East African Breweries (NAI:EABL) Other Current Assets: KES3,923 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.

NAI:EABL East African Breweries PLC NAI:EABL
87 GF Score
Price KES274.25
GF Value KES322.57
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is East African Breweries Other Current Assets?

East African Breweries NAI:EABL +0.37% 87 Other Current Assets is KES3,923 Mil as of Dec. 2025. GuruFocus rates NAI:EABL with a GF Score™ of 87/100 and a GF Value™ of KES322.57 (Modestly Undervalued). The stock has 4 warning signs investors should review.

East African Breweries's other current assets for the quarter that ended in Dec. 2025 was KES3,923 Mil.

East African Breweries's quarterly other current assets increased from Dec. 2024 (KES3,794 Mil) to Jun. 2025 (KES4,780 Mil) but then declined from Jun. 2025 (KES4,780 Mil) to Dec. 2025 (KES3,923Mil).

East African Breweries's annual other current assets declined from Jun. 2023 (KES6,956 Mil) to Jun. 2024 (KES5,494 Mil) declined from Jun. 2024 (KES5,494 Mil) to Jun. 2025 (KES4,780 Mil).


East African Breweries Other Current Assets Related Terms


East African Breweries Other Current Assets Historical Data

* Premium members only.

The historical data trend for East African Breweries'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.

East African Breweries Other Current Assets Chart

East African Breweries 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 4,607.78 2,597.63 6,956.38 5,494.24 4,780.49

East African Breweries Semi-Annual Data
Jun14 Dec14 Jun15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Jun21 Jun22 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 Premium Member Only Premium Member Only Premium Member Only 0.00 5,494.24 3,794.00 4,780.49 3,923.00
NAI:EABL
87GF Score
East African Breweries PLC NAI:EABL
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

East African Breweries 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 KES3,923 Mil mean?
East African Breweries (NAI:EABL) has a Other Current Assets of KES3,923 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 East African Breweries.
Is East African Breweries' Other Current Assets too high?
East African Breweries' current Other Current Assets is KES3,923 Mil. Overall, East African Breweries has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does East African Breweries' Other Current Assets compare to STZ and TAP?
East African Breweries' Other Current Assets of KES3,923 Mil can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Other Current Assets depends on the Beverages - Alcoholic 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 East African Breweries. East African Breweries's current Other Current Assets is KES3,923 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is East African Breweries stock overvalued right now?
Based on GuruFocus' analysis, East African Breweries (NAI:EABL) is currently considered Modestly Undervalued. The stock's GF Value™ is KES322.57, compared to a current price of KES274.25 — trading 15% below its estimated fair value. The current Other Current Assets is KES3,923 Mil. East African Breweries' overall GF Score™ is 87/100 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 East African Breweries (NAI:EABL), the current Other Current Assets is KES3,923 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 East African Breweries (NAI:EABL) Overvalued in 2026?

Based on GuruFocus' analysis, East African Breweries stock appears to be undervalued. The current stock price of KES274.25 is trading 15% below its estimated GF Value™ of KES322.57. GuruFocus considers East African Breweries to be Modestly Undervalued.

Key valuation signals for NAI:EABL:

  • Other Current Assets: KES3,923 Mil
  • GF Value™: KES322.57 vs. price of KES274.25 (15% below fair value)
  • GF Score™: 87/100 with 4 warning signs

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


East African Breweries Business Description

Address Corporate Centre, P.O. Box 30161, Block A, 5th Floor, Garden City Business Park, Ruaraka, Nairobi, KEN, 00100
East African Breweries PLC is a branded alcohol beverage company. The firm and its subsidiaries are involved in the marketing, production, and distribution of a collection of brands that range from beer, spirits, and adult non-alcoholic drinks. The company has invested in breweries, distilleries, support industries, and a distribution network across the region. The firm derives its revenue mainly from brewing, marketing, and selling of drinks, malt, and barley. Its geographical segments include Kenya, Uganda, and Tanzania, of which the majority of the revenue is generated from Kenya.
87GF Score

Get the complete analysis for NAI:EABL

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

KES274.25
Price
KES322.57
GF Value