ERFSF (Eurofins Scientific SE) Other Current Assets: $229 Mil (As of Dec. 2025)


ERFSF Eurofins Scientific SE ERFSF
80 GF Score
Price $76.93
GF Value $77.44
Valuation Fairly Valued
! 7 Warning Signs
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What is Eurofins Scientific SE Other Current Assets?

Eurofins Scientific SE ERFSF +0.58% 80 Other Current Assets is $229 Mil as of Dec. 2025. GuruFocus rates ERFSF with a GF Score™ of 80/100 and a GF Value™ of $77.44 (Fairly Valued). The stock has 7 warning signs investors should review.

Eurofins Scientific SE's other current assets for the quarter that ended in Dec. 2025 was $229 Mil.

Eurofins Scientific SE's quarterly other current assets increased from Dec. 2024 ($198 Mil) to Jun. 2025 ($372 Mil) but then declined from Jun. 2025 ($372 Mil) to Dec. 2025 ($229Mil).

Eurofins Scientific SE's annual other current assets declined from Dec. 2023 ($226 Mil) to Dec. 2024 ($198 Mil) increased from Dec. 2024 ($198 Mil) to Dec. 2025 ($229 Mil).


Eurofins Scientific SE Other Current Assets Related Terms


Eurofins Scientific SE Other Current Assets Historical Data

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The historical data trend for Eurofins Scientific SE'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.

Eurofins Scientific SE Other Current Assets Chart

Eurofins Scientific SE 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 164.07 232.42 226.28 198.22 228.81

Eurofins Scientific SE Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 226.28 401.62 198.22 371.74 228.81
ERFSF
80GF Score
Eurofins Scientific SE ERFSF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Eurofins Scientific SE 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 $229 Mil mean?
Eurofins Scientific SE (ERFSF) has a Other Current Assets of $229 Mil as of Dec. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Eurofins Scientific SE.
Is Eurofins Scientific SE's Other Current Assets too high?
Eurofins Scientific SE's current Other Current Assets is $229 Mil. Overall, Eurofins Scientific SE has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Eurofins Scientific SE's Other Current Assets compare to TMO and DHR?
Eurofins Scientific SE's Other Current Assets of $229 Mil can be compared against companies in the Medical Diagnostics & Research 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 Medical Diagnostics & Research company?
A good Other Current Assets depends on the Medical Diagnostics & Research 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 Eurofins Scientific SE. Eurofins Scientific SE's current Other Current Assets is $229 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eurofins Scientific SE stock overvalued right now?
Based on GuruFocus' analysis, Eurofins Scientific SE (ERFSF) is currently considered Fairly Valued. The stock's GF Value™ is $77.44, compared to a current price of $76.93 — trading 0.7% below its estimated fair value. The current Other Current Assets is $229 Mil. Eurofins Scientific SE's overall GF Score™ is 80/100 with 7 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 Eurofins Scientific SE (ERFSF), the current Other Current Assets is $229 Mil as of Dec. 2025. 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 Eurofins Scientific SE (ERFSF) Overvalued in 2026?

Based on GuruFocus' analysis, Eurofins Scientific SE stock appears to be undervalued. The current stock price of $76.93 is trading 0.7% below its estimated GF Value™ of $77.44. GuruFocus considers Eurofins Scientific SE to be Fairly Valued.

Key valuation signals for ERFSF:

  • Other Current Assets: $229 Mil
  • GF Value™: $77.44 vs. price of $76.93 (0.7% below fair value)
  • GF Score™: 80/100 with 7 warning signs

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


Eurofins Scientific SE Business Description

Address 23 Val Fleuri, Luxembourg, LUX, 1526
Eurofins, headquartered in Luxembourg, is a decentralized network of life sciences companies that provide various analytical tests and laboratory services. These include tests to evaluate the safety, identity, composition, authenticity, purity, origin, and traceability of various biological substances and products. Eurofins operates over 950 laboratories in 61 countries. Its revenue from Europe, North America, and the rest of the world contributes approximately 50%, 40%, and 10% of total revenue, respectively. Its areas of business activity are food, feed, and environmental testing ("life"), biopharmaceutical services, diagnostic services and products, and consumer and technology products testing, which contribute approximately 40%, 30%, 20%, and 10% respectively.
80GF Score

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

$76.93
Price
$77.44
GF Value