Rectron (TPE:2302) Total Current Liabilities: NT$724.9 Mil (As of Dec. 2025)


TPE:2302 Rectron Ltd TPE:2302
68 GF Score
Price NT$52.00
GF Value NT$19.50
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Rectron Total Current Liabilities?

Rectron TPE:2302 -6.14% 68 Total Current Liabilities is NT$724.9 Mil as of Dec. 2025. GuruFocus rates TPE:2302 with a GF Score™ of 68/100 and a GF Value™ of NT$19.50 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Total current liabilities includes Accounts Payable & Accrued Expense, Short-Term Debt & Capital Lease Obligation, Other Current Liabilities, and Current Deferred Liabilities. Rectron's total current liabilities for the quarter that ended in Dec. 2025 was NT$724.9

Be Aware

Stay away from companies that roll over the debt e.g. Bear Stearns

When investing in financial institutions, Buffett shies from those who are bigger borrowers of short term than long term debt.

His favorite Wells Fargo has 57 cents short term debt for every dollar of long term.

Aggressive banks (like Bank of America) has $2.09 short term for every dollar long term

Rectron Total Current Liabilities Related Terms

Rectron Total Current Liabilities Historical Data

* Premium members only.

The historical data trend for Rectron's Total Current Liabilities 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.

Rectron Total Current Liabilities Chart

Rectron Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Total Current Liabilities
Get a 7-Day Free Trial Premium Member Only Premium Member Only 272.77 227.65 485.95 735.24 724.92

Rectron Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Total Current Liabilities 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 735.24 837.05 791.67 689.70 724.92
TPE:2302
68GF Score
Rectron Ltd TPE:2302
Total Current Liabilities is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Rectron Total Current Liabilities Calculation

Total Current Liabilities is the total amount of liabilities that the company needs to pay over the next 12 months.

Rectron's Total Current Liabilities for the fiscal year that ended in Dec. 2025 is calculated as

Total Current Liabilities=Accounts Payable & Accrued Expense+Short-Term Debt & Capital Lease Obligation
=210.274+3.053
+Other Current Liabilities+Current Deferred Liabilities
=511.595+0
=724.9

Rectron's Total Current Liabilities for the quarter that ended in Dec. 2025 is calculated as

Total Current Liabilities=Accounts Payable & Accrued Expense+Short-Term Debt & Capital Lease Obligation
=210.274+3.053
+Other Current Liabilities+Current Deferred Liabilities
=511.595+0
=724.9

* 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.

The increase of Total Current Liabilities of a company is not necessarily a bad thing. This may conserve the company's cash and contribute positively to cash flow.

Total Current Liabilities is linked to Total Current Assets through the Current Ratio and Working Capital. The Current Ratio is equal to 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. Net working capital is calculated as Total Current Assets minus Total Current Liabilities.

What does a Total Current Liabilities of NT$724.9 Mil mean?
Rectron (TPE:2302) has a Total Current Liabilities of NT$724.9 Mil as of Dec. 2025. The total amount of liabilities with maturity less than one year as recorded on a company's balance sheet. View historical data for Rectron and its competitors.
Is Rectron's Total Current Liabilities too high?
Rectron's current Total Current Liabilities is NT$724.9 Mil. Overall, Rectron has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rectron's Total Current Liabilities compare to AMAT and LRCX?
Rectron's Total Current Liabilities of NT$724.9 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 Liabilities for a Semiconductors company?
A good Total Current Liabilities depends on the Semiconductors industry context. However, Total Current Liabilities 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 Liabilities mean?
A high Total Current Liabilities can signal that a stock is expensive relative to its fundamentals. The total amount of liabilities with maturity less than one year as recorded on a company's balance sheet. View historical data for Rectron and its competitors. Rectron's current Total Current Liabilities is NT$724.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rectron stock overvalued right now?
Based on GuruFocus' analysis, Rectron (TPE:2302) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.50, compared to a current price of NT$52.00 — trading 166.7% above its estimated fair value. The current Total Current Liabilities is NT$724.9 Mil. Rectron'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 Liabilities calculated?
Total Current Liabilities is calculated from a company's financial statements. For Rectron (TPE:2302), the current Total Current Liabilities is NT$724.9 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 Rectron (TPE:2302) Overvalued in 2026?

Based on GuruFocus' analysis, Rectron stock appears to be overvalued. The current stock price of NT$52.00 is trading 166.7% above its estimated GF Value™ of NT$19.50. GuruFocus considers Rectron to be Significantly Overvalued.

Key valuation signals for TPE:2302:

  • Total Current Liabilities: NT$724.9 Mil
  • GF Value™: NT$19.50 vs. price of NT$52.00 (166.7% above fair value)
  • GF Score™: 68/100 with 8 warning signs

No single metric tells the full story. See the TPE:2302 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Rectron Business Description

Address No. 71, Zhongshan Road, Tucheng District, New Taipei City, TWN
Rectron Ltd is engaged in manufacturing and distributing silicon rectifiers and semiconductor components, rental and sale of real estate, trading of wines, and manufacturing and sale of medical equipment. The Group's reportable segments are: Electronics, Real Estate Investment, Medical Equipment, and Wine Trading. The majority of its revenue is generated from the Electronics segment, which is engaged in the manufacturing and sales of various rectifiers and other semiconductor components such as rectifier diodes, ESD Diodes, high-efficiency diodes, fast recovery diodes, bridge rectifiers, and transient voltage suppressors, among others. Geographically, the Group generates maximum revenue from China, followed by the Americas, Taiwan, Europe, and other regions.
68GF Score

Get the complete analysis for TPE:2302

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

NT$52.00
Price
NT$19.50
GF Value