Light AI (FRA:0HC) Current Accrued Expense: €0.00 Mil (As of Jun. 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.

FRA:0HC Light AI Inc FRA:0HC
39 GF Score
Price €0.11
! 3 Warning Signs
View Full Analysis

What is Light AI Current Accrued Expense?

Light AI FRA:0HC -0.46% 39 Current Accrued Expense is €0.00 Mil as of Jun. 2026. GuruFocus rates FRA:0HC with a GF Score™ of 39/100. The stock has 3 warning signs investors should review.

Light AI's Current Accrued Expense for the quarter that ended in Jun. 2026 was €0.00 Mil.

Light AI's annual Current Accrued Expense increased from Aug. 2023 (€0.02 Mil) to Aug. 2024 (€0.15 Mil) but then declined from Aug. 2024 (€0.15 Mil) to Dec. 2025 (€0.00 Mil).

Light AI Current Accrued Expense Historical Data

* Premium members only.

The historical data trend for Light AI'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.

Light AI Current Accrued Expense Chart

Light AI Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.01 0.02 0.02 0.15 0.00

Light AI Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.01 0.00 0.00 0.00 0.00
FRA:0HC
39GF Score
Light AI Inc FRA:0HC
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Light AI 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 €0.00 Mil mean?
Light AI (FRA:0HC) has a Current Accrued Expense of €0.00 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Light AI and its competitors.
Is Light AI's Current Accrued Expense too high?
Light AI's current Current Accrued Expense is €0.00 Mil. Overall, Light AI has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does Light AI's Current Accrued Expense compare to VEEV and BTSG?
Light AI's Current Accrued Expense of €0.00 Mil can be compared against companies in the Healthcare Providers & 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 Healthcare Providers & Services company?
A good Current Accrued Expense depends on the Healthcare Providers & 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 Light AI and its competitors. Light AI's current Current Accrued Expense is €0.00 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Light AI stock overvalued right now?
Light AI (FRA:0HC) has a current Current Accrued Expense of €0.00 Mil. The current Current Accrued Expense is €0.00 Mil. Light AI's overall GF Score™ is 39/100 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 Light AI (FRA:0HC), the current Current Accrued Expense is €0.00 Mil as of Jun. 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.

Light AI Business Description

Address 1055 West Georgia Street, Suite 1500, P.O. Box 11117, Vancouver, BC, CAN, V6E 4N7
Light AI Inc is currently focused on the development of healthcare solutions to combat disease and reduce the use and misuse of antibiotics. It is currently pre-revenue and therefore the Company's ability to continue as a going concern is dependent upon its ability to continue to obtain borrowings from third parties or raise capital, sufficient to meet current and future obligations and to complete development of its product.
39GF Score

Get the complete analysis for FRA:0HC

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

€0.11
Price