Best Agrolife (NSE:BESTAGRO) Other Current Assets: ₹716 Mil (As of Mar. 2026)

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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
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.

NSE:BESTAGRO Best Agrolife Ltd NSE:BESTAGRO
72 GF Score
Price ₹15.52
GF Value ₹24.55
Valuation Possible Value Trap
! 6 Warning Signs
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What is Best Agrolife Other Current Assets?

Best Agrolife NSE:BESTAGRO +0.39% 72 Other Current Assets is ₹716 Mil as of Mar. 2026. GuruFocus rates NSE:BESTAGRO with a GF Score™ of 72/100 and a GF Value™ of ₹24.55 (Possible Value Trap). The stock has 6 warning signs investors should review.

Best Agrolife's other current assets for the quarter that ended in Mar. 2026 was ₹716 Mil.

Best Agrolife's quarterly other current assets declined from Sep. 2025 (₹648 Mil) to Dec. 2025 (₹0 Mil) but then increased from Dec. 2025 (₹0 Mil) to Mar. 2026 (₹716Mil).

Best Agrolife's annual other current assets increased from Mar. 2024 (₹1,159 Mil) to Mar. 2025 (₹1,805 Mil) declined from Mar. 2025 (₹1,805 Mil) to Mar. 2026 (₹716 Mil).


Best Agrolife Other Current Assets Related Terms


Best Agrolife Other Current Assets Historical Data

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The historical data trend for Best Agrolife'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.

Best Agrolife Other Current Assets Chart

Best Agrolife 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 732.91 863.08 1,159.30 1,804.50 715.60

Best Agrolife 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 1,804.50 0.00 648.20 0.00 715.60
NSE:BESTAGRO
72GF Score
Best Agrolife Ltd NSE:BESTAGRO
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Best Agrolife 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 ₹716 Mil mean?
Best Agrolife (NSE:BESTAGRO) has a Other Current Assets of ₹716 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 Best Agrolife.
Is Best Agrolife's Other Current Assets too high?
Best Agrolife's current Other Current Assets is ₹716 Mil. Overall, Best Agrolife has a GF Score™ of 72/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Best Agrolife's Other Current Assets compare to CTVA and CF?
Best Agrolife's Other Current Assets of ₹716 Mil can be compared against companies in the Agriculture 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 an Agriculture company?
A good Other Current Assets depends on the Agriculture 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 Best Agrolife. Best Agrolife's current Other Current Assets is ₹716 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Agrolife stock overvalued right now?
Based on GuruFocus' analysis, Best Agrolife (NSE:BESTAGRO) is currently considered Possible Value Trap. The stock's GF Value™ is ₹24.55, compared to a current price of ₹15.52 — trading 36.8% below its estimated fair value. The current Other Current Assets is ₹716 Mil. Best Agrolife's overall GF Score™ is 72/100 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 Best Agrolife (NSE:BESTAGRO), the current Other Current Assets is ₹716 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 Best Agrolife (NSE:BESTAGRO) Overvalued in 2026?

Based on GuruFocus' analysis, Best Agrolife stock appears to be undervalued. The current stock price of ₹15.52 is trading 36.8% below its estimated GF Value™ of ₹24.55. GuruFocus considers Best Agrolife to be Possible Value Trap.

Key valuation signals for NSE:BESTAGRO:

  • Other Current Assets: ₹716 Mil
  • GF Value™: ₹24.55 vs. price of ₹15.52 (36.8% below fair value)
  • GF Score™: 72/100 with 6 warning signs

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


Best Agrolife Business Description

Other Exchanges 539660:India
Address B-4, Bhagwan Dass Nagar, East Punjabi Bagh, New Delhi, IND, 110026
Best Agrolife Ltd operates in the agrochemical industry. The company's operating segment is the Trading of Agro-based products. The product range of the company includes Insecticides, Herbicides, Fungicides, Plant growth regulators, and others. The company sells its products in India.
72GF Score

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

₹15.52
Price
₹24.55
GF Value