BAFBF (Balfour Beatty) Other Current Assets: $495 Mil (As of Dec. 2025)


BAFBF Balfour Beatty PLC BAFBF
78 GF Score
Price $11.20
GF Value $7.82
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Balfour Beatty Other Current Assets?

Balfour Beatty BAFBF 78 Other Current Assets is $495 Mil as of Dec. 2025. GuruFocus rates BAFBF with a GF Score™ of 78/100 and a GF Value™ of $7.82 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Balfour Beatty's other current assets for the quarter that ended in Dec. 2025 was $495 Mil.

Balfour Beatty's quarterly other current assets increased from Dec. 2024 ($427 Mil) to Jun. 2025 ($450 Mil) and increased from Jun. 2025 ($450 Mil) to Dec. 2025 ($495Mil).

Balfour Beatty's annual other current assets declined from Dec. 2023 ($481 Mil) to Dec. 2024 ($427 Mil) increased from Dec. 2024 ($427 Mil) to Dec. 2025 ($495 Mil).


Balfour Beatty Other Current Assets Related Terms


Balfour Beatty Other Current Assets Historical Data

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The historical data trend for Balfour Beatty'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.

Balfour Beatty Other Current Assets Chart

Balfour Beatty Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 87.77 99.88 481.01 427.31 495.31

Balfour Beatty Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only 481.01 474.55 427.31 450.48 495.31
BAFBF
78GF Score
Balfour Beatty PLC BAFBF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Balfour Beatty 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 $495 Mil mean?
Balfour Beatty (BAFBF) has a Other Current Assets of $495 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 Balfour Beatty.
Is Balfour Beatty's Other Current Assets too high?
Balfour Beatty's current Other Current Assets is $495 Mil. Overall, Balfour Beatty has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Balfour Beatty's Other Current Assets compare to PWR and FIX?
Balfour Beatty's Other Current Assets of $495 Mil can be compared against companies in the Construction 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 Construction company?
A good Other Current Assets depends on the Construction 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 Balfour Beatty. Balfour Beatty's current Other Current Assets is $495 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Balfour Beatty stock overvalued right now?
Based on GuruFocus' analysis, Balfour Beatty (BAFBF) is currently considered Significantly Overvalued. The stock's GF Value™ is $7.82, compared to a current price of $11.20 — trading 43.2% above its estimated fair value. The current Other Current Assets is $495 Mil. Balfour Beatty's overall GF Score™ is 78/100 with 7 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 Balfour Beatty (BAFBF), the current Other Current Assets is $495 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 Balfour Beatty (BAFBF) Overvalued in 2026?

Based on GuruFocus' analysis, Balfour Beatty stock appears to be overvalued. The current stock price of $11.20 is trading 43.2% above its estimated GF Value™ of $7.82. GuruFocus considers Balfour Beatty to be Significantly Overvalued.

Key valuation signals for BAFBF:

  • Other Current Assets: $495 Mil
  • GF Value™: $7.82 vs. price of $11.20 (43.2% above fair value)
  • GF Score™: 78/100 with 7 warning signs

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


Balfour Beatty Business Description

Address 5 Churchill Place, Canary Wharf, London, GBR, E14 5HU
Balfour Beatty PLC finances builds, and maintains infrastructure projects. It finances, develops, builds, maintains, and operates the increasingly complex and critical infrastructure that supports national economies and delivers projects at the heart of local communities. It operates three business segments: Construction services (majority of total revenue), Support services, and Infrastructure investments. It will invest directly in infrastructure assets also invests in real estate-type assets, in particular private residential and student accommodation assets. The majority of sales are derived from the United Kingdom and the United States.
78GF Score

Get the complete analysis for BAFBF

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

$11.20
Price
$7.82
GF Value