Forward Fashion (International) Holdings Co (HKSE:02528) Other Current Assets: HK$50.2 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.

HKSE:02528 Forward Fashion (International) Holdings Co Ltd HKSE:02528
43 GF Score
Price HK$0.89
GF Value HK$0.24
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Forward Fashion (International) Holdings Co Other Current Assets?

Forward Fashion (International) Holdings Co HKSE:02528 43 Other Current Assets is HK$50.2 Mil as of Dec. 2025. GuruFocus rates HKSE:02528 with a GF Score™ of 43/100 and a GF Value™ of HK$0.24 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Forward Fashion (International) Holdings Co's other current assets for the quarter that ended in Dec. 2025 was HK$50.2 Mil.

Forward Fashion (International) Holdings Co's quarterly other current assets declined from Dec. 2024 (HK$41.4 Mil) to Jun. 2025 (HK$28.5 Mil) but then increased from Jun. 2025 (HK$28.5 Mil) to Dec. 2025 (HK$50.2Mil).

Forward Fashion (International) Holdings Co's annual other current assets declined from Dec. 2023 (HK$53.8 Mil) to Dec. 2024 (HK$41.4 Mil) increased from Dec. 2024 (HK$41.4 Mil) to Dec. 2025 (HK$50.2 Mil).


Forward Fashion (International) Holdings Co Other Current Assets Related Terms


Forward Fashion (International) Holdings Co Other Current Assets Historical Data

* Premium members only.

The historical data trend for Forward Fashion (International) Holdings Co'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.

Forward Fashion (International) Holdings Co Other Current Assets Chart

Forward Fashion (International) Holdings Co 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 123.11 68.40 53.80 41.43 50.21

Forward Fashion (International) Holdings Co Semi-Annual Data
Dec16 Dec17 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 53.80 45.15 41.43 28.53 50.21
HKSE:02528
43GF Score
Forward Fashion (International) Holdings Co Ltd HKSE:02528
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Forward Fashion (International) Holdings Co 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$50.2 Mil mean?
Forward Fashion (International) Holdings Co (HKSE:02528) has a Other Current Assets of HK$50.2 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 Forward Fashion (International) Holdings Co.
Is Forward Fashion (International) Holdings Co's Other Current Assets too high?
Forward Fashion (International) Holdings Co's current Other Current Assets is HK$50.2 Mil. Overall, Forward Fashion (International) Holdings Co has a GF Score™ of 43/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Forward Fashion (International) Holdings Co's Other Current Assets compare to TJX and ROST?
Forward Fashion (International) Holdings Co's Other Current Assets of HK$50.2 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Other Current Assets depends on the Retail - Cyclical 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 Forward Fashion (International) Holdings Co. Forward Fashion (International) Holdings Co's current Other Current Assets is HK$50.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Forward Fashion (International) Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Forward Fashion (International) Holdings Co (HKSE:02528) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.24, compared to a current price of HK$0.89 — trading 270.8% above its estimated fair value. The current Other Current Assets is HK$50.2 Mil. Forward Fashion (International) Holdings Co's overall GF Score™ is 43/100 with 6 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 Forward Fashion (International) Holdings Co (HKSE:02528), the current Other Current Assets is HK$50.2 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 Forward Fashion (International) Holdings Co (HKSE:02528) Overvalued in 2026?

Based on GuruFocus' analysis, Forward Fashion (International) Holdings Co stock appears to be overvalued. The current stock price of HK$0.89 is trading 270.8% above its estimated GF Value™ of HK$0.24. GuruFocus considers Forward Fashion (International) Holdings Co to be Significantly Overvalued.

Key valuation signals for HKSE:02528:

  • Other Current Assets: HK$50.2 Mil
  • GF Value™: HK$0.24 vs. price of HK$0.89 (270.8% above fair value)
  • GF Score™: 43/100 with 6 warning signs

No single metric tells the full story. See the HKSE:02528 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Forward Fashion (International) Holdings Co Business Description

Address 83 King Lam Street, Unit 5, 10th Floor, Tower B, Cheung Sha Wan, Kowloon, Hong Kong, HKG
Forward Fashion (International) Holdings Co Ltd is engaged in the retail and wholesale of fashion apparel of international brands through its multi-brand and multi-store business model in the Chinese Mainland, Macau, and Hong Kong. The group also provides store management services for fashion brands and catering services in Macau. Its portfolio includes brands such as BLACK BARRETT, Calvin Klein, EA7, Ed Hardy, Hogan, Moschino, Neil Barrett, Philipp Plein, Tommy Hilfiger, Under Armour, and others. It operates across three geographical segments: the Chinese Mainland, Macau, and Hong Kong and others, with Macau contributing the majority of the Group's revenue.
43GF Score

Get the complete analysis for HKSE:02528

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

HK$0.89
Price
HK$0.24
GF Value