British American Tobacco Kenya (NAI:BAT) Other Current Assets: KES823 Mil (As of Dec. 2025)

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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.
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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.

NAI:BAT British American Tobacco Kenya PLC NAI:BAT
69 GF Score
Price KES578.00
GF Value KES355.31
Valuation Significantly Overvalued
! 6 Warning Signs
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What is British American Tobacco Kenya Other Current Assets?

British American Tobacco Kenya NAI:BAT -0.17% 69 Other Current Assets is KES823 Mil as of Dec. 2025. GuruFocus rates NAI:BAT with a GF Score™ of 69/100 and a GF Value™ of KES355.31 (Significantly Overvalued). The stock has 6 warning signs investors should review.

British American Tobacco Kenya's other current assets for the quarter that ended in Dec. 2025 was KES823 Mil.

British American Tobacco Kenya's quarterly other current assets increased from Dec. 2024 (KES1,384 Mil) to Jun. 2025 (KES13,315 Mil) but then declined from Jun. 2025 (KES13,315 Mil) to Dec. 2025 (KES823Mil).

British American Tobacco Kenya's annual other current assets increased from Dec. 2023 (KES1,112 Mil) to Dec. 2024 (KES1,384 Mil) declined from Dec. 2024 (KES1,384 Mil) to Dec. 2025 (KES823 Mil).


British American Tobacco Kenya Other Current Assets Related Terms


British American Tobacco Kenya Other Current Assets Historical Data

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The historical data trend for British American Tobacco Kenya'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.

British American Tobacco Kenya Other Current Assets Chart

British American Tobacco Kenya Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial 3,946.55 1,538.57 1,111.73 1,384.08 822.66

British American Tobacco Kenya Semi-Annual Data
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 1,111.73 10,800.00 1,384.08 13,315.00 822.66
NAI:BAT
69GF Score
British American Tobacco Kenya PLC NAI:BAT
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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British American Tobacco Kenya 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 KES823 Mil mean?
British American Tobacco Kenya (NAI:BAT) has a Other Current Assets of KES823 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 British American Tobacco Kenya.
Is British American Tobacco Kenya's Other Current Assets too high?
British American Tobacco Kenya's current Other Current Assets is KES823 Mil. Overall, British American Tobacco Kenya has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does British American Tobacco Kenya's Other Current Assets compare to PM and MO?
British American Tobacco Kenya's Other Current Assets of KES823 Mil can be compared against companies in the Tobacco Products 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 Tobacco Products company?
A good Other Current Assets depends on the Tobacco Products 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 British American Tobacco Kenya. British American Tobacco Kenya's current Other Current Assets is KES823 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is British American Tobacco Kenya stock overvalued right now?
Based on GuruFocus' analysis, British American Tobacco Kenya (NAI:BAT) is currently considered Significantly Overvalued. The stock's GF Value™ is KES355.31, compared to a current price of KES578.00 — trading 62.7% above its estimated fair value. The current Other Current Assets is KES823 Mil. British American Tobacco Kenya's overall GF Score™ is 69/100 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 British American Tobacco Kenya (NAI:BAT), the current Other Current Assets is KES823 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 British American Tobacco Kenya (NAI:BAT) Overvalued in 2026?

Based on GuruFocus' analysis, British American Tobacco Kenya stock appears to be overvalued. The current stock price of KES578.00 is trading 62.7% above its estimated GF Value™ of KES355.31. GuruFocus considers British American Tobacco Kenya to be Significantly Overvalued.

Key valuation signals for NAI:BAT:

  • Other Current Assets: KES823 Mil
  • GF Value™: KES355.31 vs. price of KES578.00 (62.7% above fair value)
  • GF Score™: 69/100 with 6 warning signs

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


British American Tobacco Kenya Business Description

Address 08 Likoni Road, P. O. Box 30000, Industrial Area, Nairobi, KEN, 00100
British American Tobacco Kenya PLC multi-category consumer goods business that operates internationally. The business activities of the company involves activities ranging from the growing of tobacco leaf to the distribution and sale of finished tobacco products and nicotine products without tobacco. The product portfolio of the company comprises a range of high-quality and creative products, including cigarettes (combustible products), cut-rug tobacco (unprocessed tobacco), and potentially reduced-risk category of tobacco-free oral nicotine products.
69GF Score

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

KES578.00
Price
KES355.31
GF Value