Usha Martin (NSE:USHAMART) Other Current Assets: ₹1,157 Mil (As of Mar. 2026)


NSE:USHAMART Usha Martin Ltd NSE:USHAMART
80 GF Score
Price ₹510.10
GF Value ₹413.38
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Usha Martin Other Current Assets?

Usha Martin NSE:USHAMART +1.57% 80 Other Current Assets is ₹1,157 Mil as of Mar. 2026. GuruFocus rates NSE:USHAMART with a GF Score™ of 80/100 and a GF Value™ of ₹413.38 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Usha Martin's other current assets for the quarter that ended in Mar. 2026 was ₹1,157 Mil.

Usha Martin's quarterly other current assets stayed the same from Jun. 2025 (₹0 Mil) to Sep. 2025 (₹0 Mil) but then increased from Sep. 2025 (₹0 Mil) to Mar. 2026 (₹1,157Mil).

Usha Martin's annual other current assets declined from Mar. 2024 (₹1,042 Mil) to Mar. 2025 (₹949 Mil) increased from Mar. 2025 (₹949 Mil) to Mar. 2026 (₹1,157 Mil).


Usha Martin Other Current Assets Related Terms


Usha Martin Other Current Assets Historical Data

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The historical data trend for Usha Martin'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.

Usha Martin Other Current Assets Chart

Usha Martin 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 1,088.20 1,121.10 1,041.80 949.40 1,157.20

Usha Martin Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 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 0.00 949.40 0.00 0.00 1,157.20
NSE:USHAMART
80GF Score
Usha Martin Ltd NSE:USHAMART
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Usha Martin 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 ₹1,157 Mil mean?
Usha Martin (NSE:USHAMART) has a Other Current Assets of ₹1,157 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 Usha Martin.
Is Usha Martin's Other Current Assets too high?
Usha Martin's current Other Current Assets is ₹1,157 Mil. Overall, Usha Martin has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Usha Martin's Other Current Assets compare to NUE and STLD?
Usha Martin's Other Current Assets of ₹1,157 Mil can be compared against companies in the Steel 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 Steel company?
A good Other Current Assets depends on the Steel 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 Usha Martin. Usha Martin's current Other Current Assets is ₹1,157 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Usha Martin stock overvalued right now?
Based on GuruFocus' analysis, Usha Martin (NSE:USHAMART) is currently considered Modestly Overvalued. The stock's GF Value™ is ₹413.38, compared to a current price of ₹510.10 — trading 23.4% above its estimated fair value. The current Other Current Assets is ₹1,157 Mil. Usha Martin's overall GF Score™ is 80/100 with 2 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 Usha Martin (NSE:USHAMART), the current Other Current Assets is ₹1,157 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 Usha Martin (NSE:USHAMART) Overvalued in 2026?

Based on GuruFocus' analysis, Usha Martin stock appears to be overvalued. The current stock price of ₹510.10 is trading 23.4% above its estimated GF Value™ of ₹413.38. GuruFocus considers Usha Martin to be Modestly Overvalued.

Key valuation signals for NSE:USHAMART:

  • Other Current Assets: ₹1,157 Mil
  • GF Value™: ₹413.38 vs. price of ₹510.10 (23.4% above fair value)
  • GF Score™: 80/100 with 2 warning signs

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


Usha Martin Business Description

Other Exchanges 517146:India
Address 2A, Shakespeare Sarani, Mangal Kalash, Kolkata, WB, IND, 700 071
Usha Martin Ltd is engaged in the business of the production of wire rope. The company's operating segment includes Wire and wire ropes and others. It generates maximum revenue from the Wire and wire ropes segment. The wire and wire ropes segment manufactures and sells steel wires, strands, wire ropes, cords, related accessories, and others. Its Others segment includes the manufacturing and selling of wire drawing and allied machines and corporate office. Geographically, it derives a majority of revenue from India and also has its presence outside India.
80GF Score

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

₹510.10
Price
₹413.38
GF Value