China Resources Building Materials Technology Holdings (FRA:C44) Other Current Assets: €60 Mil (As of Dec. 2025)

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.

FRA:C44 China Resources Building Materials Technology Holdings Ltd FRA:C44
49 GF Score
Price €0.10
GF Value €0.17
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is China Resources Building Materials Technology Holdings Other Current Assets?

China Resources Building Materials Technology Holdings FRA:C44 +1.98% 49 Other Current Assets is €60 Mil as of Dec. 2025. GuruFocus rates FRA:C44 with a GF Score™ of 49/100 and a GF Value™ of €0.17 (Possible Value Trap). The stock has 5 warning signs investors should review.

China Resources Building Materials Technology Holdings's other current assets for the quarter that ended in Dec. 2025 was €60 Mil.

China Resources Building Materials Technology Holdings's quarterly other current assets declined from Jun. 2025 (€66 Mil) to Sep. 2025 (€3 Mil) but then increased from Sep. 2025 (€3 Mil) to Dec. 2025 (€60Mil).

China Resources Building Materials Technology Holdings's annual other current assets declined from Dec. 2023 (€86 Mil) to Dec. 2024 (€70 Mil) declined from Dec. 2024 (€70 Mil) to Dec. 2025 (€60 Mil).


China Resources Building Materials Technology Holdings Other Current Assets Related Terms


China Resources Building Materials Technology Holdings Other Current Assets Historical Data

* Premium members only.

The historical data trend for China Resources Building Materials Technology Holdings'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.

China Resources Building Materials Technology Holdings Other Current Assets Chart

China Resources Building Materials Technology Holdings 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 13.54 103.49 86.08 70.27 60.05

China Resources Building Materials Technology Holdings Quarterly Data
Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 70.27 2.30 65.92 3.01 60.05
FRA:C44
49GF Score
China Resources Building Materials Technology Holdings Ltd FRA:C44
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Resources Building Materials Technology Holdings 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 €60 Mil mean?
China Resources Building Materials Technology Holdings (FRA:C44) has a Other Current Assets of €60 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 China Resources Building Materials Technology Holdings.
Is China Resources Building Materials Technology Holdings' Other Current Assets too high?
China Resources Building Materials Technology Holdings' current Other Current Assets is €60 Mil. Overall, China Resources Building Materials Technology Holdings has a GF Score™ of 49/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does China Resources Building Materials Technology Holdings' Other Current Assets compare to CRH and VMC?
China Resources Building Materials Technology Holdings' Other Current Assets of €60 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Other Current Assets depends on the Building Materials 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 China Resources Building Materials Technology Holdings. China Resources Building Materials Technology Holdings's current Other Current Assets is €60 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Resources Building Materials Technology Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Resources Building Materials Technology Holdings (FRA:C44) is currently considered Possible Value Trap. The stock's GF Value™ is €0.17, compared to a current price of €0.10 — trading 39.4% below its estimated fair value. The current Other Current Assets is €60 Mil. China Resources Building Materials Technology Holdings' overall GF Score™ is 49/100 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 China Resources Building Materials Technology Holdings (FRA:C44), the current Other Current Assets is €60 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 China Resources Building Materials Technology Holdings (FRA:C44) Overvalued in 2026?

Based on GuruFocus' analysis, China Resources Building Materials Technology Holdings stock appears to be undervalued. The current stock price of €0.10 is trading 39.4% below its estimated GF Value™ of €0.17. GuruFocus considers China Resources Building Materials Technology Holdings to be Possible Value Trap.

Key valuation signals for FRA:C44:

  • Other Current Assets: €60 Mil
  • GF Value™: €0.17 vs. price of €0.10 (39.4% below fair value)
  • GF Score™: 49/100 with 5 warning signs

No single metric tells the full story. See the FRA:C44 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Resources Building Materials Technology Holdings Business Description

Other Exchanges 01313:Hong KongC44:Germany
Address 26 Harbour Road, Room 3001-05, China Resources Building, Wanchai, Hong Kong, HKG
CRBM mainly engages in the production and sale of cement, clinker, and concrete in Southern China. The company was established in 2003, with parent company China Resources Group holding around 68% of the total equity stake. While cement and clinker products have been the largest contributors to CRBM's earnings historically, the firm has forayed into related sectors such as aggregates and engineered stones in recent years. Its major customers include real estate and infrastructure builders in provinces such as Guangdong, Guangxi, and Fujian.
49GF Score

Get the complete analysis for FRA:C44

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

€0.10
Price
€0.17
GF Value