Cheer Time Enterprise Co (TPE:3229) Total Current Assets: NT$622 Mil (As of Dec. 2025)


TPE:3229 Cheer Time Enterprise Co Ltd TPE:3229
55 GF Score
Price NT$39.10
GF Value NT$15.16
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Cheer Time Enterprise Co Total Current Assets?

Cheer Time Enterprise Co TPE:3229 -6.24% 55 Total Current Assets is NT$622 Mil as of Dec. 2025. GuruFocus rates TPE:3229 with a GF Score™ of 55/100 and a GF Value™ of NT$15.16 (Significantly Overvalued). The stock has 1 warning sign investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. Cheer Time Enterprise Co's total current assets for the quarter that ended in Dec. 2025 was NT$622 Mil.

Cheer Time Enterprise Co  (TPE:3229) 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.

Cheer Time Enterprise 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)
=132.865-261.16+0.75 * 282.748+0.5 * 181.953
=175

* 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.

Cheer Time Enterprise Co Total Current Assets Related Terms

Cheer Time Enterprise Co Total Current Assets Historical Data

* Premium members only.

The historical data trend for Cheer Time Enterprise 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.

Cheer Time Enterprise Co Total Current Assets Chart

Cheer Time Enterprise 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 266.43 4,605.63 602.17 557.25 622.17

Cheer Time Enterprise 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 557.25 544.28 538.37 564.84 622.17
TPE:3229
55GF Score
Cheer Time Enterprise Co Ltd TPE:3229
Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Cheer Time Enterprise 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.

Cheer Time Enterprise 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
=132.865+296.166+181.953+11.187
=622

Cheer Time Enterprise 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
=132.865+296.166+181.953+11.187
=622

* 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$622 Mil mean?
Cheer Time Enterprise Co (TPE:3229) has a Total Current Assets of NT$622 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 Cheer Time Enterprise Co and its competitors.
Is Cheer Time Enterprise Co's Total Current Assets too high?
Cheer Time Enterprise Co's current Total Current Assets is NT$622 Mil. Overall, Cheer Time Enterprise Co has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cheer Time Enterprise Co's Total Current Assets compare to APH and GLW?
Cheer Time Enterprise Co's Total Current Assets of NT$622 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 Cheer Time Enterprise Co and its competitors. Cheer Time Enterprise Co's current Total Current Assets is NT$622 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cheer Time Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Cheer Time Enterprise Co (TPE:3229) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$15.16, compared to a current price of NT$39.10 — trading 157.9% above its estimated fair value. The current Total Current Assets is NT$622 Mil. Cheer Time Enterprise Co's overall GF Score™ is 55/100 with 1 warning sign 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 Cheer Time Enterprise Co (TPE:3229), the current Total Current Assets is NT$622 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 Cheer Time Enterprise Co (TPE:3229) Overvalued in 2026?

Based on GuruFocus' analysis, Cheer Time Enterprise Co stock appears to be overvalued. The current stock price of NT$39.10 is trading 157.9% above its estimated GF Value™ of NT$15.16. GuruFocus considers Cheer Time Enterprise Co to be Significantly Overvalued.

Key valuation signals for TPE:3229:

  • Total Current Assets: NT$622 Mil
  • GF Value™: NT$15.16 vs. price of NT$39.10 (157.9% above fair value)
  • GF Score™: 55/100 with 1 warning sign

No single metric tells the full story. See the TPE:3229 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Cheer Time Enterprise Co Business Description

Address No. 2, Lane 305, South Cyonglin Road, Sinjhuang District, New Taipei, TWN, 242
Cheer Time Enterprise Co Ltd is engaged in the manufacturing, processing and sales of rigid Printed Circuit Board (PCB), as well as international trade. The company's products include HDI, Teflon, ceramic plate, ceramic plate + FR-4, Load Board PCB, Aluminum substrate, rigid-flex PCB, Special process images, PCB drilling, Phosphor bronze balls, and Electronic components. It derives the majority of revenue from Manufacturing and sales of printed circuit boards. Geographically, it derives the majority of revenue from Taiwan, Asia (excluding Taiwan), North America, Oceania, and Europe with the majority of revenue deriving from Taiwan.
55GF Score

Get the complete analysis for TPE:3229

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

NT$39.10
Price
NT$15.16
GF Value