City Sports And Recreation PCL (BKK:CSR) Intangible Assets: ฿0.1 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:CSR City Sports And Recreation PCL BKK:CSR
84 GF Score
Price ฿71.75
GF Value ฿82.38
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is City Sports And Recreation PCL Intangible Assets?

City Sports And Recreation PCL BKK:CSR 84 Intangible Assets is ฿0.1 Mil as of Mar. 2026. GuruFocus rates BKK:CSR with a GF Score™ of 84/100 and a GF Value™ of ฿82.38 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. City Sports And Recreation PCL's intangible assets for the quarter that ended in Mar. 2026 was ฿0.1 Mil.


City Sports And Recreation PCL  (BKK:CSR) Intangible Assets Explanation

If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.

The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.

Some intangibles are amortized. Amortization is the depreciation of intangible assets.

Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.

Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.

If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.

Intangibles acquired are on balance sheet at fair value.

Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.

One of the reasons competitive advantage power can remain hidden for so long.


Be Aware

Companies may change the way intangible assets are amortized, and this will affect their reported earnings.


City Sports And Recreation PCL Intangible Assets Related Terms


City Sports And Recreation PCL Intangible Assets Historical Data

* Premium members only.

The historical data trend for City Sports And Recreation PCL's Intangible 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.

City Sports And Recreation PCL Intangible Assets Chart

City Sports And Recreation PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Intangible Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.07 0.02 0.08 0.08 0.07

City Sports And Recreation PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Intangible 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 0.07 0.07 0.07 0.07 0.06
BKK:CSR
84GF Score
City Sports And Recreation PCL BKK:CSR
Intangible Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

City Sports And Recreation PCL Intangible Assets Calculation

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.

Frequently Asked Questions Learn more about Intangible Assets →
What does a Intangible Assets of ฿0.1 Mil mean?
City Sports And Recreation PCL (BKK:CSR) has a Intangible Assets of ฿0.1 Mil as of Mar. 2026. Intangible assets include patents, goodwill and trade secrets. View historical data on City Sports And Recreation PCL and its competitors.
Is City Sports And Recreation PCL's Intangible Assets too high?
City Sports And Recreation PCL's current Intangible Assets is ฿0.1 Mil. Overall, City Sports And Recreation PCL has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does City Sports And Recreation PCL's Intangible Assets compare to AS and HAS?
City Sports And Recreation PCL's Intangible Assets of ฿0.1 Mil can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Intangible Assets for a Travel & Leisure company?
A good Intangible Assets depends on the Travel & Leisure industry context. However, Intangible 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 Intangible Assets mean?
A high Intangible Assets can signal that a stock is expensive relative to its fundamentals. Intangible assets include patents, goodwill and trade secrets. View historical data on City Sports And Recreation PCL and its competitors. City Sports And Recreation PCL's current Intangible Assets is ฿0.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Sports And Recreation PCL stock overvalued right now?
Based on GuruFocus' analysis, City Sports And Recreation PCL (BKK:CSR) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿82.38, compared to a current price of ฿71.75 — trading 12.9% below its estimated fair value. The current Intangible Assets is ฿0.1 Mil. City Sports And Recreation PCL's overall GF Score™ is 84/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Intangible Assets calculated?
Intangible Assets is calculated from a company's financial statements. For City Sports And Recreation PCL (BKK:CSR), the current Intangible Assets is ฿0.1 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 City Sports And Recreation PCL (BKK:CSR) Overvalued in 2026?

Based on GuruFocus' analysis, City Sports And Recreation PCL stock appears to be undervalued. The current stock price of ฿71.75 is trading 12.9% below its estimated GF Value™ of ฿82.38. GuruFocus considers City Sports And Recreation PCL to be Modestly Undervalued.

Key valuation signals for BKK:CSR:

  • Intangible Assets: ฿0.1 Mil
  • GF Value™: ฿82.38 vs. price of ฿71.75 (12.9% below fair value)
  • GF Score™: 84/100 with 2 warning signs

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


City Sports And Recreation PCL Business Description

Address 22 Navatanee Road, Ramindra, Kannayao Subdistrict, Bangkok, THA, 10230
City Sports And Recreation PCL is a Thailand-based company engaged in the businesses of golf course, restaurants, and sports clubs. The company operates in four business segments. The Golf course segment has revenue from membership fees, the sale of goods and services relating to the golf course. The Restaurant segment has revenue from sales of foods and beverages. The Sports club segment has revenue from membership fees and services relating to sports clubs. A vast majority of the revenues are earned from the golf course segment.
84GF Score

Get the complete analysis for BKK:CSR

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

฿71.75
Price
฿82.38
GF Value