Pak Fah Yeow International (HKSE:00239) Other Current Assets: HK$4.0 Mil (As of Dec. 2025)

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HKSE:00239 Pak Fah Yeow International Ltd HKSE:00239
79 GF Score
Price HK$2.50
GF Value HK$2.19
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Pak Fah Yeow International Other Current Assets?

Pak Fah Yeow International HKSE:00239 -0.79% 79 Other Current Assets is HK$4.0 Mil as of Dec. 2025. GuruFocus rates HKSE:00239 with a GF Score™ of 79/100 and a GF Value™ of HK$2.19 (Modestly Overvalued). The stock has 5 warning signs investors should review.

Pak Fah Yeow International's other current assets for the quarter that ended in Dec. 2025 was HK$4.0 Mil.

Pak Fah Yeow International's quarterly other current assets declined from Dec. 2024 (HK$3.9 Mil) to Jun. 2025 (HK$0.0 Mil) but then increased from Jun. 2025 (HK$0.0 Mil) to Dec. 2025 (HK$4.0Mil).

Pak Fah Yeow International's annual other current assets increased from Dec. 2023 (HK$0.0 Mil) to Dec. 2024 (HK$3.9 Mil) increased from Dec. 2024 (HK$3.9 Mil) to Dec. 2025 (HK$4.0 Mil).


Pak Fah Yeow International Other Current Assets Related Terms


Pak Fah Yeow International Other Current Assets Historical Data

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The historical data trend for Pak Fah Yeow International'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.

Pak Fah Yeow International Other Current Assets Chart

Pak Fah Yeow International 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 0.01 0.00 0.00 3.92 4.00

Pak Fah Yeow International 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 0.00 3.92 0.00 4.00 0.00
HKSE:00239
79GF Score
Pak Fah Yeow International Ltd HKSE:00239
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Pak Fah Yeow International 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 HK$4.0 Mil mean?
Pak Fah Yeow International (HKSE:00239) has a Other Current Assets of HK$4.0 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 Pak Fah Yeow International.
Is Pak Fah Yeow International's Other Current Assets too high?
Pak Fah Yeow International's current Other Current Assets is HK$4.0 Mil. Overall, Pak Fah Yeow International has a GF Score™ of 79/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pak Fah Yeow International's Other Current Assets compare to ZTS?
Pak Fah Yeow International's Other Current Assets of HK$4.0 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Other Current Assets depends on the Drug Manufacturers 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 Pak Fah Yeow International. Pak Fah Yeow International's current Other Current Assets is HK$4.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pak Fah Yeow International stock overvalued right now?
Based on GuruFocus' analysis, Pak Fah Yeow International (HKSE:00239) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$2.19, compared to a current price of HK$2.50 — trading 14.2% above its estimated fair value. The current Other Current Assets is HK$4.0 Mil. Pak Fah Yeow International's overall GF Score™ is 79/100 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 Pak Fah Yeow International (HKSE:00239), the current Other Current Assets is HK$4.0 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 Pak Fah Yeow International (HKSE:00239) Overvalued in 2026?

Based on GuruFocus' analysis, Pak Fah Yeow International stock appears to be overvalued. The current stock price of HK$2.50 is trading 14.2% above its estimated GF Value™ of HK$2.19. GuruFocus considers Pak Fah Yeow International to be Modestly Overvalued.

Key valuation signals for HKSE:00239:

  • Other Current Assets: HK$4.0 Mil
  • GF Value™: HK$2.19 vs. price of HK$2.50 (14.2% above fair value)
  • GF Score™: 79/100 with 5 warning signs

No single metric tells the full story. See the HKSE:00239 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pak Fah Yeow International Business Description

Address 200 Gloucester Road, 11th Floor, Wanchai, Hong Kong, HKG
Pak Fah Yeow International Ltd, with its subsidiaries, is engaged in the manufacture and distribution of healthcare products, including Hoe Hin branded products. It also engages in real estate investment and treasury investment businesses. It has three business segments, namely healthcare, property investments, and treasury investments. The Company derives the majority of its revenues from the Healthcare segment.The Groups businesses cover Hong Kong, Macau, other regions in the Peoples Republic of China (the PRC or Chinese Mainland), Southeast Asia, North America and the United Kingdom.
79GF Score

Get the complete analysis for HKSE:00239

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

HK$2.50
Price
HK$2.19
GF Value