AoFrio (NZSE:AOF) Other Current Assets: NZ$0.44 Mil (As of Dec. 2025)


What is AoFrio Other Current Assets?

AoFrio NZSE:AOF +1.27% Other Current Assets is NZ$0.44 Mil as of Dec. 2025. The stock has 5 warning signs investors should review.

AoFrio's other current assets for the quarter that ended in Dec. 2025 was NZ$0.44 Mil.

AoFrio's quarterly other current assets declined from Dec. 2024 (NZ$0.39 Mil) to Jun. 2025 (NZ$0.19 Mil) but then increased from Jun. 2025 (NZ$0.19 Mil) to Dec. 2025 (NZ$0.44Mil).

AoFrio's annual other current assets declined from Dec. 2023 (NZ$0.49 Mil) to Dec. 2024 (NZ$0.39 Mil) increased from Dec. 2024 (NZ$0.39 Mil) to Dec. 2025 (NZ$0.44 Mil).


AoFrio Other Current Assets Related Terms


AoFrio Other Current Assets Historical Data

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The historical data trend for AoFrio'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.

AoFrio Other Current Assets Chart

AoFrio Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.84 0.76 0.49 0.39 0.44

AoFrio Semi-Annual Data
Jun15 Dec15 Dec16 Jun17 Dec17 Jun18 Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.49 0.04 0.39 0.19 0.44

AoFrio 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 NZ$0.44 Mil mean?
AoFrio (NZSE:AOF) has a Other Current Assets of NZ$0.44 Mil as of Dec. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on AoFrio.
Is AoFrio's Other Current Assets too high?
AoFrio's current Other Current Assets is NZ$0.44 Mil.
How does AoFrio's Other Current Assets compare to VRT and BE?
AoFrio's Other Current Assets of NZ$0.44 Mil can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Other Current Assets depends on the Industrial Products 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 AoFrio. AoFrio's current Other Current Assets is NZ$0.44 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AoFrio stock overvalued right now?
Based on GuruFocus' analysis, AoFrio (NZSE:AOF) is currently considered Modestly Undervalued. The stock's GF Value™ is NZ$0.09, compared to a current price of NZ$0.08 — trading 11.1% below its estimated fair value. The current Other Current Assets is NZ$0.44 Mil. 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 AoFrio (NZSE:AOF), the current Other Current Assets is NZ$0.44 Mil as of Dec. 2025. 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.

AoFrio Business Description

Address 78 Apollo Drive, Rosedale, Auckland, NTL, NZL, 0632
AoFrio Ltd is engaged in developing Internet of Things (IoT) solutions and manufacture, market and sell energy saving, electronically commutated (EC) motors and fans globally. The company operates in two segments, Motors and IoT. The IoT segment derives majority of the revenue. Geographically it operates in Americas, Asia / Pacific (APAC), and Europe / Middle East / Africa (EMEA), with Americas deriving the majority of the revenue.