TEAR (NGO:2485) Other Current Assets: 円295 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.

NGO:2485 TEAR Corp NGO:2485
65 GF Score
Price 円530.00
GF Value 円704.39
! 7 Warning Signs
View Full Analysis

What is TEAR Other Current Assets?

TEAR NGO:2485 65 Other Current Assets is 円295 Mil as of Mar. 2026. GuruFocus rates NGO:2485 with a GF Score™ of 65/100 and a GF Value™ of 円704.39. The stock has 7 warning signs investors should review.

TEAR's other current assets for the quarter that ended in Mar. 2026 was 円295 Mil.

TEAR's quarterly other current assets increased from Mar. 2025 (円262 Mil) to Sep. 2025 (円332 Mil) but then declined from Sep. 2025 (円332 Mil) to Mar. 2026 (円295Mil).

TEAR's annual other current assets increased from Sep. 2023 (円208 Mil) to Sep. 2024 (円270 Mil) increased from Sep. 2024 (円270 Mil) to Sep. 2025 (円332 Mil).


TEAR Other Current Assets Related Terms


TEAR Other Current Assets Historical Data

* Premium members only.

The historical data trend for TEAR'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.

TEAR Other Current Assets Chart

TEAR Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 207.00 165.00 208.00 270.00 332.00

TEAR Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 215.00 270.00 262.00 332.00 295.00
NGO:2485
65GF Score
TEAR Corp NGO:2485
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

TEAR 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 円295 Mil mean?
TEAR (NGO:2485) has a Other Current Assets of 円295 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 TEAR.
Is TEAR's Other Current Assets too high?
TEAR's current Other Current Assets is 円295 Mil. Overall, TEAR has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does TEAR's Other Current Assets compare to ROL and SCI?
TEAR's Other Current Assets of 円295 Mil can be compared against companies in the Personal 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 Personal Services company?
A good Other Current Assets depends on the Personal 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 TEAR. TEAR's current Other Current Assets is 円295 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TEAR stock overvalued right now?
TEAR (NGO:2485) has a current Other Current Assets of 円295 Mil. The stock's GF Value™ is 円704.39, compared to a current price of 円530.00 — trading 24.8% below its estimated fair value. The current Other Current Assets is 円295 Mil. TEAR's overall GF Score™ is 65/100 with 7 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 TEAR (NGO:2485), the current Other Current Assets is 円295 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 TEAR (NGO:2485) Overvalued in 2026?

Based on GuruFocus' analysis, TEAR stock appears to be undervalued. The current stock price of 円530.00 is trading 24.8% below its estimated GF Value™ of 円704.39.

Key valuation signals for NGO:2485:

  • Other Current Assets: 円295 Mil
  • GF Value™: 円704.39 vs. price of 円530.00 (24.8% below fair value)
  • GF Score™: 65/100 with 7 warning signs

No single metric tells the full story. See the NGO:2485 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


TEAR Business Description

Other Exchanges 2485:Japan
Address 3-35-1, Kurokawahontori, Kita-ku, Nagoya, Nagoya, JPN, 462-0841
TEAR Corp is engaged in the subcontracting of funeral services and legal requirements. The company also provides follow up according to contents of bereaved families and propose funeral business entrants and know how provided by franchise. Its reportable segments are the funeral business, and franchise business. The funeral business segment derives maximum revenue.
65GF Score

Get the complete analysis for NGO:2485

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

円530.00
Price
円704.39
GF Value