PNGS Gargi Fashion Jewellery (BOM:543709) Other Current Assets: ₹0 Mil (As of Jun. 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:543709 PNGS Gargi Fashion Jewellery Ltd BOM:543709
80 GF Score
Price ₹566.65
GF Value ₹1,224.19
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is PNGS Gargi Fashion Jewellery Other Current Assets?

PNGS Gargi Fashion Jewellery BOM:543709 -0.41% 80 Other Current Assets is ₹0 Mil as of Jun. 2026. GuruFocus rates BOM:543709 with a GF Score™ of 80/100 and a GF Value™ of ₹1,224.19 (Significantly Undervalued). The stock has 3 warning signs investors should review.

PNGS Gargi Fashion Jewellery's other current assets for the quarter that ended in Jun. 2026 was ₹0 Mil.

PNGS Gargi Fashion Jewellery's quarterly other current assets increased from Dec. 2025 (₹0 Mil) to Mar. 2026 (₹153 Mil) but then declined from Mar. 2026 (₹153 Mil) to Jun. 2026 (₹0Mil).

PNGS Gargi Fashion Jewellery's annual other current assets increased from Mar. 2024 (₹20 Mil) to Mar. 2025 (₹85 Mil) increased from Mar. 2025 (₹85 Mil) to Mar. 2026 (₹153 Mil).


PNGS Gargi Fashion Jewellery Other Current Assets Related Terms


PNGS Gargi Fashion Jewellery Other Current Assets Historical Data

* Premium members only.

The historical data trend for PNGS Gargi Fashion Jewellery'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.

PNGS Gargi Fashion Jewellery Other Current Assets Chart

PNGS Gargi Fashion Jewellery Annual Data
Trend Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Current Assets
Get a 7-Day Free Trial 4.36 9.50 20.48 84.62 152.91

PNGS Gargi Fashion Jewellery Quarterly Data
Mar21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 0.00 71.19 0.00 152.91 0.00
BOM:543709
80GF Score
PNGS Gargi Fashion Jewellery Ltd BOM:543709
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PNGS Gargi Fashion Jewellery 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 ₹0 Mil mean?
PNGS Gargi Fashion Jewellery (BOM:543709) has a Other Current Assets of ₹0 Mil as of Jun. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on PNGS Gargi Fashion Jewellery.
Is PNGS Gargi Fashion Jewellery's Other Current Assets too high?
PNGS Gargi Fashion Jewellery's current Other Current Assets is ₹0 Mil. Overall, PNGS Gargi Fashion Jewellery has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PNGS Gargi Fashion Jewellery's Other Current Assets compare to TPR?
PNGS Gargi Fashion Jewellery's Other Current Assets of ₹0 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Other Current Assets depends on the Retail - Cyclical 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 PNGS Gargi Fashion Jewellery. PNGS Gargi Fashion Jewellery's current Other Current Assets is ₹0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PNGS Gargi Fashion Jewellery stock overvalued right now?
Based on GuruFocus' analysis, PNGS Gargi Fashion Jewellery (BOM:543709) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹1,224.19, compared to a current price of ₹566.65 — trading 53.7% below its estimated fair value. The current Other Current Assets is ₹0 Mil. PNGS Gargi Fashion Jewellery's overall GF Score™ is 80/100 with 3 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 PNGS Gargi Fashion Jewellery (BOM:543709), the current Other Current Assets is ₹0 Mil as of Jun. 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 PNGS Gargi Fashion Jewellery (BOM:543709) Overvalued in 2026?

Based on GuruFocus' analysis, PNGS Gargi Fashion Jewellery stock appears to be undervalued. The current stock price of ₹566.65 is trading 53.7% below its estimated GF Value™ of ₹1,224.19. GuruFocus considers PNGS Gargi Fashion Jewellery to be Significantly Undervalued.

Key valuation signals for BOM:543709:

  • Other Current Assets: ₹0 Mil
  • GF Value™: ₹1,224.19 vs. price of ₹566.65 (53.7% below fair value)
  • GF Score™: 80/100 with 3 warning signs

No single metric tells the full story. See the BOM:543709 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


PNGS Gargi Fashion Jewellery Business Description

Address Sinhgad Road, Plot No. 8A, Sr No.37/1 and 37/2, Opposite Maruti Service Center, Wadgaon Khurd, Nanded, Haveli, Pune, MH, IND, 411041
PNGS Gargi Fashion Jewellery Ltd is engaged in the retail business of costume and fashion jewellery under the brand name Gargi. It mainly deals with sterling silver jewellery and brass jewellery, idols and other silverware and related gift items. The company offers various products, such as weddings and festivals, to daily-wear jewellery for all ages, genders and across various price points. Its product line includes earrings, necklaces, pendants, chains, finger rings, bracelets, anklets, nose pins, mangal sutra, pendant sets, bangles in brass or silver for females of all age groups, as well as male accessories such as rings, cufflinks, button sets and others. Its portfolio offers customers a wide variety of traditional, Indo-Western, and modern designs and jewellery.
80GF Score

Get the complete analysis for BOM:543709

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

₹566.65
Price
₹1,224.19
GF Value