Sipai Health Technology Co (FRA:AX1) Other Current Assets: €22.4 Mil (As of Dec. 2025)

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FRA:AX1 Sipai Health Technology Co Ltd FRA:AX1
64 GF Score
Price €0.14
GF Value €0.22
! 5 Warning Signs
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What is Sipai Health Technology Co Other Current Assets?

Sipai Health Technology Co FRA:AX1 -2.80% 64 Other Current Assets is €22.4 Mil as of Dec. 2025. GuruFocus rates FRA:AX1 with a GF Score™ of 64/100 and a GF Value™ of €0.22. The stock has 5 warning signs investors should review.

Sipai Health Technology Co's other current assets for the quarter that ended in Dec. 2025 was €22.4 Mil.

Sipai Health Technology Co's quarterly other current assets increased from Dec. 2024 (€39.4 Mil) to Jun. 2025 (€44.7 Mil) but then declined from Jun. 2025 (€44.7 Mil) to Dec. 2025 (€22.4Mil).

Sipai Health Technology Co's annual other current assets declined from Dec. 2023 (€62.9 Mil) to Dec. 2024 (€39.4 Mil) declined from Dec. 2024 (€39.4 Mil) to Dec. 2025 (€22.4 Mil).


Sipai Health Technology Co Other Current Assets Related Terms


Sipai Health Technology Co Other Current Assets Historical Data

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The historical data trend for Sipai Health Technology 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.

Sipai Health Technology Co Other Current Assets Chart

Sipai Health Technology Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial 30.43 61.37 62.90 39.36 22.37

Sipai Health Technology Co Semi-Annual Data
Dec19 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 62.90 68.95 39.36 44.75 22.37
FRA:AX1
64GF Score
Sipai Health Technology Co Ltd FRA:AX1
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Sipai Health Technology 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 €22.4 Mil mean?
Sipai Health Technology Co (FRA:AX1) has a Other Current Assets of €22.4 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 Sipai Health Technology Co.
Is Sipai Health Technology Co's Other Current Assets too high?
Sipai Health Technology Co's current Other Current Assets is €22.4 Mil. Overall, Sipai Health Technology Co has a GF Score™ of 64/100, reflecting its overall financial health beyond just this single metric.
How does Sipai Health Technology Co's Other Current Assets compare to MCK and COR?
Sipai Health Technology Co's Other Current Assets of €22.4 Mil can be compared against companies in the Medical Distribution 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 Distribution company?
A good Other Current Assets depends on the Medical Distribution 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 Sipai Health Technology Co. Sipai Health Technology Co's current Other Current Assets is €22.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sipai Health Technology Co stock overvalued right now?
Sipai Health Technology Co (FRA:AX1) has a current Other Current Assets of €22.4 Mil. The stock's GF Value™ is €0.22, compared to a current price of €0.14 — trading 36.8% below its estimated fair value. The current Other Current Assets is €22.4 Mil. Sipai Health Technology Co's overall GF Score™ is 64/100 with 5 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 Sipai Health Technology Co (FRA:AX1), the current Other Current Assets is €22.4 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 Sipai Health Technology Co (FRA:AX1) Overvalued in 2026?

Based on GuruFocus' analysis, Sipai Health Technology Co stock appears to be undervalued. The current stock price of €0.14 is trading 36.8% below its estimated GF Value™ of €0.22.

Key valuation signals for FRA:AX1:

  • Other Current Assets: €22.4 Mil
  • GF Value™: €0.22 vs. price of €0.14 (36.8% below fair value)
  • GF Score™: 64/100 with 5 warning signs

No single metric tells the full story. See the FRA:AX1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sipai Health Technology Co Business Description

Other Exchanges 00314:Hong Kong
Address 128 Tianmu West Road, 1603-1605A, 16th Floor, Tower 1, Kerry Enterprise Center, Jing\'an District, Shanghai, CHN
Sipai Health Technology Co Ltd is a medical technology and health management company in China. The company has three reportable operating segments: Specialty Pharmacy Business - engaged in the operation and distribution of specialty pharmacy stores and pharmaceutical products; Physician Research Assistance Business - offering pharmaceutical companies and other clinical trial institutions site management organization services; Commercial Insurance Services Business - rendering insurance brokerage services to insurance companies and health management services to insurance carriers and enterprise clients. The company generates key revenue from the Specialty Pharmacy Business. Almost all of the company's revenues were derived from operations in the PRC.
64GF Score

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

€0.14
Price
€0.22
GF Value