Performance Technologies (ATH:PERF) Other Current Assets: €7.80 Mil (As of Dec. 2025)


ATH:PERF Performance Technologies SA ATH:PERF
93 GF Score
Price €9.81
GF Value €8.82
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Performance Technologies Other Current Assets?

Performance Technologies ATH:PERF -0.20% 93 Other Current Assets is €7.80 Mil as of Dec. 2025. GuruFocus rates ATH:PERF with a GF Score™ of 93/100 and a GF Value™ of €8.82 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Performance Technologies's other current assets for the quarter that ended in Dec. 2025 was €7.80 Mil.

Performance Technologies's quarterly other current assets declined from Dec. 2024 (€7.75 Mil) to Jun. 2025 (€1.49 Mil) but then increased from Jun. 2025 (€1.49 Mil) to Dec. 2025 (€7.80Mil).

Performance Technologies's annual other current assets increased from Dec. 2023 (€3.56 Mil) to Dec. 2024 (€7.75 Mil) increased from Dec. 2024 (€7.75 Mil) to Dec. 2025 (€7.80 Mil).


Performance Technologies Other Current Assets Related Terms


Performance Technologies Other Current Assets Historical Data

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The historical data trend for Performance Technologies's Other Current 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.

Performance Technologies Other Current Assets Chart

Performance Technologies Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only 2.46 2.92 3.56 7.75 7.80

Performance Technologies Semi-Annual Data
Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Other Current 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 3.56 5.03 7.75 1.49 7.80
ATH:PERF
93GF Score
Performance Technologies SA ATH:PERF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Performance Technologies 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.

Frequently Asked Questions Learn more about Other Current Assets →
What does a Other Current Assets of €7.80 Mil mean?
Performance Technologies (ATH:PERF) has a Other Current Assets of €7.80 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 Performance Technologies.
Is Performance Technologies' Other Current Assets too high?
Performance Technologies' current Other Current Assets is €7.80 Mil. Overall, Performance Technologies has a GF Score™ of 93/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Performance Technologies' Other Current Assets compare to IBM and ACN?
Performance Technologies' Other Current Assets of €7.80 Mil can be compared against companies in the Software 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 Software company?
A good Other Current Assets depends on the Software 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 Performance Technologies. Performance Technologies's current Other Current Assets is €7.80 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Performance Technologies stock overvalued right now?
Based on GuruFocus' analysis, Performance Technologies (ATH:PERF) is currently considered Modestly Overvalued. The stock's GF Value™ is €8.82, compared to a current price of €9.81 — trading 11.2% above its estimated fair value. The current Other Current Assets is €7.80 Mil. Performance Technologies' overall GF Score™ is 93/100 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 Performance Technologies (ATH:PERF), the current Other Current Assets is €7.80 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 Performance Technologies (ATH:PERF) Overvalued in 2026?

Based on GuruFocus' analysis, Performance Technologies stock appears to be overvalued. The current stock price of €9.81 is trading 11.2% above its estimated GF Value™ of €8.82. GuruFocus considers Performance Technologies to be Modestly Overvalued.

Key valuation signals for ATH:PERF:

  • Other Current Assets: €7.80 Mil
  • GF Value™: €8.82 vs. price of €9.81 (11.2% above fair value)
  • GF Score™: 93/100 with 6 warning signs

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


Performance Technologies Business Description

Address 4 Evrimedontos Street, Ceramics, Athens, GRC, 10435
Performance Technologies SA designs and delivers fast, flexible and dynamic IT architectures that align with the business needs and priorities. The company delivers IT solutions for Virtualization, Private and Public Cloud, Systems Infrastructure, Storage Systems, Backup Software, Security Solutions, Data Protection, Data Replication, Disaster Recovery, IT consolidation/transformation/re-platforming, IT Systems & Service Management, IT Automation, Enterprise Asset Management, Business Process Management, Mobile Device Management and Mobile Engagement.
93GF Score

Get the complete analysis for ATH:PERF

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

€9.81
Price
€8.82
GF Value