GDH Guangnan (Holdings) (FRA:GUJB) Other Current Assets: €63 Mil (As of Dec. 2025)

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FRA:GUJB GDH Guangnan (Holdings) Ltd FRA:GUJB
54 GF Score
Price €0.06
GF Value €0.08
Valuation Modestly Undervalued
! 5 Warning Signs
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What is GDH Guangnan (Holdings) Other Current Assets?

GDH Guangnan (Holdings) FRA:GUJB -1.54% 54 Other Current Assets is €63 Mil as of Dec. 2025. GuruFocus rates FRA:GUJB with a GF Score™ of 54/100 and a GF Value™ of €0.08 (Modestly Undervalued). The stock has 5 warning signs investors should review.

GDH Guangnan (Holdings)'s other current assets for the quarter that ended in Dec. 2025 was €63 Mil.

GDH Guangnan (Holdings)'s quarterly other current assets declined from Dec. 2024 (€49 Mil) to Jun. 2025 (€1 Mil) but then increased from Jun. 2025 (€1 Mil) to Dec. 2025 (€63Mil).

GDH Guangnan (Holdings)'s annual other current assets increased from Dec. 2023 (€1 Mil) to Dec. 2024 (€49 Mil) increased from Dec. 2024 (€49 Mil) to Dec. 2025 (€63 Mil).


GDH Guangnan (Holdings) Other Current Assets Related Terms


GDH Guangnan (Holdings) Other Current Assets Historical Data

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The historical data trend for GDH Guangnan (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.

GDH Guangnan (Holdings) Other Current Assets Chart

GDH Guangnan (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 1.66 2.28 1.13 48.82 62.81

GDH Guangnan (Holdings) Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 1.59 48.82 0.87 62.81 1.49
FRA:GUJB
54GF Score
GDH Guangnan (Holdings) Ltd FRA:GUJB
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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GDH Guangnan (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 €63 Mil mean?
GDH Guangnan (Holdings) (FRA:GUJB) has a Other Current Assets of €63 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 GDH Guangnan (Holdings).
Is GDH Guangnan (Holdings)'s Other Current Assets too high?
GDH Guangnan (Holdings)'s current Other Current Assets is €63 Mil. Overall, GDH Guangnan (Holdings) has a GF Score™ of 54/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does GDH Guangnan (Holdings)'s Other Current Assets compare to ADM and BG?
GDH Guangnan (Holdings)'s Other Current Assets of €63 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Other Current Assets depends on the Consumer Packaged Goods 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 GDH Guangnan (Holdings). GDH Guangnan (Holdings)'s current Other Current Assets is €63 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is GDH Guangnan (Holdings) stock overvalued right now?
Based on GuruFocus' analysis, GDH Guangnan (Holdings) (FRA:GUJB) is currently considered Modestly Undervalued. The stock's GF Value™ is €0.08, compared to a current price of €0.06 — trading 20% below its estimated fair value. The current Other Current Assets is €63 Mil. GDH Guangnan (Holdings)'s overall GF Score™ is 54/100 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 GDH Guangnan (Holdings) (FRA:GUJB), the current Other Current Assets is €63 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 GDH Guangnan (Holdings) (FRA:GUJB) Overvalued in 2026?

Based on GuruFocus' analysis, GDH Guangnan (Holdings) stock appears to be undervalued. The current stock price of €0.06 is trading 20% below its estimated GF Value™ of €0.08. GuruFocus considers GDH Guangnan (Holdings) to be Modestly Undervalued.

Key valuation signals for FRA:GUJB:

  • Other Current Assets: €63 Mil
  • GF Value™: €0.08 vs. price of €0.06 (20% below fair value)
  • GF Score™: 54/100 with 5 warning signs

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


GDH Guangnan (Holdings) Business Description

Other Exchanges 01203:Hong Kong
Address 6-8 Harbour Road, Units 2905-08, 29th Floor, Shui On Centre, Wanchai, Hong Kong, HKG
GDH Guangnan (Holdings) Ltd is an investment holding company engaged in the distribution and trading of fresh and live foodstuffs, provision of slaughtering service, manufacturing and sales of tinplate products, and property leasing. It operates through three business segments. The Tinplating segment is engaged in the production and sales of tinplates and related products, which are used as packaging materials for food processing manufacturers. The Fresh and Live Foodstuffs segment, which derives maximum revenue is engaged in the distribution, purchasing, and sales of fresh and live foodstuffs. The Property Leasing segment is engaged in the leasing of office and industrial premises to generate rental income. It also involves the operation of pig farming and the distribution of live pigs.
54GF Score

Get the complete analysis for FRA:GUJB

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

€0.06
Price
€0.08
GF Value