National Highways Infra Trust (NSE:IVNHIT) Other Current Assets: ₹437 Mil (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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:IVNHIT National Highways Infra Trust NSE:IVNHIT
46 GF Score
Price ₹172.00
GF Value ₹235.12
Valuation Modestly Undervalued
! 7 Warning Signs
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What is National Highways Infra Trust Other Current Assets?

National Highways Infra Trust NSE:IVNHIT +0.29% 46 Other Current Assets is ₹437 Mil as of Mar. 2026. GuruFocus rates NSE:IVNHIT with a GF Score™ of 46/100 and a GF Value™ of ₹235.12 (Modestly Undervalued). The stock has 7 warning signs investors should review.

National Highways Infra Trust's other current assets for the quarter that ended in Mar. 2026 was ₹437 Mil.

National Highways Infra Trust's quarterly other current assets declined from Sep. 2025 (₹305 Mil) to Dec. 2025 (₹273 Mil) but then increased from Dec. 2025 (₹273 Mil) to Mar. 2026 (₹437Mil).

National Highways Infra Trust's annual other current assets increased from Mar. 2024 (₹280 Mil) to Mar. 2025 (₹397 Mil) increased from Mar. 2025 (₹397 Mil) to Mar. 2026 (₹437 Mil).


National Highways Infra Trust Other Current Assets Related Terms


National Highways Infra Trust Other Current Assets Historical Data

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The historical data trend for National Highways Infra Trust'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.

National Highways Infra Trust Other Current Assets Chart

National Highways Infra Trust Annual Data
Trend Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Current Assets
Get a 7-Day Free Trial 38.24 197.50 279.82 396.92 437.18

National Highways Infra Trust Quarterly Data
Mar21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 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 396.92 357.22 304.92 273.44 437.18
NSE:IVNHIT
46GF Score
National Highways Infra Trust NSE:IVNHIT
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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National Highways Infra Trust 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 ₹437 Mil mean?
National Highways Infra Trust (NSE:IVNHIT) has a Other Current Assets of ₹437 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 National Highways Infra Trust.
Is National Highways Infra Trust's Other Current Assets too high?
National Highways Infra Trust's current Other Current Assets is ₹437 Mil. Overall, National Highways Infra Trust has a GF Score™ of 46/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does National Highways Infra Trust's Other Current Assets compare to EQIX and AMT?
National Highways Infra Trust's Other Current Assets of ₹437 Mil can be compared against companies in the REITs 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 REITs company?
A good Other Current Assets depends on the REITs 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 National Highways Infra Trust. National Highways Infra Trust's current Other Current Assets is ₹437 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National Highways Infra Trust stock overvalued right now?
Based on GuruFocus' analysis, National Highways Infra Trust (NSE:IVNHIT) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹235.12, compared to a current price of ₹172.00 — trading 26.8% below its estimated fair value. The current Other Current Assets is ₹437 Mil. National Highways Infra Trust's overall GF Score™ is 46/100 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 National Highways Infra Trust (NSE:IVNHIT), the current Other Current Assets is ₹437 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 National Highways Infra Trust (NSE:IVNHIT) Overvalued in 2026?

Based on GuruFocus' analysis, National Highways Infra Trust stock appears to be undervalued. The current stock price of ₹172.00 is trading 26.8% below its estimated GF Value™ of ₹235.12. GuruFocus considers National Highways Infra Trust to be Modestly Undervalued.

Key valuation signals for NSE:IVNHIT:

  • Other Current Assets: ₹437 Mil
  • GF Value™: ₹235.12 vs. price of ₹172.00 (26.8% below fair value)
  • GF Score™: 46/100 with 7 warning signs

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


National Highways Infra Trust Business Description

Industry Real EstateREITs
Other Exchanges 543385:India
Address G-5 & 6, Sector-10, Dwarka, New Delhi, IND, 110 075
National Highways Infra Trust is an infrastructure investment trust established for making investments in special purpose vehicles. Its projects include the Abu Road Project, Swaroopganj Project, Kota & Chittorgarh Bypass Project, Kurnool Highway Project, and Belgaum Project.
46GF Score

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

₹172.00
Price
₹235.12
GF Value