Forth Smart Service PCL (BKK:FSMART) Current Accrued Expense: ฿99 Mil (As of Mar. 2026)

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.

BKK:FSMART Forth Smart Service PCL BKK:FSMART
67 GF Score
Price ฿7.80
GF Value ฿6.73
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is Forth Smart Service PCL Current Accrued Expense?

Forth Smart Service PCL BKK:FSMART 67 Current Accrued Expense is ฿99 Mil as of Mar. 2026. GuruFocus rates BKK:FSMART with a GF Score™ of 67/100 and a GF Value™ of ฿6.73 (Modestly Overvalued). The stock has 3 warning signs investors should review.

Forth Smart Service PCL's Current Accrued Expense for the quarter that ended in Mar. 2026 was ฿99 Mil.

Forth Smart Service PCL's quarterly Current Accrued Expense increased from Sep. 2025 (฿108 Mil) to Dec. 2025 (฿109 Mil) but then declined from Dec. 2025 (฿109 Mil) to Mar. 2026 (฿99 Mil).

Forth Smart Service PCL's annual Current Accrued Expense increased from Dec. 2023 (฿102 Mil) to Dec. 2024 (฿118 Mil) but then declined from Dec. 2024 (฿118 Mil) to Dec. 2025 (฿109 Mil).

Forth Smart Service PCL Current Accrued Expense Related Terms

Forth Smart Service PCL Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for Forth Smart Service PCL's Current Accrued Expense 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.

Forth Smart Service PCL Current Accrued Expense Chart

Forth Smart Service PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 124.05 106.34 101.73 117.85 109.18

Forth Smart Service PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Accrued Expense 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 113.78 110.42 107.99 109.18 99.21
BKK:FSMART
67GF Score
Forth Smart Service PCL BKK:FSMART
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Forth Smart Service PCL Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of ฿99 Mil mean?
Forth Smart Service PCL (BKK:FSMART) has a Current Accrued Expense of ฿99 Mil as of Mar. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Forth Smart Service PCL and its competitors.
Is Forth Smart Service PCL's Current Accrued Expense too high?
Forth Smart Service PCL's current Current Accrued Expense is ฿99 Mil. Overall, Forth Smart Service PCL has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Forth Smart Service PCL's Current Accrued Expense compare to VZ and TMUS?
Forth Smart Service PCL's Current Accrued Expense of ฿99 Mil can be compared against companies in the Telecommunication Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Telecommunication Services company?
A good Current Accrued Expense depends on the Telecommunication Services industry context. However, Current Accrued Expense 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 Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Forth Smart Service PCL and its competitors. Forth Smart Service PCL's current Current Accrued Expense is ฿99 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Forth Smart Service PCL stock overvalued right now?
Based on GuruFocus' analysis, Forth Smart Service PCL (BKK:FSMART) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿6.73, compared to a current price of ฿7.80 — trading 15.9% above its estimated fair value. The current Current Accrued Expense is ฿99 Mil. Forth Smart Service PCL's overall GF Score™ is 67/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Forth Smart Service PCL (BKK:FSMART), the current Current Accrued Expense is ฿99 Mil as of Mar. 2026. 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 Forth Smart Service PCL (BKK:FSMART) Overvalued in 2026?

Based on GuruFocus' analysis, Forth Smart Service PCL stock appears to be overvalued. The current stock price of ฿7.80 is trading 15.9% above its estimated GF Value™ of ฿6.73. GuruFocus considers Forth Smart Service PCL to be Modestly Overvalued.

Key valuation signals for BKK:FSMART:

  • Current Accrued Expense: ฿99 Mil
  • GF Value™: ฿6.73 vs. price of ฿7.80 (15.9% above fair value)
  • GF Score™: 67/100 with 3 warning signs

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

Forth Smart Service PCL Business Description

Address 256 Paholyothin Road, Samsennai, Phaya Thai District, Bangkok, THA, 10400
Forth Smart Service PCL is a Thailand-based company engaged in providing prepaid mobile top-up services, money transfer services, and online payment receipt services through electronic top-up machines. The company also provides advertising services through its online top-up machine network. It operates through two reportable segments: Top-up Machine, which provides mobile top-up, payment, and related services through automated machines; and Lending, which provides personal loans and nano finance services. It generates the majority of its revenue from the Top-up machine segment.
67GF Score

Get the complete analysis for BKK:FSMART

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

฿7.80
Price
฿6.73
GF Value