EVN AG (FRA:EVN) Other Current Assets: €4 Mil (As of Mar. 2026)

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FRA:EVN EVN AG FRA:EVN
76 GF Score
Price €29.30
GF Value €23.78
Valuation Modestly Overvalued
! 5 Warning Signs
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What is EVN AG Other Current Assets?

EVN AG FRA:EVN +1.03% 76 Other Current Assets is €4 Mil as of Mar. 2026. GuruFocus rates FRA:EVN with a GF Score™ of 76/100 and a GF Value™ of €23.78 (Modestly Overvalued). The stock has 5 warning signs investors should review.

EVN AG's other current assets for the quarter that ended in Mar. 2026 was €4 Mil.

EVN AG's quarterly other current assets declined from Sep. 2025 (€676 Mil) to Dec. 2025 (€564 Mil) and declined from Dec. 2025 (€564 Mil) to Mar. 2026 (€4Mil).

EVN AG's annual other current assets declined from Sep. 2023 (€268 Mil) to Sep. 2024 (€202 Mil) increased from Sep. 2024 (€202 Mil) to Sep. 2025 (€676 Mil).


EVN AG Other Current Assets Related Terms


EVN AG Other Current Assets Historical Data

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The historical data trend for EVN AG'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.

EVN AG Other Current Assets Chart

EVN AG Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 180.70 210.90 268.10 201.50 676.10

EVN AG 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 643.60 622.20 676.10 563.70 3.60
FRA:EVN
76GF Score
EVN AG FRA:EVN
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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EVN AG 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 €4 Mil mean?
EVN AG (FRA:EVN) has a Other Current Assets of €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 EVN AG.
Is EVN AG's Other Current Assets too high?
EVN AG's current Other Current Assets is €4 Mil. Overall, EVN AG has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does EVN AG's Other Current Assets compare to SRE and AES?
EVN AG's Other Current Assets of €4 Mil can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Other Current Assets depends on the Utilities - Regulated 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 EVN AG. EVN AG's current Other Current Assets is €4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EVN AG stock overvalued right now?
Based on GuruFocus' analysis, EVN AG (FRA:EVN) is currently considered Modestly Overvalued. The stock's GF Value™ is €23.78, compared to a current price of €29.30 — trading 23.2% above its estimated fair value. The current Other Current Assets is €4 Mil. EVN AG's overall GF Score™ is 76/100 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 EVN AG (FRA:EVN), the current Other Current Assets is €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 EVN AG (FRA:EVN) Overvalued in 2026?

Based on GuruFocus' analysis, EVN AG stock appears to be overvalued. The current stock price of €29.30 is trading 23.2% above its estimated GF Value™ of €23.78. GuruFocus considers EVN AG to be Modestly Overvalued.

Key valuation signals for FRA:EVN:

  • Other Current Assets: €4 Mil
  • GF Value™: €23.78 vs. price of €29.30 (23.2% above fair value)
  • GF Score™: 76/100 with 5 warning signs

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


EVN AG Business Description

Other Exchanges 0EEI:UKEVN:Austria
Address EVN Platz, Maria Enzersdorf, AUT, A-2344
EVN AG is an Austrian-based utilities company that generates and distributes electricity and operates in natural gas, waste management, water supply, wastewater treatment and thermal waste utilization service. Evn operates in Austria, Bulgaria, North Macedonia, Croatia, Albania, and Germany. The company's operations are divided into segments that include Energy, Generation, Networks, South East Europe, Environment and All Other Segments, out of which South East Europe generates maximum revenue. The company earns majority revenue from Austria.
76GF Score

Get the complete analysis for FRA:EVN

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

€29.30
Price
€23.78
GF Value