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.
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.
EKF Diagnostics Holdings's other current assets for the quarter that ended in Dec. 2025 was £2.84 Mil.
EKF Diagnostics Holdings's quarterly other current assets
increased
from Dec. 2024 (£1.93 Mil) to Jun. 2025 (£1.95 Mil) and
increased
from Jun. 2025 (£1.95 Mil) to Dec. 2025 (£2.84Mil).
EKF Diagnostics Holdings's annual other current assets
declined
from Dec. 2023 (£4.54 Mil) to Dec. 2024 (£1.93 Mil)
increased
from Dec. 2024 (£1.93 Mil) to Dec. 2025 (£2.84 Mil).
EKF Diagnostics Holdings Other Current Assets Related Terms
EKF Diagnostics Holdings Other Current Assets Historical Data
* Premium members only.
The historical data trend for EKF Diagnostics Holdings'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.
EKF Diagnostics Holdings Other Current Assets Chart
EKF Diagnostics Holdings 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.
What does a Other Current Assets of £2.84 Mil mean?
EKF Diagnostics Holdings (LSE:EKF) has a Other Current Assets of £2.84 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 EKF Diagnostics Holdings.
Is EKF Diagnostics Holdings' Other Current Assets too high?
EKF Diagnostics Holdings' current Other Current Assets is £2.84 Mil. Overall, EKF Diagnostics Holdings has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does EKF Diagnostics Holdings' Other Current Assets compare to ABT and SYK?
EKF Diagnostics Holdings' Other Current Assets of £2.84 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Other Current Assets depends on the Medical Devices & Instruments 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 EKF Diagnostics Holdings. EKF Diagnostics Holdings's current Other Current Assets is £2.84 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EKF Diagnostics Holdings stock overvalued right now?
Based on GuruFocus' analysis, EKF Diagnostics Holdings (LSE:EKF) is currently considered Fairly Valued. The stock's GF Value™ is £0.28, compared to a current price of £0.26 — trading 8.9% below its estimated fair value. The current Other Current Assets is £2.84 Mil. EKF Diagnostics Holdings' overall GF Score™ is 54/100 with 4 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 EKF Diagnostics Holdings (LSE:EKF), the current Other Current Assets is £2.84 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 EKF Diagnostics Holdings (LSE:EKF) Overvalued in 2026?
Based on GuruFocus' analysis, EKF Diagnostics Holdings stock appears to be undervalued.
The current stock price of £0.26 is trading 8.9% below its estimated GF Value™ of £0.28.
GuruFocus considers EKF Diagnostics Holdings to be Fairly Valued.
Key valuation signals for LSE:EKF:
Other Current Assets: £2.84 Mil
GF Value™: £0.28 vs. price of £0.26 (8.9% below fair value)
No single metric tells the full story. See the LSE:EKF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
EKF Diagnostics Holdings PLC is engaged in development, manufacture and supply of products and services into the in-vitro diagnostic (IVD) market place. The Group has presence in the UK, USA, Germany, and Russia, and sells throughout the world including Europe, the Middle East, the Americas, Asia, and Africa. It derive their revenue from the manufacture and sale of medical diagnostic equipment and reagents. Other services include the servicing and distribution of third party company products under separate distribution agreements.
54GF Score
Get the complete analysis for LSE:EKF
Other Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
LSE:EKF has been successfully added to your 
