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.
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.
Kelly Partners Group Holdings's quarterly other current assets
declined
from Dec. 2024 (A$11.7 Mil) to Jun. 2025 (A$10.0 Mil) but then
increased
from Jun. 2025 (A$10.0 Mil) to Dec. 2025 (A$14.1Mil).
Kelly Partners Group Holdings's annual other current assets
increased
from Jun. 2023 (A$5.6 Mil) to Jun. 2024 (A$5.8 Mil)
increased
from Jun. 2024 (A$5.8 Mil) to Jun. 2025 (A$10.0 Mil).
Kelly Partners Group Holdings Other Current Assets Related Terms
Kelly Partners Group Holdings Other Current Assets Historical Data
* 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.
Kelly Partners Group Holdings Other Current Assets Chart
Kelly Partners Group Holdings Other Current Assets Calculation
Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:
Cash
Trade Receivables
Inventory
The assets grouped under other current assets are most commonly:
Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)
Some companies can and do choose to report each of these items separately.
Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.
Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.
Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.
Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.
There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.
At most companies, other current assets are a small and unimportant part of the total balance sheet.
What does a Other Current Assets of A$14.1 Mil mean?
Kelly Partners Group Holdings (ASX:KPG) has a Other Current Assets of A$14.1 Mil as of Dec. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Kelly Partners Group Holdings.
Is Kelly Partners Group Holdings' Other Current Assets too high?
Kelly Partners Group Holdings' current Other Current Assets is A$14.1 Mil. Overall, Kelly Partners Group Holdings has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kelly Partners Group Holdings' Other Current Assets compare to CTAS and CPRT?
Kelly Partners Group Holdings' Other Current Assets of A$14.1 Mil can be compared against companies in the Business Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Other Current Assets for a Business Services company?
A good Other Current Assets depends on the Business Services industry context. However, Other Current 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 Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Kelly Partners Group Holdings. Kelly Partners Group Holdings's current Other Current Assets is A$14.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kelly Partners Group Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kelly Partners Group Holdings (ASX:KPG) is currently considered Significantly Undervalued. The stock's GF Value™ is A$11.48, compared to a current price of A$3.95 — trading 65.6% below its estimated fair value. The current Other Current Assets is A$14.1 Mil. Kelly Partners Group Holdings' overall GF Score™ is 66/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For Kelly Partners Group Holdings (ASX:KPG), the current Other Current Assets is A$14.1 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 Kelly Partners Group Holdings (ASX:KPG) Overvalued in 2026?
Based on GuruFocus' analysis, Kelly Partners Group Holdings stock appears to be undervalued.
The current stock price of A$3.95 is trading 65.6% below its estimated GF Value™ of A$11.48.
GuruFocus considers Kelly Partners Group Holdings to be Significantly Undervalued.
Key valuation signals for ASX:KPG:
Other Current Assets: A$14.1 Mil
GF Value™: A$11.48 vs. price of A$3.95 (65.6% below fair value)
No single metric tells the full story. See the ASX:KPG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kelly Partners Group Holdings Business Description
Kelly Partners Group Holdings Ltd operates a chartered accounting business which assists small and medium enterprises, private business owners and high net worth individuals to manage their accounting, taxation, audit, and wealth management activities. The company's operating segment include Accounting and Other services. It generates maximum revenue from the Accounting segment. The Accounting segment that derives maximum revenue includes accounting and taxation services, corporate secretarial, outsourced CFO, audits, business structuring, bookkeeping, and all other accounting related services. Other services segment includes financial broking services, wealth management, corporate advisory, investment office, and all other non-accounting services.
66GF Score
Get the complete analysis for ASX:KPG
Other Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ASX:KPG has been successfully added to your 
