Next (NXGPF) Other Current Assets: $154 Mil (As of Jan. 2026)


NXGPF Next PLC NXGPF
89 GF Score
Price $197.60
GF Value $173.47
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Next Other Current Assets?

Next NXGPF 89 Other Current Assets is $154 Mil as of Jan. 2026. GuruFocus rates NXGPF with a GF Score™ of 89/100 and a GF Value™ of $173.47 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Next's other current assets for the quarter that ended in Jan. 2026 was $154 Mil.

Next's quarterly other current assets increased from Jan. 2025 ($178 Mil) to Jul. 2025 ($216 Mil) but then declined from Jul. 2025 ($216 Mil) to Jan. 2026 ($154Mil).

Next's annual other current assets increased from Jan. 2024 ($129 Mil) to Jan. 2025 ($178 Mil) declined from Jan. 2025 ($178 Mil) to Jan. 2026 ($154 Mil).


Next Other Current Assets Related Terms


Next Other Current Assets Historical Data

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The historical data trend for Next'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.

Next Other Current Assets Chart

Next Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 105.56 118.36 128.59 178.25 153.59

Next Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 128.59 160.62 178.25 215.52 153.59
NXGPF
89GF Score
Next PLC NXGPF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Next 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 $154 Mil mean?
Next (NXGPF) has a Other Current Assets of $154 Mil as of Jan. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Next.
Is Next's Other Current Assets too high?
Next's current Other Current Assets is $154 Mil. Overall, Next has a GF Score™ of 89/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Next's Other Current Assets compare to TJX and ROST?
Next's Other Current Assets of $154 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Other Current Assets depends on the Retail - Cyclical 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 Next. Next's current Other Current Assets is $154 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Next stock overvalued right now?
Based on GuruFocus' analysis, Next (NXGPF) is currently considered Modestly Overvalued. The stock's GF Value™ is $173.47, compared to a current price of $197.60 — trading 13.9% above its estimated fair value. The current Other Current Assets is $154 Mil. Next's overall GF Score™ is 89/100 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 Next (NXGPF), the current Other Current Assets is $154 Mil as of Jan. 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 Next (NXGPF) Overvalued in 2026?

Based on GuruFocus' analysis, Next stock appears to be overvalued. The current stock price of $197.60 is trading 13.9% above its estimated GF Value™ of $173.47. GuruFocus considers Next to be Modestly Overvalued.

Key valuation signals for NXGPF:

  • Other Current Assets: $154 Mil
  • GF Value™: $173.47 vs. price of $197.60 (13.9% above fair value)
  • GF Score™: 89/100 with 2 warning signs

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


Next Business Description

Address Desford Road, Enderby, Leicester, GBR, LE19 4AT
Next PLC operates as a retailer, specializing in the sale of clothing, footwear, accessories, and home products. A portion of the company's product offerings comprises items bearing the Next brand. Additionally, the majority of the company's remaining sales occur through retail stores located outside the United Kingdom, which it franchises. The company's segments encompass NEXT Online, NEXT Finance, NEXT Retail, and Other Business Activities. A substantial portion of the company's revenue is derived from customers within the United Kingdom; however, its presence extends to regions such as the Rest of Europe, the Middle East, Asia, and the Rest of the World.
89GF Score

Get the complete analysis for NXGPF

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

$197.60
Price
$173.47
GF Value