ELPQF (El Puerto de LiverpoolB de CV) Other Current Assets: $433 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.

ELPQF El Puerto de Liverpool SAB de CV ELPQF
92 GF Score
Price $5.86
GF Value $6.33
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is El Puerto de LiverpoolB de CV Other Current Assets?

El Puerto de LiverpoolB de CV ELPQF 92 Other Current Assets is $433 Mil as of Mar. 2026. GuruFocus rates ELPQF with a GF Score™ of 92/100 and a GF Value™ of $6.33 (Fairly Valued). The stock has 4 warning signs investors should review.

El Puerto de LiverpoolB de CV's other current assets for the quarter that ended in Mar. 2026 was $433 Mil.

El Puerto de LiverpoolB de CV's quarterly other current assets declined from Sep. 2025 ($504 Mil) to Dec. 2025 ($355 Mil) but then increased from Dec. 2025 ($355 Mil) to Mar. 2026 ($433Mil).

El Puerto de LiverpoolB de CV's annual other current assets increased from Dec. 2023 ($260 Mil) to Dec. 2024 ($284 Mil) increased from Dec. 2024 ($284 Mil) to Dec. 2025 ($355 Mil).


El Puerto de LiverpoolB de CV Other Current Assets Related Terms


El Puerto de LiverpoolB de CV Other Current Assets Historical Data

* Premium members only.

The historical data trend for El Puerto de LiverpoolB de CV'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.

El Puerto de LiverpoolB de CV Other Current Assets Chart

El Puerto de LiverpoolB de CV 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 200.05 184.59 260.44 283.79 355.32

El Puerto de LiverpoolB de CV 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 400.64 442.86 504.32 355.32 432.78
ELPQF
92GF Score
El Puerto de Liverpool SAB de CV ELPQF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

El Puerto de LiverpoolB de CV 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 $433 Mil mean?
El Puerto de LiverpoolB de CV (ELPQF) has a Other Current Assets of $433 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 El Puerto de LiverpoolB de CV.
Is El Puerto de LiverpoolB de CV's Other Current Assets too high?
El Puerto de LiverpoolB de CV's current Other Current Assets is $433 Mil. Overall, El Puerto de LiverpoolB de CV has a GF Score™ of 92/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does El Puerto de LiverpoolB de CV's Other Current Assets compare to DDS and M?
El Puerto de LiverpoolB de CV's Other Current Assets of $433 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 El Puerto de LiverpoolB de CV. El Puerto de LiverpoolB de CV's current Other Current Assets is $433 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is El Puerto de LiverpoolB de CV stock overvalued right now?
Based on GuruFocus' analysis, El Puerto de LiverpoolB de CV (ELPQF) is currently considered Fairly Valued. The stock's GF Value™ is $6.33, compared to a current price of $5.86 — trading 7.5% below its estimated fair value. The current Other Current Assets is $433 Mil. El Puerto de LiverpoolB de CV's overall GF Score™ is 92/100 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 El Puerto de LiverpoolB de CV (ELPQF), the current Other Current Assets is $433 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 El Puerto de LiverpoolB de CV (ELPQF) Overvalued in 2026?

Based on GuruFocus' analysis, El Puerto de LiverpoolB de CV stock appears to be undervalued. The current stock price of $5.86 is trading 7.5% below its estimated GF Value™ of $6.33. GuruFocus considers El Puerto de LiverpoolB de CV to be Fairly Valued.

Key valuation signals for ELPQF:

  • Other Current Assets: $433 Mil
  • GF Value™: $6.33 vs. price of $5.86 (7.5% below fair value)
  • GF Score™: 92/100 with 4 warning signs

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


El Puerto de LiverpoolB de CV Business Description

Address Mario Pani 200, Santa Fe, Cuajimalpa, Mexico, DF, MEX, 05348
El Puerto de Liverpool SAB de CV is a retail company that operates throughout Mexico in three business segments: Liverpool, which offers clothing, home goods, furniture, and cosmetics in Liverpool stores as well as boutique locations; Suburbia, which includes Suburbia stores selling consumer products of its own brands; The credit segment is a complement to the Liverpool and Suburbia commercial segment and Real estate segment. The company finances its clients in the form of Liverpool and Suburbia departmental credit cards, which customers can buy exclusively at company stores and real estate, which leases commercial space to tenants of its Galeria shopping malls. The Liverpool segment brings in the majority of revenue, with the Maximum portion coming from Mexico and the surrounding areas.
92GF Score

Get the complete analysis for ELPQF

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

$5.86
Price
$6.33
GF Value