Atlas Battery (KAR:ATBA) Other Current Assets: ₨1,526 Mil (As of Mar. 2026)

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Founder & CEO of GuruFocus
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KAR:ATBA Atlas Battery Ltd KAR:ATBA
69 GF Score
Price ₨216.46
GF Value ₨248.85
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Atlas Battery Other Current Assets?

Atlas Battery KAR:ATBA -0.16% 69 Other Current Assets is ₨1,526 Mil as of Mar. 2026. GuruFocus rates KAR:ATBA with a GF Score™ of 69/100 and a GF Value™ of ₨248.85 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Atlas Battery's other current assets for the quarter that ended in Mar. 2026 was ₨1,526 Mil.

Atlas Battery's quarterly other current assets declined from Sep. 2025 (₨1,617 Mil) to Dec. 2025 (₨1,429 Mil) but then increased from Dec. 2025 (₨1,429 Mil) to Mar. 2026 (₨1,526Mil).

Atlas Battery's annual other current assets declined from Jun. 2023 (₨1,154 Mil) to Jun. 2024 (₨1,023 Mil) increased from Jun. 2024 (₨1,023 Mil) to Jun. 2025 (₨1,037 Mil).


Atlas Battery Other Current Assets Related Terms


Atlas Battery Other Current Assets Historical Data

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The historical data trend for Atlas Battery'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.

Atlas Battery Other Current Assets Chart

Atlas Battery Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 297.71 204.44 1,154.32 1,023.12 1,037.35

Atlas Battery Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 1,266.95 1,037.35 1,616.88 1,428.62 1,526.37
KAR:ATBA
69GF Score
Atlas Battery Ltd KAR:ATBA
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Atlas Battery 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 ₨1,526 Mil mean?
Atlas Battery (KAR:ATBA) has a Other Current Assets of ₨1,526 Mil as of Mar. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Atlas Battery.
Is Atlas Battery's Other Current Assets too high?
Atlas Battery's current Other Current Assets is ₨1,526 Mil. Overall, Atlas Battery has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Atlas Battery's Other Current Assets compare to ORLY and AZO?
Atlas Battery's Other Current Assets of ₨1,526 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Other Current Assets depends on the Vehicles & Parts 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 Atlas Battery. Atlas Battery's current Other Current Assets is ₨1,526 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Battery stock overvalued right now?
Based on GuruFocus' analysis, Atlas Battery (KAR:ATBA) is currently considered Modestly Undervalued. The stock's GF Value™ is ₨248.85, compared to a current price of ₨216.46 — trading 13% below its estimated fair value. The current Other Current Assets is ₨1,526 Mil. Atlas Battery's overall GF Score™ is 69/100 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 Atlas Battery (KAR:ATBA), the current Other Current Assets is ₨1,526 Mil as of Mar. 2026. 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 Atlas Battery (KAR:ATBA) Overvalued in 2026?

Based on GuruFocus' analysis, Atlas Battery stock appears to be undervalued. The current stock price of ₨216.46 is trading 13% below its estimated GF Value™ of ₨248.85. GuruFocus considers Atlas Battery to be Modestly Undervalued.

Key valuation signals for KAR:ATBA:

  • Other Current Assets: ₨1,526 Mil
  • GF Value™: ₨248.85 vs. price of ₨216.46 (13% below fair value)
  • GF Score™: 69/100 with 5 warning signs

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


Atlas Battery Business Description

Address D-181, Central Avenue, S.I.T.E., Karachi, SD, PAK, 75730
Atlas Battery Ltd is engaged in the manufacturing and sale of automotive, motorcycle and energy storage batteries and their allied products. Its products are mainly categorized in light, medium and heavy batteries for automotive, motorcycle batteries, energy storage batteries and distilled water. The company serves various segments including Original Equipment Manufacturers (OEMs), domestic appliances, industrial equipment and replacement market through nationwide dealership network. The usage of batteries includes vehicles, motorcycles, heavy vehicles including tractors, buses and energy backup solution such as UPS (Uninterrupted Power Supply equipment), Solar Panels and Gensets.
69GF Score

Get the complete analysis for KAR:ATBA

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

₨216.46
Price
₨248.85
GF Value