Energy Infrastructure Trust (BOM:542543) Other Current Assets: ₹3,482 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.

BOM:542543 Energy Infrastructure Trust BOM:542543
67 GF Score
Price ₹72.49
GF Value ₹98.11
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Energy Infrastructure Trust Other Current Assets?

Energy Infrastructure Trust BOM:542543 -0.48% 67 Other Current Assets is ₹3,482 Mil as of Mar. 2026. GuruFocus rates BOM:542543 with a GF Score™ of 67/100 and a GF Value™ of ₹98.11 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Energy Infrastructure Trust's other current assets for the quarter that ended in Mar. 2026 was ₹3,482 Mil.

Energy Infrastructure Trust's quarterly other current assets declined from Mar. 2025 (₹3,183 Mil) to Sep. 2025 (₹1,485 Mil) but then increased from Sep. 2025 (₹1,485 Mil) to Mar. 2026 (₹3,482Mil).

Energy Infrastructure Trust's annual other current assets increased from Mar. 2024 (₹1,591 Mil) to Mar. 2025 (₹3,183 Mil) increased from Mar. 2025 (₹3,183 Mil) to Mar. 2026 (₹3,482 Mil).


Energy Infrastructure Trust Other Current Assets Related Terms


Energy Infrastructure Trust Other Current Assets Historical Data

* Premium members only.

The historical data trend for Energy Infrastructure Trust'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.

Energy Infrastructure Trust Other Current Assets Chart

Energy Infrastructure Trust Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 946.50 1,319.60 1,590.70 3,182.90 3,482.20

Energy Infrastructure Trust Semi-Annual Data
Mar16 Mar17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 1,590.70 0.00 3,182.90 1,484.60 3,482.20
BOM:542543
67GF Score
Energy Infrastructure Trust BOM:542543
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Energy Infrastructure Trust 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 ₹3,482 Mil mean?
Energy Infrastructure Trust (BOM:542543) has a Other Current Assets of ₹3,482 Mil as of Mar. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Energy Infrastructure Trust.
Is Energy Infrastructure Trust's Other Current Assets too high?
Energy Infrastructure Trust's current Other Current Assets is ₹3,482 Mil. Overall, Energy Infrastructure Trust has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Energy Infrastructure Trust's Other Current Assets compare to WMB and EPD?
Energy Infrastructure Trust's Other Current Assets of ₹3,482 Mil can be compared against companies in the Oil & Gas 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 an Oil & Gas company?
A good Other Current Assets depends on the Oil & Gas 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 Energy Infrastructure Trust. Energy Infrastructure Trust's current Other Current Assets is ₹3,482 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Energy Infrastructure Trust stock overvalued right now?
Based on GuruFocus' analysis, Energy Infrastructure Trust (BOM:542543) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹98.11, compared to a current price of ₹72.49 — trading 26.1% below its estimated fair value. The current Other Current Assets is ₹3,482 Mil. Energy Infrastructure Trust's overall GF Score™ is 67/100 with 5 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 Energy Infrastructure Trust (BOM:542543), the current Other Current Assets is ₹3,482 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 Energy Infrastructure Trust (BOM:542543) Overvalued in 2026?

Based on GuruFocus' analysis, Energy Infrastructure Trust stock appears to be undervalued. The current stock price of ₹72.49 is trading 26.1% below its estimated GF Value™ of ₹98.11. GuruFocus considers Energy Infrastructure Trust to be Modestly Undervalued.

Key valuation signals for BOM:542543:

  • Other Current Assets: ₹3,482 Mil
  • GF Value™: ₹98.11 vs. price of ₹72.49 (26.1% below fair value)
  • GF Score™: 67/100 with 5 warning signs

No single metric tells the full story. See the BOM:542543 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Energy Infrastructure Trust Business Description

Industry EnergyOil & Gas
Address Seawoods Grand Central, Tower-1, 3rd Level, C Wing, 301 to 304, Sector 40, Seawoods Railway Station, Navi Mumbai, Thane, MH, IND, 400 706
Energy Infrastructure Trust is a registered infrastructure investment trust set up in order to invest in infrastructure projects. The initial portfolio asset of the Trust is proposed to be a pipeline system used for the transport of natural gas, with the potential to induct new assets in due course. The Trust has only one project SPV PIL. PIL's activities comprise of transportation of natural gas in certain states in India.
67GF Score

Get the complete analysis for BOM:542543

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

₹72.49
Price
₹98.11
GF Value