NPKYY (Nippon Kayaku Co) Other Current Assets: $99 Mil (As of Dec. 2025)


NPKYY Nippon Kayaku Co Ltd NPKYY
72 GF Score
Price $13.16
GF Value $10.94
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Nippon Kayaku Co Other Current Assets?

Nippon Kayaku Co NPKYY 72 Other Current Assets is $99 Mil as of Dec. 2025. GuruFocus rates NPKYY with a GF Score™ of 72/100 and a GF Value™ of $10.94 (Modestly Overvalued). The stock has 7 warning signs investors should review.

Nippon Kayaku Co's other current assets for the quarter that ended in Dec. 2025 was $99 Mil.

Nippon Kayaku Co's quarterly other current assets increased from Jun. 2025 ($86 Mil) to Sep. 2025 ($110 Mil) but then declined from Sep. 2025 ($110 Mil) to Dec. 2025 ($99Mil).

Nippon Kayaku Co's annual other current assets increased from Mar. 2024 ($35 Mil) to Mar. 2025 ($39 Mil) increased from Mar. 2025 ($39 Mil) to Mar. 2026 ($51 Mil).


Nippon Kayaku Co Other Current Assets Related Terms


Nippon Kayaku Co Other Current Assets Historical Data

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The historical data trend for Nippon Kayaku Co'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.

Nippon Kayaku Co Other Current Assets Chart

Nippon Kayaku Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 47.61 52.62 35.22 38.51 50.61

Nippon Kayaku Co 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 38.51 85.86 109.84 99.08 50.61
NPKYY
72GF Score
Nippon Kayaku Co Ltd NPKYY
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Kayaku Co 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 $99 Mil mean?
Nippon Kayaku Co (NPKYY) has a Other Current Assets of $99 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 Nippon Kayaku Co.
Is Nippon Kayaku Co's Other Current Assets too high?
Nippon Kayaku Co's current Other Current Assets is $99 Mil. Overall, Nippon Kayaku Co has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nippon Kayaku Co's Other Current Assets compare to DOW?
Nippon Kayaku Co's Other Current Assets of $99 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Other Current Assets depends on the Chemicals 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 Nippon Kayaku Co. Nippon Kayaku Co's current Other Current Assets is $99 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Kayaku Co stock overvalued right now?
Based on GuruFocus' analysis, Nippon Kayaku Co (NPKYY) is currently considered Modestly Overvalued. The stock's GF Value™ is $10.94, compared to a current price of $13.16 — trading 20.3% above its estimated fair value. The current Other Current Assets is $99 Mil. Nippon Kayaku Co's overall GF Score™ is 72/100 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 Nippon Kayaku Co (NPKYY), the current Other Current Assets is $99 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 Nippon Kayaku Co (NPKYY) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Kayaku Co stock appears to be overvalued. The current stock price of $13.16 is trading 20.3% above its estimated GF Value™ of $10.94. GuruFocus considers Nippon Kayaku Co to be Modestly Overvalued.

Key valuation signals for NPKYY:

  • Other Current Assets: $99 Mil
  • GF Value™: $10.94 vs. price of $13.16 (20.3% above fair value)
  • GF Score™: 72/100 with 7 warning signs

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


Nippon Kayaku Co Business Description

Other Exchanges 4272:JapanNP7:Germany
Address 1-1, Marunouchi 2-chome, Chiyoda-ku, Meiji Yasuda Seimei Building 19th and 20th Floors, Tokyo, JPN, 100-0005
Nippon Kayaku Co Ltd manufactures and sells a variety of chemicals. The firm organizes itself into four segments based on product type. The functional chemicals segment, which generates more revenue than any other segment, sells epoxy resins used as flame retardants in electronics, colorants and dyes used in inkjet printers and the manufacture of textiles. The pharmaceuticals segment sells anti-cancer drugs, biological drugs, cardiovascular agents, vitamin compounds, and anti-inflammatory agents. The safety systems segment sells airbag inflators and micro gas generators for seatbelt pretensioners to the automotive industry, both of which are used to protect passengers during an accident. The agrochemicals segment sells insecticides and herbicides. The majority of revenue comes from Asia.
72GF Score

Get the complete analysis for NPKYY

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

$13.16
Price
$10.94
GF Value