Leofoo Development Co (TPE:2705) Total Current Assets: NT$570 Mil (As of Dec. 2025)

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.

TPE:2705 Leofoo Development Co Ltd TPE:2705
68 GF Score
Price NT$16.20
GF Value NT$19.38
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is Leofoo Development Co Total Current Assets?

Leofoo Development Co TPE:2705 -0.61% 68 Total Current Assets is NT$570 Mil as of Dec. 2025. GuruFocus rates TPE:2705 with a GF Score™ of 68/100 and a GF Value™ of NT$19.38 (Modestly Undervalued). The stock has 8 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. Leofoo Development Co's total current assets for the quarter that ended in Dec. 2025 was NT$570 Mil.

Leofoo Development Co  (TPE:2705) 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.

Leofoo Development Co'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)
=414.837-10767.557+0.75 * 43.235+0.5 * 47.524
=-10,297

* 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.

Leofoo Development Co Total Current Assets Related Terms

Leofoo Development Co Total Current Assets Historical Data

* Premium members only.

The historical data trend for Leofoo Development 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.

Leofoo Development Co Total Current Assets Chart

Leofoo Development 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 538.44 518.15 503.87 499.19 570.34

Leofoo Development Co 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 499.19 467.07 426.27 429.45 570.34
TPE:2705
68GF Score
Leofoo Development Co Ltd TPE:2705
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Leofoo Development 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.

Leofoo Development Co'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
=414.837+49.437+47.524+58.539
=570

Leofoo Development Co'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
=414.837+49.437+47.524+58.539
=570

* 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$570 Mil mean?
Leofoo Development Co (TPE:2705) has a Total Current Assets of NT$570 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 Leofoo Development Co and its competitors.
Is Leofoo Development Co's Total Current Assets too high?
Leofoo Development Co's current Total Current Assets is NT$570 Mil. Overall, Leofoo Development Co has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leofoo Development Co's Total Current Assets compare to MAR and HLT?
Leofoo Development Co's Total Current Assets of NT$570 Mil can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Total Current Assets depends on the Travel & Leisure 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 Leofoo Development Co and its competitors. Leofoo Development Co's current Total Current Assets is NT$570 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leofoo Development Co stock overvalued right now?
Based on GuruFocus' analysis, Leofoo Development Co (TPE:2705) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.38, compared to a current price of NT$16.20 — trading 16.4% below its estimated fair value. The current Total Current Assets is NT$570 Mil. Leofoo Development Co's overall GF Score™ is 68/100 with 8 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 Leofoo Development Co (TPE:2705), the current Total Current Assets is NT$570 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 Leofoo Development Co (TPE:2705) Overvalued in 2026?

Based on GuruFocus' analysis, Leofoo Development Co stock appears to be undervalued. The current stock price of NT$16.20 is trading 16.4% below its estimated GF Value™ of NT$19.38. GuruFocus considers Leofoo Development Co to be Modestly Undervalued.

Key valuation signals for TPE:2705:

  • Total Current Assets: NT$570 Mil
  • GF Value™: NT$19.38 vs. price of NT$16.20 (16.4% below fair value)
  • GF Score™: 68/100 with 8 warning signs

No single metric tells the full story. See the TPE:2705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Leofoo Development Co Business Description

Address No. 60, Gungtzgou, Renan Li, Hsinchu County, Hsinchu, TWN
Leofoo Development Co Ltd is engaged in operation of tourist hotels (Leofoo Courtyard and Leofoo Resort Guanshi), restaurants, boutiques, department stores, cinemas, land development and leasing, zoo, and amusement equipment rental. The group is divided into three reportable segments: Leofoo Village, Leofoo Hotel, and Leofoo Courtyard by Marriott. Leofoo Village is engaged in amusement park services, Leofoo Hotel is engaged in leasing services, and Leofoo Courtyard by Marriott is engaged in hotel services. The company operates in Taiwan only.
68GF Score

Get the complete analysis for TPE:2705

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

NT$16.20
Price
NT$19.38
GF Value