Summit Alliance Port (DHA:SAPORTL) Other Current Assets: BDT408 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.

DHA:SAPORTL Summit Alliance Port Ltd DHA:SAPORTL
92 GF Score
Price BDT52.30
GF Value BDT54.56
Valuation Fairly Valued
! 12 Warning Signs
View Full Analysis

What is Summit Alliance Port Other Current Assets?

Summit Alliance Port DHA:SAPORTL -1.51% 92 Other Current Assets is BDT408 Mil as of Mar. 2026. GuruFocus rates DHA:SAPORTL with a GF Score™ of 92/100 and a GF Value™ of BDT54.56 (Fairly Valued). The stock has 12 warning signs investors should review.

Summit Alliance Port's other current assets for the quarter that ended in Mar. 2026 was BDT408 Mil.

Summit Alliance Port's quarterly other current assets increased from Sep. 2025 (BDT350 Mil) to Dec. 2025 (BDT399 Mil) and increased from Dec. 2025 (BDT399 Mil) to Mar. 2026 (BDT408Mil).

Summit Alliance Port's annual other current assets declined from Jun. 2023 (BDT215 Mil) to Jun. 2024 (BDT198 Mil) increased from Jun. 2024 (BDT198 Mil) to Jun. 2025 (BDT315 Mil).


Summit Alliance Port Other Current Assets Related Terms


Summit Alliance Port Other Current Assets Historical Data

* Premium members only.

The historical data trend for Summit Alliance Port'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.

Summit Alliance Port Other Current Assets Chart

Summit Alliance Port Annual Data
Trend Dec14 Dec15 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 218.72 186.48 214.99 198.25 315.22

Summit Alliance Port 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 223.00 315.22 349.70 399.21 408.06
DHA:SAPORTL
92GF Score
Summit Alliance Port Ltd DHA:SAPORTL
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Summit Alliance Port 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 BDT408 Mil mean?
Summit Alliance Port (DHA:SAPORTL) has a Other Current Assets of BDT408 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 Summit Alliance Port.
Is Summit Alliance Port's Other Current Assets too high?
Summit Alliance Port's current Other Current Assets is BDT408 Mil. Overall, Summit Alliance Port has a GF Score™ of 92/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Summit Alliance Port's Other Current Assets compare to KEX?
Summit Alliance Port's Other Current Assets of BDT408 Mil can be compared against companies in the Transportation 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 Transportation company?
A good Other Current Assets depends on the Transportation 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 Summit Alliance Port. Summit Alliance Port's current Other Current Assets is BDT408 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Summit Alliance Port stock overvalued right now?
Based on GuruFocus' analysis, Summit Alliance Port (DHA:SAPORTL) is currently considered Fairly Valued. The stock's GF Value™ is BDT54.56, compared to a current price of BDT52.30 — trading 4.1% below its estimated fair value. The current Other Current Assets is BDT408 Mil. Summit Alliance Port's overall GF Score™ is 92/100 with 12 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 Summit Alliance Port (DHA:SAPORTL), the current Other Current Assets is BDT408 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 Summit Alliance Port (DHA:SAPORTL) Overvalued in 2026?

Based on GuruFocus' analysis, Summit Alliance Port stock appears to be undervalued. The current stock price of BDT52.30 is trading 4.1% below its estimated GF Value™ of BDT54.56. GuruFocus considers Summit Alliance Port to be Fairly Valued.

Key valuation signals for DHA:SAPORTL:

  • Other Current Assets: BDT408 Mil
  • GF Value™: BDT54.56 vs. price of BDT52.30 (4.1% below fair value)
  • GF Score™: 92/100 with 12 warning signs

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


Summit Alliance Port Business Description

Address 63 Pragati Sarani, The Alliance Building, Baridhara, Dhaka, BGD, 1212
Summit Alliance Port Ltd provides off-dock services. It offers an inland container depot, container freight station, and receiving of export and import cargo. The company also provides customized services, such as Container condition surveys, repair, and maintenance; Fumigation, among others.
92GF Score

Get the complete analysis for DHA:SAPORTL

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

BDT52.30
Price
BDT54.56
GF Value