Linde Bangladesh (DHA:LINDEBD) Other Current Assets: BDT243 Mil (As of Mar. 2026)

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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.
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Charlie Tian
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DHA:LINDEBD Linde Bangladesh Ltd DHA:LINDEBD
77 GF Score
Price BDT732.40
GF Value BDT841.62
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Linde Bangladesh Other Current Assets?

Linde Bangladesh DHA:LINDEBD -0.87% 77 Other Current Assets is BDT243 Mil as of Mar. 2026. GuruFocus rates DHA:LINDEBD with a GF Score™ of 77/100 and a GF Value™ of BDT841.62 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Linde Bangladesh's other current assets for the quarter that ended in Mar. 2026 was BDT243 Mil.

Linde Bangladesh's quarterly other current assets increased from Sep. 2025 (BDT260 Mil) to Dec. 2025 (BDT273 Mil) but then declined from Dec. 2025 (BDT273 Mil) to Mar. 2026 (BDT243Mil).

Linde Bangladesh's annual other current assets declined from Dec. 2023 (BDT321 Mil) to Dec. 2024 (BDT309 Mil) declined from Dec. 2024 (BDT309 Mil) to Dec. 2025 (BDT273 Mil).


Linde Bangladesh Other Current Assets Related Terms


Linde Bangladesh Other Current Assets Historical Data

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The historical data trend for Linde Bangladesh'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.

Linde Bangladesh Other Current Assets Chart

Linde Bangladesh 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 205.64 325.10 321.16 308.74 272.53

Linde Bangladesh Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 Premium Member Only 894.73 253.63 259.63 272.53 243.47
DHA:LINDEBD
77GF Score
Linde Bangladesh Ltd DHA:LINDEBD
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Linde Bangladesh 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 BDT243 Mil mean?
Linde Bangladesh (DHA:LINDEBD) has a Other Current Assets of BDT243 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 Linde Bangladesh.
Is Linde Bangladesh's Other Current Assets too high?
Linde Bangladesh's current Other Current Assets is BDT243 Mil. Overall, Linde Bangladesh has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Linde Bangladesh's Other Current Assets compare to LIN and SHW?
Linde Bangladesh's Other Current Assets of BDT243 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Other Current Assets depends on the Chemicals 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 Linde Bangladesh. Linde Bangladesh's current Other Current Assets is BDT243 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Linde Bangladesh stock overvalued right now?
Based on GuruFocus' analysis, Linde Bangladesh (DHA:LINDEBD) is currently considered Modestly Undervalued. The stock's GF Value™ is BDT841.62, compared to a current price of BDT732.40 — trading 13% below its estimated fair value. The current Other Current Assets is BDT243 Mil. Linde Bangladesh's overall GF Score™ is 77/100 with 4 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 Linde Bangladesh (DHA:LINDEBD), the current Other Current Assets is BDT243 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 Linde Bangladesh (DHA:LINDEBD) Overvalued in 2026?

Based on GuruFocus' analysis, Linde Bangladesh stock appears to be undervalued. The current stock price of BDT732.40 is trading 13% below its estimated GF Value™ of BDT841.62. GuruFocus considers Linde Bangladesh to be Modestly Undervalued.

Key valuation signals for DHA:LINDEBD:

  • Other Current Assets: BDT243 Mil
  • GF Value™: BDT841.62 vs. price of BDT732.40 (13% below fair value)
  • GF Score™: 77/100 with 4 warning signs

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


Linde Bangladesh Business Description

Address 285 Tejgaon Industrial Area, Dhaka, BGD, 1208
Linde Bangladesh Ltd is a multinational industrial and medical gases company. The company provides products and services within a specific economic environment and supplies customers across a wide spectrum of industries ranging from chemicals and petrochemicals to steel. It operates 2 Air Separation Units (ASUs), 2 carbon dioxide manufacturing plants, and a DA manufacturing plant in the country. It serves various end markets such as chemicals and energy, food, beverage, electronics, healthcare, manufacturing, metals, defense, infrastructure, aerospace, and institutions. Its segments include Bulk Gases; Packaged Gas and Products; and the Healthcare business, which generates maximum revenue and comprises various medical gases, medical equipment, and medical pipelines.
77GF Score

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

BDT732.40
Price
BDT841.62
GF Value