JL Mag Rare-Earth Co (FRA:3KLA) Other Current Assets: €152.4 Mil (As of Mar. 2026)

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FRA:3KLA JL Mag Rare-Earth Co Ltd FRA:3KLA
92 GF Score
Price €1.79
GF Value €1.87
Valuation Fairly Valued
! 6 Warning Signs
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What is JL Mag Rare-Earth Co Other Current Assets?

JL Mag Rare-Earth Co FRA:3KLA -2.98% 92 Other Current Assets is €152.4 Mil as of Mar. 2026. GuruFocus rates FRA:3KLA with a GF Score™ of 92/100 and a GF Value™ of €1.87 (Fairly Valued). The stock has 6 warning signs investors should review.

JL Mag Rare-Earth Co's other current assets for the quarter that ended in Mar. 2026 was €152.4 Mil.

JL Mag Rare-Earth Co's quarterly other current assets increased from Sep. 2025 (€104.1 Mil) to Dec. 2025 (€129.8 Mil) and increased from Dec. 2025 (€129.8 Mil) to Mar. 2026 (€152.4Mil).

JL Mag Rare-Earth Co's annual other current assets increased from Dec. 2023 (€17.6 Mil) to Dec. 2024 (€26.1 Mil) increased from Dec. 2024 (€26.1 Mil) to Dec. 2025 (€129.8 Mil).


JL Mag Rare-Earth Co Other Current Assets Related Terms


JL Mag Rare-Earth Co Other Current Assets Historical Data

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The historical data trend for JL Mag Rare-Earth Co'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.

JL Mag Rare-Earth Co Other Current Assets Chart

JL Mag Rare-Earth Co 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 13.97 10.01 17.64 26.12 129.80

JL Mag Rare-Earth Co 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 51.02 41.81 104.11 129.80 152.40
FRA:3KLA
92GF Score
JL Mag Rare-Earth Co Ltd FRA:3KLA
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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JL Mag Rare-Earth Co 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 €152.4 Mil mean?
JL Mag Rare-Earth Co (FRA:3KLA) has a Other Current Assets of €152.4 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 JL Mag Rare-Earth Co.
Is JL Mag Rare-Earth Co's Other Current Assets too high?
JL Mag Rare-Earth Co's current Other Current Assets is €152.4 Mil. Overall, JL Mag Rare-Earth Co has a GF Score™ of 92/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JL Mag Rare-Earth Co's Other Current Assets compare to CRS and ATI?
JL Mag Rare-Earth Co's Other Current Assets of €152.4 Mil can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Other Current Assets depends on the Industrial Products 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 JL Mag Rare-Earth Co. JL Mag Rare-Earth Co's current Other Current Assets is €152.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JL Mag Rare-Earth Co stock overvalued right now?
Based on GuruFocus' analysis, JL Mag Rare-Earth Co (FRA:3KLA) is currently considered Fairly Valued. The stock's GF Value™ is €1.87, compared to a current price of €1.79 — trading 4.3% below its estimated fair value. The current Other Current Assets is €152.4 Mil. JL Mag Rare-Earth Co's overall GF Score™ is 92/100 with 6 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 JL Mag Rare-Earth Co (FRA:3KLA), the current Other Current Assets is €152.4 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 JL Mag Rare-Earth Co (FRA:3KLA) Overvalued in 2026?

Based on GuruFocus' analysis, JL Mag Rare-Earth Co stock appears to be undervalued. The current stock price of €1.79 is trading 4.3% below its estimated GF Value™ of €1.87. GuruFocus considers JL Mag Rare-Earth Co to be Fairly Valued.

Key valuation signals for FRA:3KLA:

  • Other Current Assets: €152.4 Mil
  • GF Value™: €1.87 vs. price of €1.79 (4.3% below fair value)
  • GF Score™: 92/100 with 6 warning signs

No single metric tells the full story. See the FRA:3KLA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JL Mag Rare-Earth Co Business Description

Address 81 West Jinling Road, Industrial Area, Economic and Technological Development Zone, Jiangxi Province, Ganzhou, CHN, 341000
JL Mag Rare-Earth is a leading global producer of high-performance rare-earth permanent magnets. JL Mag focuses on the production and sale of NdFeB PMs, the most widely used type of REPMs, mainly made from an alloy of neodymium (Nd), iron (Fe), and boron (B). The firm is ranked first in the world by high-performance REPMs, according to Frost & Sullivan. JL Mag is also ranked first in the global grain boundary diffusion REPMs market. Its products have a wide array of applications, mainly in new energy vehicles, automotive parts, wind turbine generators, and energy-saving variable-frequency air-conditioners.
92GF Score

Get the complete analysis for FRA:3KLA

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

€1.79
Price
€1.87
GF Value