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BUA Foods's other current assets for the quarter that ended in Jun. 2026 was ₦17,400 Mil.
BUA Foods's quarterly other current assets
declined
from Dec. 2025 (₦29,133 Mil) to Mar. 2026 (₦14,178 Mil) but then
increased
from Mar. 2026 (₦14,178 Mil) to Jun. 2026 (₦17,400Mil).
BUA Foods's annual other current assets
increased
from Dec. 2023 (₦5,156 Mil) to Dec. 2024 (₦7,895 Mil)
increased
from Dec. 2024 (₦7,895 Mil) to Dec. 2025 (₦29,133 Mil).
The historical data trend for BUA Foods'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.
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 ₦17,400 Mil mean?
BUA Foods (NSA:BUAFOODS) has a Other Current Assets of ₦17,400 Mil as of Jun. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on BUA Foods.
Is BUA Foods' Other Current Assets too high?
BUA Foods' current Other Current Assets is ₦17,400 Mil. Overall, BUA Foods has a GF Score™ of 91/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BUA Foods' Other Current Assets compare to KHC and GIS?
BUA Foods' Other Current Assets of ₦17,400 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Other Current Assets depends on the Consumer Packaged Goods 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 BUA Foods. BUA Foods's current Other Current Assets is ₦17,400 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BUA Foods stock overvalued right now?
Based on GuruFocus' analysis, BUA Foods (NSA:BUAFOODS) is currently considered Modestly Overvalued. The stock's GF Value™ is ₦583.59, compared to a current price of ₦760.60 — trading 30.3% above its estimated fair value. The current Other Current Assets is ₦17,400 Mil. BUA Foods' overall GF Score™ is 91/100 with 3 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 BUA Foods (NSA:BUAFOODS), the current Other Current Assets is ₦17,400 Mil as of Jun. 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 BUA Foods (NSA:BUAFOODS) Overvalued in 2026?
Based on GuruFocus' analysis, BUA Foods stock appears to be overvalued.
The current stock price of ₦760.60 is trading 30.3% above its estimated GF Value™ of ₦583.59.
GuruFocus considers BUA Foods to be Modestly Overvalued.
Key valuation signals for NSA:BUAFOODS:
Other Current Assets: ₦17,400 Mil
GF Value™: ₦583.59 vs. price of ₦760.60 (30.3% above fair value)
No single metric tells the full story. See the NSA:BUAFOODS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BUA Foods PLC is involved in the food and fast-moving consumer goods business which processes, manufactures, and distributes food as well as packaged food. The company's business operations comprise five divisions, including Sugar, Flour, Pasta, Rice, and Edible Oils. It has four segments Flour segment, Sugar segment, Pasta segment, and Others. Maximum revenue is from sales of Flour.
91GF Score
Get the complete analysis for NSA:BUAFOODS
Other Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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