Grupa Azoty (FRA:5PL) Other Current Assets: €260 Mil (As of Mar. 2026)


FRA:5PL Grupa Azoty SA FRA:5PL
55 GF Score
Price €4.26
GF Value €4.53
Valuation Fairly Valued
! 6 Warning Signs
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What is Grupa Azoty Other Current Assets?

Grupa Azoty FRA:5PL -2.11% 55 Other Current Assets is €260 Mil as of Mar. 2026. GuruFocus rates FRA:5PL with a GF Score™ of 55/100 and a GF Value™ of €4.53 (Fairly Valued). The stock has 6 warning signs investors should review.

Grupa Azoty's other current assets for the quarter that ended in Mar. 2026 was €260 Mil.

Grupa Azoty's quarterly other current assets increased from Sep. 2025 (€228 Mil) to Dec. 2025 (€233 Mil) and increased from Dec. 2025 (€233 Mil) to Mar. 2026 (€260Mil).

Grupa Azoty's annual other current assets declined from Dec. 2023 (€487 Mil) to Dec. 2024 (€372 Mil) declined from Dec. 2024 (€372 Mil) to Dec. 2025 (€233 Mil).


Grupa Azoty Other Current Assets Related Terms


Grupa Azoty Other Current Assets Historical Data

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The historical data trend for Grupa Azoty'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.

Grupa Azoty Other Current Assets Chart

Grupa Azoty 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 370.33 476.27 487.13 372.08 232.54

Grupa Azoty 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 373.88 554.85 228.32 232.54 259.60
FRA:5PL
55GF Score
Grupa Azoty SA FRA:5PL
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Grupa Azoty 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 €260 Mil mean?
Grupa Azoty (FRA:5PL) has a Other Current Assets of €260 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 Grupa Azoty.
Is Grupa Azoty's Other Current Assets too high?
Grupa Azoty's current Other Current Assets is €260 Mil. Overall, Grupa Azoty has a GF Score™ of 55/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Grupa Azoty's Other Current Assets compare to CTVA and CF?
Grupa Azoty's Other Current Assets of €260 Mil can be compared against companies in the Agriculture 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 Agriculture company?
A good Other Current Assets depends on the Agriculture 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 Grupa Azoty. Grupa Azoty's current Other Current Assets is €260 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Grupa Azoty stock overvalued right now?
Based on GuruFocus' analysis, Grupa Azoty (FRA:5PL) is currently considered Fairly Valued. The stock's GF Value™ is €4.53, compared to a current price of €4.26 — trading 6% below its estimated fair value. The current Other Current Assets is €260 Mil. Grupa Azoty's overall GF Score™ is 55/100 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 Grupa Azoty (FRA:5PL), the current Other Current Assets is €260 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 Grupa Azoty (FRA:5PL) Overvalued in 2026?

Based on GuruFocus' analysis, Grupa Azoty stock appears to be undervalued. The current stock price of €4.26 is trading 6% below its estimated GF Value™ of €4.53. GuruFocus considers Grupa Azoty to be Fairly Valued.

Key valuation signals for FRA:5PL:

  • Other Current Assets: €260 Mil
  • GF Value™: €4.53 vs. price of €4.26 (6% below fair value)
  • GF Score™: 55/100 with 6 warning signs

No single metric tells the full story. See the FRA:5PL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Grupa Azoty Business Description

Other Exchanges ATT:Poland
Address ul. Kwiatkowskiego 8, Tarnow, POL, 33-101
Grupa Azoty SA is a holding company, which through its subsidiaries, produces and sells chemicals, plastics, fertilizers, titanium, and extracts sulfur products. The firm organizes itself into five segments based on the product type. The Agro fertilizer segment, which generates the majority of revenue, sells fertilizers and agrochemicals. The Plastics segment sells a variety of plastic products to the automotive, construction, food, and textile industries. The Energy segment produces and sells electricity. The Chemicals segment sells oxo alcohols and other chemicals and its other segment comprises activities such as laboratory services, property rental, and other activities.
55GF Score

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

€4.26
Price
€4.53
GF Value