cement's current Total Current Assets is NT$7,753 Mil. Overall, Universal Cement has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Universal Cement's Total Current Assets compare to CRH and VMC?
Universal Cement's Total Current Assets of NT$7,753 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Total Current Assets depends on the Building Materials 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 Cement and its competitors. Universal Cement's current Total Current Assets is NT$7,753 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Cement stock overvalued right now?
Based on GuruFocus' analysis, Universal Cement (TPE:1104) is currently considered Fairly Valued. The stock's GF Value™ is NT$30.40, compared to a current price of NT$27.55 — trading 9.4% below its estimated fair value. The current Total Current Assets is NT$7,753 Mil. Universal Cement's overall GF Score™ is 82/100 with 2 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 Cement (TPE:1104), the current Total Current Assets is NT$7,753 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 Universal Cement (TPE:1104) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Cement stock appears to be undervalued.
The current stock price of NT$27.55 is trading 9.4% below its estimated GF Value™ of NT$30.40.
GuruFocus considers Universal Cement to be Fairly Valued.
Key valuation signals for TPE:1104:
Total Current Assets: NT$7,753 Mil
GF Value™: NT$30.40 vs. price of NT$27.55 (9.4% below fair value)
No single metric tells the full story. See the TPE:1104 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Cement Corporation is a Taiwan-based company predominantly engaged in manufacturing and selling cement and related construction materials. The company's reportable segments include Building materials and others. The majority of its revenue is generated from the building materials segment which is engaged in manufacturing and selling cement, concrete, and gypsum board. Geographically, key revenue for the company is derived from Taiwan.
82GF Score
Get the complete analysis for TPE:1104
Total Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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