China Petrochemical Development (TPE:1314) Total Current Assets: NT$57,801 Mil (As of Dec. 2025)


TPE:1314 China Petrochemical Development Corp TPE:1314
60 GF Score
Price NT$8.90
GF Value NT$6.71
Valuation Significantly Overvalued
! 6 Warning Signs
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What is China Petrochemical Development Total Current Assets?

China Petrochemical Development TPE:1314 60 Total Current Assets is NT$57,801 Mil as of Dec. 2025. GuruFocus rates TPE:1314 with a GF Score™ of 60/100 and a GF Value™ of NT$6.71 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. China Petrochemical Development's total current assets for the quarter that ended in Dec. 2025 was NT$57,801 Mil.


China Petrochemical Development  (TPE:1314) 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.

China Petrochemical Development'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)
=1886.541-53018.888+0.75 * 1500.025+0.5 * 49835.949
=-25,089

* 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.


China Petrochemical Development Total Current Assets Related Terms


China Petrochemical Development Total Current Assets Historical Data

* Premium members only.

The historical data trend for China Petrochemical Development'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.

China Petrochemical Development Total Current Assets Chart

China Petrochemical Development 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 57,355.45 64,599.05 66,592.80 67,942.29 57,800.57

China Petrochemical Development Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 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 67,942.29 65,788.39 64,575.10 59,394.90 57,800.57
TPE:1314
60GF Score
China Petrochemical Development Corp TPE:1314
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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China Petrochemical Development 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.

China Petrochemical Development's Total Current Assets for the fiscal year that ended in Dec. 2025 is calculated as

China Petrochemical Development's Total Current Assets for the quarter that ended in Dec. 2025 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 NT$57,801 Mil mean?
China Petrochemical Development (TPE:1314) has a Total Current Assets of NT$57,801 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 China Petrochemical Development and its competitors.
Is China Petrochemical Development's Total Current Assets too high?
China Petrochemical Development's current Total Current Assets is NT$57,801 Mil. Overall, China Petrochemical Development has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Petrochemical Development's Total Current Assets compare to LIN and SHW?
China Petrochemical Development's Total Current Assets of NT$57,801 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Total Current Assets depends on the Chemicals 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 China Petrochemical Development and its competitors. China Petrochemical Development's current Total Current Assets is NT$57,801 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Petrochemical Development stock overvalued right now?
Based on GuruFocus' analysis, China Petrochemical Development (TPE:1314) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$6.71, compared to a current price of NT$8.90 — trading 32.6% above its estimated fair value. The current Total Current Assets is NT$57,801 Mil. China Petrochemical Development's overall GF Score™ is 60/100 with 6 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 China Petrochemical Development (TPE:1314), the current Total Current Assets is NT$57,801 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 China Petrochemical Development (TPE:1314) Overvalued in 2026?

Based on GuruFocus' analysis, China Petrochemical Development stock appears to be overvalued. The current stock price of NT$8.90 is trading 32.6% above its estimated GF Value™ of NT$6.71. GuruFocus considers China Petrochemical Development to be Significantly Overvalued.

Key valuation signals for TPE:1314:

  • Total Current Assets: NT$57,801 Mil
  • GF Value™: NT$6.71 vs. price of NT$8.90 (32.6% above fair value)
  • GF Score™: 60/100 with 6 warning signs

No single metric tells the full story. See the TPE:1314 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Petrochemical Development Business Description

Address No. 1, Jingjian Road, Dashe District, Kaohsiung, TWN, 815
China Petrochemical Development Corp manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into two reportable segments based on product type: the Acrylonitrile & Acetic Acid segment and the Caprolactam segment. The caprolactam segment, which generates the majority of the revenue of the two segments, involves the sales of textiles, plastic automotive parts, packaging films, conveyor belts, ropes, and fishing lines. The acrylonitrile sells acrylic fibers, a plastic used for home appliance casings and tools, and water treatment products. The products of nylon pellets include fiber nylon pellets and engineering plastic nylon pellets.
60GF Score

Get the complete analysis for TPE:1314

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

NT$8.90
Price
NT$6.71
GF Value