OILRF (Oil Refineries) Other Current Assets: $8 Mil (As of Mar. 2026)


OILRF Oil Refineries Ltd OILRF
48 GF Score
Price $0.48
GF Value $0.29
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Oil Refineries Other Current Assets?

Oil Refineries OILRF 48 Other Current Assets is $8 Mil as of Mar. 2026. GuruFocus rates OILRF with a GF Score™ of 48/100 and a GF Value™ of $0.29 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Oil Refineries's other current assets for the quarter that ended in Mar. 2026 was $8 Mil.

Oil Refineries's quarterly other current assets increased from Sep. 2025 ($10 Mil) to Dec. 2025 ($47 Mil) but then declined from Dec. 2025 ($47 Mil) to Mar. 2026 ($8Mil).

Oil Refineries's annual other current assets declined from Dec. 2023 ($54 Mil) to Dec. 2024 ($21 Mil) increased from Dec. 2024 ($21 Mil) to Dec. 2025 ($47 Mil).


Oil Refineries Other Current Assets Related Terms


Oil Refineries Other Current Assets Historical Data

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The historical data trend for Oil Refineries'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.

Oil Refineries Other Current Assets Chart

Oil Refineries 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 53.29 84.16 54.00 21.00 47.00

Oil Refineries 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 12.00 14.00 10.00 47.00 8.00
OILRF
48GF Score
Oil Refineries Ltd OILRF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Oil Refineries 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 $8 Mil mean?
Oil Refineries (OILRF) has a Other Current Assets of $8 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 Oil Refineries.
Is Oil Refineries' Other Current Assets too high?
Oil Refineries' current Other Current Assets is $8 Mil. Overall, Oil Refineries has a GF Score™ of 48/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oil Refineries' Other Current Assets compare to VLO and MPC?
Oil Refineries' Other Current Assets of $8 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Other Current Assets depends on the Oil & Gas 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 Oil Refineries. Oil Refineries's current Other Current Assets is $8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oil Refineries stock overvalued right now?
Based on GuruFocus' analysis, Oil Refineries (OILRF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.29, compared to a current price of $0.48 — trading 64.3% above its estimated fair value. The current Other Current Assets is $8 Mil. Oil Refineries' overall GF Score™ is 48/100 with 4 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 Oil Refineries (OILRF), the current Other Current Assets is $8 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 Oil Refineries (OILRF) Overvalued in 2026?

Based on GuruFocus' analysis, Oil Refineries stock appears to be overvalued. The current stock price of $0.48 is trading 64.3% above its estimated GF Value™ of $0.29. GuruFocus considers Oil Refineries to be Significantly Overvalued.

Key valuation signals for OILRF:

  • Other Current Assets: $8 Mil
  • GF Value™: $0.29 vs. price of $0.48 (64.3% above fair value)
  • GF Score™: 48/100 with 4 warning signs

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


Oil Refineries Business Description

Industry EnergyOil & Gas
Other Exchanges ORL:Israel
Address P.O. Box 4, Haifa, ISR, 310001
Oil Refineries Ltd (ORL), also known as Bazan Group, engages in the production of fuel products. It also manufactures raw materials for the petrochemical industry and materials for the plastic industry, including oils, wax, and accompanying products. The company also provides power and water (mainly electricity and steam) services to a number of industries located near the refinery in Israel. The variety of products refined by ORL is used in industrial operations, transportation, private consumption, agriculture, and infrastructures. ORL plays a key role in Israel's refinery complex, with a major portion of refined products going to local consumption. Although the majority of operations are consumed by refining, ORL is also active in polymer and aromatic production through subsidiaries.
48GF Score

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

$0.48
Price
$0.29
GF Value