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Sun-Sea Construction Corporation (TPEx: 5516) reported NT$2,745,950 thousand (approximately NT$2.746 billion) in consolidated total current assets at the end of 2026 Q2. Current assets represented 86.42% of the company’s NT$3,177,605 thousand in total assets. The balance increased NT$204,614 thousand, or about 8.1%, from 2026 Q1, but remained NT$327,354 thousand, or about 10.7%, below 2025 Q2.
What are Sun-Sea Construction’s latest total current assets?
The latest quarterly figure identified is NT$2,745,950 thousand at 2026 Q2 end. The amount is presented in thousands of New Taiwan dollars and comes from consolidated balance-sheet data. In ordinary units, it is about NT$2.746 billion.
Money-Link’s 2026 Q2 table reports total assets of NT$3,177,605 thousand and calculates current assets at 86.42% of that total. This proportion means most of Sun-Sea’s reported asset base was classified as current—normally expected to be realized, sold or consumed within the operating cycle or within 12 months.
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Current assets rose from NT$2,541,336 thousand in 2026 Q1 to NT$2,745,950 thousand in 2026 Q2. That is an increase of NT$204,614 thousand, approximately 8.1% quarter over quarter.
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| Reporting period | Total current assets (NT$ thousand) | Change versus prior listed period |
|---|---|---|
| 2025 Q2 | 3,073,304 | — |
| 2025 Q3 | 2,934,193 | Down about 4.5% |
| 2025 Q4 | 2,842,972 | Down about 3.1% |
| 2026 Q1 | 2,541,336 | Down about 10.6% |
| 2026 Q2 | 2,745,950 | Up about 8.1% |
The quarter-on-quarter rebound did not fully reverse the earlier decline. Compared with 2025 Q4, the 2026 Q2 balance was lower by NT$97,022 thousand, or about 3.4%. Compared with 2025 Q2, it was lower by NT$327,354 thousand, or about 10.7%.
What makes up Sun-Sea’s current assets in 2026 Q2?
Receivables and contract-related balances were the largest disclosed categories. The following figures are the line items shown in the 2026 Q2 current-assets table; amounts are NT$ thousand.
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| Current-asset line item | Amount (NT$ thousand) | Approximate share of current assets |
|---|---|---|
| Net accounts receivable | 1,004,374 | 36.6% |
| Current contract assets | 903,867 | 32.9% |
| Other current financial assets | 437,650 | 15.9% |
| Cash and cash equivalents | 208,815 | 7.6% |
| Current financial assets at fair value through profit or loss | 41,356 | 1.5% |
| Other receivables | 9,922 | 0.4% |
| Other current assets and remaining items | 139,966 | 5.1% |
| Total current assets | 2,745,950 | 100% |
The “other current assets and remaining items” figure is the arithmetic remainder after subtracting the separately disclosed categories from total current assets. It should not be treated as a separately reported line unless the underlying filing provides that exact label.
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Why are contract assets and receivables important for a construction company?
Construction businesses can record amounts due from customers as receivables, while contract assets generally represent an unconditional right to consideration that depends on a condition other than simply the passage of time, such as completing a further performance milestone. These balances can be substantial even when cash collection occurs later.
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For that reason, the NT$1,004,374 thousand receivable balance and NT$903,867 thousand contract-asset balance should be read alongside collection timing, project progress and contract terms. A high current-assets percentage does not by itself mean that the same percentage of assets is immediately available as cash; only NT$208,815 thousand was identified as cash and cash equivalents in the Q2 table.
How should investors compare 5516 current assets across periods?
Use consistent measurement rules before drawing a trend conclusion:
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- Compare the same period-end date, such as Q2 year over year or Q1 to Q2.
- Confirm that both figures use consolidated statements rather than parent-only accounts.
- Keep the currency and unit unchanged: these figures are in NT$ thousand.
- Check current assets as a percentage of total assets, not just the absolute balance.
- Review the mix of receivables, contract assets, cash and other financial assets, because a change in composition can matter as much as a change in the total.
Sun-Sea’s official financial-information page directs readers to Taiwan’s Market Observation Post System (MOPS) for stock code 5516. Money-Link provides the exact Q2 amounts cited here, while Goodinfo and Yahoo quarterly tables are identified as cross-checks. For a filing-level decision, confirm the latest consolidated report in MOPS because a later restatement or newly filed quarter can supersede these figures.
Frequently Asked Questions
What does “current” mean on a balance sheet?
Current assets are resources expected to be converted to cash, sold or consumed within the company’s normal operating cycle or within 12 months, whichever period is longer. The classification does not guarantee immediate liquidity; collectability and timing still matter.
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Where can I verify Sun-Sea’s 5516 financial statements?
Use Sun-Sea Construction’s financial-information section and follow its direction to Taiwan’s Market Observation Post System. Search MOPS by stock code 5516 and select the consolidated quarterly filing for the relevant period.
Are contract assets the same as accounts receivable?
No. Accounts receivable generally represent an unconditional right to payment, while a contract asset remains conditional on something other than the passage of time. The two balances can therefore have different billing and collection triggers.
Why can current assets fall even when a construction company is active?
Timing can shift balances between contract assets, receivables and cash as projects reach milestones, invoices are issued or customers settle amounts. Changes in project mix, advances, investments and reclassification can also move the total without indicating a single cause.
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