Mospec Semiconductor (TPE:2434) Total Current Assets: NT$159.77 Mil (As of Dec. 2025)


TPE:2434 Mospec Semiconductor Corp TPE:2434
42 GF Score
Price NT$62.10
GF Value NT$22.25
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Mospec Semiconductor Total Current Assets?

Mospec Semiconductor TPE:2434 42 Total Current Assets is NT$159.77 Mil as of Dec. 2025. GuruFocus rates TPE:2434 with a GF Score™ of 42/100 and a GF Value™ of NT$22.25 (Significantly Overvalued). The stock has 9 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. Mospec Semiconductor's total current assets for the quarter that ended in Dec. 2025 was NT$159.77 Mil.

Mospec Semiconductor  (TPE:2434) 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.

Mospec Semiconductor'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)
=104.179-232.066+0.75 * 10.234+0.5 * 4.934
=-117.74

* 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.

Mospec Semiconductor Total Current Assets Related Terms

Mospec Semiconductor Total Current Assets Historical Data

* Premium members only.

The historical data trend for Mospec Semiconductor'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.

Mospec Semiconductor Total Current Assets Chart

Mospec Semiconductor 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 205.50 210.77 166.67 225.94 159.77

Mospec Semiconductor 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 225.94 168.95 147.84 156.36 159.77
TPE:2434
42GF Score
Mospec Semiconductor Corp TPE:2434
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Mospec Semiconductor 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.

Mospec Semiconductor'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
=104.179+13.821+4.934+36.84
=159.77

Mospec Semiconductor'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
=104.179+13.821+4.934+36.84
=159.77

* 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$159.77 Mil mean?
Mospec Semiconductor (TPE:2434) has a Total Current Assets of NT$159.77 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 Mospec Semiconductor and its competitors.
Is Mospec Semiconductor's Total Current Assets too high?
Mospec Semiconductor's current Total Current Assets is NT$159.77 Mil. Overall, Mospec Semiconductor has a GF Score™ of 42/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mospec Semiconductor's Total Current Assets compare to NVDA and AVGO?
Mospec Semiconductor's Total Current Assets of NT$159.77 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 Mospec Semiconductor and its competitors. Mospec Semiconductor's current Total Current Assets is NT$159.77 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mospec Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Mospec Semiconductor (TPE:2434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.25, compared to a current price of NT$62.10 — trading 179.1% above its estimated fair value. The current Total Current Assets is NT$159.77 Mil. Mospec Semiconductor's overall GF Score™ is 42/100 with 9 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 Mospec Semiconductor (TPE:2434), the current Total Current Assets is NT$159.77 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 Mospec Semiconductor (TPE:2434) Overvalued in 2026?

Based on GuruFocus' analysis, Mospec Semiconductor stock appears to be overvalued. The current stock price of NT$62.10 is trading 179.1% above its estimated GF Value™ of NT$22.25. GuruFocus considers Mospec Semiconductor to be Significantly Overvalued.

Key valuation signals for TPE:2434:

  • Total Current Assets: NT$159.77 Mil
  • GF Value™: NT$22.25 vs. price of NT$62.10 (179.1% above fair value)
  • GF Score™: 42/100 with 9 warning signs

No single metric tells the full story. See the TPE:2434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Mospec Semiconductor Business Description

Address No. 76, Zhongshan Road, Xinshi District, Gangqian Village, Tainan, TWN, 74442
Mospec Semiconductor Corp engages in the manufacturing, processing, and sales of power transistors, diodes, and solar cell wafers. Its products include Rectifier, Bridge, Transistor, TVS, IGBT, SiC Schottky Diode, Power Transistor, Zener Diode, and LDO. It operates in single segment. Geographically its operations are spread across China, Korea, Hong Kong, India, Taiwan, and Others with majority of revenue deriving from China.
42GF Score

Get the complete analysis for TPE:2434

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

NT$62.10
Price
NT$22.25
GF Value