Tongguan Gold Group (FRA:INU0) Other Current Assets: €12.2 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:INU0 Tongguan Gold Group Ltd FRA:INU0
55 GF Score
Price €0.30
GF Value €0.02
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Tongguan Gold Group Other Current Assets?

Tongguan Gold Group FRA:INU0 +2.13% 55 Other Current Assets is €12.2 Mil as of Dec. 2025. GuruFocus rates FRA:INU0 with a GF Score™ of 55/100 and a GF Value™ of €0.02 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Tongguan Gold Group's other current assets for the quarter that ended in Dec. 2025 was €12.2 Mil.

Tongguan Gold Group's quarterly other current assets declined from Dec. 2024 (€5.4 Mil) to Jun. 2025 (€-0.0 Mil) but then increased from Jun. 2025 (€-0.0 Mil) to Dec. 2025 (€12.2Mil).

Tongguan Gold Group's annual other current assets increased from Dec. 2023 (€4.2 Mil) to Dec. 2024 (€5.4 Mil) increased from Dec. 2024 (€5.4 Mil) to Dec. 2025 (€12.2 Mil).


Tongguan Gold Group Other Current Assets Related Terms


Tongguan Gold Group Other Current Assets Historical Data

* Premium members only.

The historical data trend for Tongguan Gold Group'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.

Tongguan Gold Group Other Current Assets Chart

Tongguan Gold Group 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 4.34 4.66 4.22 5.37 12.15

Tongguan Gold Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4.22 6.29 5.37 -0.00 12.15
FRA:INU0
55GF Score
Tongguan Gold Group Ltd FRA:INU0
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tongguan Gold Group 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 €12.2 Mil mean?
Tongguan Gold Group (FRA:INU0) has a Other Current Assets of €12.2 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 Tongguan Gold Group.
Is Tongguan Gold Group's Other Current Assets too high?
Tongguan Gold Group's current Other Current Assets is €12.2 Mil. Overall, Tongguan Gold Group has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tongguan Gold Group's Other Current Assets compare to NEM and AU?
Tongguan Gold Group's Other Current Assets of €12.2 Mil can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Other Current Assets depends on the Metals & Mining 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 Tongguan Gold Group. Tongguan Gold Group's current Other Current Assets is €12.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tongguan Gold Group stock overvalued right now?
Based on GuruFocus' analysis, Tongguan Gold Group (FRA:INU0) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.02, compared to a current price of €0.30 — trading 1383% above its estimated fair value. The current Other Current Assets is €12.2 Mil. Tongguan Gold Group's overall GF Score™ is 55/100 with 2 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 Tongguan Gold Group (FRA:INU0), the current Other Current Assets is €12.2 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 Tongguan Gold Group (FRA:INU0) Overvalued in 2026?

Based on GuruFocus' analysis, Tongguan Gold Group stock appears to be overvalued. The current stock price of €0.30 is trading 1383% above its estimated GF Value™ of €0.02. GuruFocus considers Tongguan Gold Group to be Significantly Overvalued.

Key valuation signals for FRA:INU0:

  • Other Current Assets: €12.2 Mil
  • GF Value™: €0.02 vs. price of €0.30 (1383% above fair value)
  • GF Score™: 55/100 with 2 warning signs

No single metric tells the full story. See the FRA:INU0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tongguan Gold Group Business Description

Other Exchanges 00340:Hong Kong
Address 1 Harbour Road, Room 2707A, 27th Floor, Office Tower of Convention Plaza, Wanchai, Hong Kong, HKG
Tongguan Gold Group Ltd operates as an investment holding company. It is engaged in (i) gold mining operation, which is sale of mine-produced gold, including gold concentrate, gold bullion and related products, that contains of gold exploration, mining, processing and/or smelting operations; and (ii) gold recycling, which is purchasing the gold related materials, refining and sale of gold bullion. The Group's gold mining operation and gold recycling are mainly carried out in the People's Republic of China (the PRC).
55GF Score

Get the complete analysis for FRA:INU0

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

€0.30
Price
€0.02
GF Value