China Merchants Land (FRA:TNY1) Other Current Assets: €638 Mil (As of Dec. 2025)

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FRA:TNY1 China Merchants Land Ltd FRA:TNY1
43 GF Score
Price €0.02
GF Value €0.03
! 8 Warning Signs
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What is China Merchants Land Other Current Assets?

China Merchants Land FRA:TNY1 43 Other Current Assets is €638 Mil as of Dec. 2025. GuruFocus rates FRA:TNY1 with a GF Score™ of 43/100 and a GF Value™ of €0.03. The stock has 8 warning signs investors should review.

China Merchants Land's other current assets for the quarter that ended in Dec. 2025 was €638 Mil.

China Merchants Land's quarterly other current assets increased from Dec. 2024 (€746 Mil) to Jun. 2025 (€756 Mil) but then declined from Jun. 2025 (€756 Mil) to Dec. 2025 (€638Mil).

China Merchants Land's annual other current assets increased from Dec. 2023 (€660 Mil) to Dec. 2024 (€746 Mil) declined from Dec. 2024 (€746 Mil) to Dec. 2025 (€638 Mil).


China Merchants Land Other Current Assets Related Terms


China Merchants Land Other Current Assets Historical Data

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The historical data trend for China Merchants Land'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 Merchants Land Other Current Assets Chart

China Merchants Land 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 653.14 633.80 659.84 746.24 638.48

China Merchants Land 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 714.17 746.24 756.06 638.48 683.75
FRA:TNY1
43GF Score
China Merchants Land Ltd FRA:TNY1
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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China Merchants Land 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 €638 Mil mean?
China Merchants Land (FRA:TNY1) has a Other Current Assets of €638 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 Merchants Land.
Is China Merchants Land's Other Current Assets too high?
China Merchants Land's current Other Current Assets is €638 Mil. Overall, China Merchants Land has a GF Score™ of 43/100, reflecting its overall financial health beyond just this single metric.
How does China Merchants Land's Other Current Assets compare to competitors?
China Merchants Land's Other Current Assets of €638 Mil can be compared against companies in the Real Estate 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 Real Estate company?
A good Other Current Assets depends on the Real Estate 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 Merchants Land. China Merchants Land's current Other Current Assets is €638 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Merchants Land stock overvalued right now?
China Merchants Land (FRA:TNY1) has a current Other Current Assets of €638 Mil. The stock's GF Value™ is €0.03, compared to a current price of €0.02 — trading 18.3% below its estimated fair value. The current Other Current Assets is €638 Mil. China Merchants Land's overall GF Score™ is 43/100 with 8 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 Merchants Land (FRA:TNY1), the current Other Current Assets is €638 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 Merchants Land (FRA:TNY1) Overvalued in 2026?

Based on GuruFocus' analysis, China Merchants Land stock appears to be undervalued. The current stock price of €0.02 is trading 18.3% below its estimated GF Value™ of €0.03.

Key valuation signals for FRA:TNY1:

  • Other Current Assets: €638 Mil
  • GF Value™: €0.03 vs. price of €0.02 (18.3% below fair value)
  • GF Score™: 43/100 with 8 warning signs

No single metric tells the full story. See the FRA:TNY1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Merchants Land Business Description

Other Exchanges 00978:Hong Kong
Address No. 303 Des Voeux Road Central, 8th Floor, China Merchants Plaza, Hong Kong, HKG
China Merchants Land Ltd is an investment holding company. The company is principally engaged in the development, sale, lease, investment and management of properties; assets management; and investment holding activities. The company has two operating segment Development and sales of properties and property leasing (Properties Segment); and Asset management for office premises and shopping malls (Asset Management Segment). The company generated majority of revenue from Properties Segment. The company has presence in Foshan, Guangzhou, Nanjing and Jurong, Chongqing, Xi'an, and Hong Kong.
43GF Score

Get the complete analysis for FRA:TNY1

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

€0.02
Price
€0.03
GF Value