Shifa International Hospitals (KAR:SHFA) Other Current Assets: ₨132 Mil (As of Mar. 2026)

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.

KAR:SHFA Shifa International Hospitals Ltd KAR:SHFA
86 GF Score
Price ₨531.49
GF Value ₨460.41
Valuation Modestly Overvalued
View Full Analysis

What is Shifa International Hospitals Other Current Assets?

Shifa International Hospitals KAR:SHFA +0.52% 86 Other Current Assets is ₨132 Mil as of Mar. 2026. GuruFocus rates KAR:SHFA with a GF Score™ of 86/100 and a GF Value™ of ₨460.41 (Modestly Overvalued).

Shifa International Hospitals's other current assets for the quarter that ended in Mar. 2026 was ₨132 Mil.

Shifa International Hospitals's quarterly other current assets stayed the same from Sep. 2025 (₨0 Mil) to Dec. 2025 (₨0 Mil) but then increased from Dec. 2025 (₨0 Mil) to Mar. 2026 (₨132Mil).

Shifa International Hospitals's annual other current assets declined from Jun. 2023 (₨372 Mil) to Jun. 2024 (₨321 Mil) increased from Jun. 2024 (₨321 Mil) to Jun. 2025 (₨377 Mil).


Shifa International Hospitals Other Current Assets Related Terms


Shifa International Hospitals Other Current Assets Historical Data

* Premium members only.

The historical data trend for Shifa International Hospitals'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.

Shifa International Hospitals Other Current Assets Chart

Shifa International Hospitals 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 529.13 511.42 371.58 320.94 376.62

Shifa International Hospitals 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 0.00 376.62 0.00 0.00 131.60
KAR:SHFA
86GF Score
Shifa International Hospitals Ltd KAR:SHFA
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shifa International Hospitals 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 ₨132 Mil mean?
Shifa International Hospitals (KAR:SHFA) has a Other Current Assets of ₨132 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 Shifa International Hospitals.
Is Shifa International Hospitals' Other Current Assets too high?
Shifa International Hospitals' current Other Current Assets is ₨132 Mil. Overall, Shifa International Hospitals has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shifa International Hospitals' Other Current Assets compare to HCA and THC?
Shifa International Hospitals' Other Current Assets of ₨132 Mil can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Other Current Assets depends on the Healthcare Providers & Services 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 Shifa International Hospitals. Shifa International Hospitals's current Other Current Assets is ₨132 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shifa International Hospitals stock overvalued right now?
Based on GuruFocus' analysis, Shifa International Hospitals (KAR:SHFA) is currently considered Modestly Overvalued. The stock's GF Value™ is ₨460.41, compared to a current price of ₨531.49 — trading 15.4% above its estimated fair value. The current Other Current Assets is ₨132 Mil. Shifa International Hospitals' overall GF Score™ is 86/100. 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 Shifa International Hospitals (KAR:SHFA), the current Other Current Assets is ₨132 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 Shifa International Hospitals (KAR:SHFA) Overvalued in 2026?

Based on GuruFocus' analysis, Shifa International Hospitals stock appears to be overvalued. The current stock price of ₨531.49 is trading 15.4% above its estimated GF Value™ of ₨460.41. GuruFocus considers Shifa International Hospitals to be Modestly Overvalued.

Key valuation signals for KAR:SHFA:

  • Other Current Assets: ₨132 Mil
  • GF Value™: ₨460.41 vs. price of ₨531.49 (15.4% above fair value)
  • GF Score™: 86/100

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


Shifa International Hospitals Business Description

Address Pitras Bukhari Road, Sector H-8/4, Islamabad, PAK
Shifa International Hospitals Ltd operates a network of medical centers and hospitals in Pakistan, providing a wide range of medical and surgical services across various specialties. The company offers organ transplant services, including liver, kidney, bone marrow, and corneal transplants. It generates revenue through patient care services, diagnostics, pharmacy operations, and support services such as emergency care and outpatient clinics. Shifa also operates lab collection points, day care surgeries, and diagnostic centers. The company has a presence in multiple cities through hospitals, medical centers, and subsidiaries that support healthcare services and infrastructure development.
86GF Score

Get the complete analysis for KAR:SHFA

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

₨531.49
Price
₨460.41
GF Value