SPC Power (PHS:SPC) Other Current Assets: ₱51 Mil (As of Mar. 2026)


PHS:SPC SPC Power Corp PHS:SPC
81 GF Score
Price ₱10.80
GF Value ₱9.26
Valuation Modestly Overvalued
! 4 Warning Signs
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What is SPC Power Other Current Assets?

SPC Power PHS:SPC 81 Other Current Assets is ₱51 Mil as of Mar. 2026. GuruFocus rates PHS:SPC with a GF Score™ of 81/100 and a GF Value™ of ₱9.26 (Modestly Overvalued). The stock has 4 warning signs investors should review.

SPC Power's other current assets for the quarter that ended in Mar. 2026 was ₱51 Mil.

SPC Power's quarterly other current assets increased from Sep. 2025 (₱23 Mil) to Dec. 2025 (₱43 Mil) and increased from Dec. 2025 (₱43 Mil) to Mar. 2026 (₱51Mil).

SPC Power's annual other current assets declined from Dec. 2023 (₱130 Mil) to Dec. 2024 (₱50 Mil) declined from Dec. 2024 (₱50 Mil) to Dec. 2025 (₱43 Mil).


SPC Power Other Current Assets Related Terms


SPC Power Other Current Assets Historical Data

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The historical data trend for SPC Power'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.

SPC Power Other Current Assets Chart

SPC Power 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 119.90 162.16 129.51 50.27 43.18

SPC Power 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 42.14 33.04 23.01 43.18 51.23
PHS:SPC
81GF Score
SPC Power Corp PHS:SPC
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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SPC Power 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 ₱51 Mil mean?
SPC Power (PHS:SPC) has a Other Current Assets of ₱51 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 SPC Power.
Is SPC Power's Other Current Assets too high?
SPC Power's current Other Current Assets is ₱51 Mil. Overall, SPC Power has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SPC Power's Other Current Assets compare to NEE and SO?
SPC Power's Other Current Assets of ₱51 Mil can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Other Current Assets depends on the Utilities - Regulated 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 SPC Power. SPC Power's current Other Current Assets is ₱51 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SPC Power stock overvalued right now?
Based on GuruFocus' analysis, SPC Power (PHS:SPC) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱9.26, compared to a current price of ₱10.80 — trading 16.6% above its estimated fair value. The current Other Current Assets is ₱51 Mil. SPC Power's overall GF Score™ is 81/100 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 SPC Power (PHS:SPC), the current Other Current Assets is ₱51 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 SPC Power (PHS:SPC) Overvalued in 2026?

Based on GuruFocus' analysis, SPC Power stock appears to be overvalued. The current stock price of ₱10.80 is trading 16.6% above its estimated GF Value™ of ₱9.26. GuruFocus considers SPC Power to be Modestly Overvalued.

Key valuation signals for PHS:SPC:

  • Other Current Assets: ₱51 Mil
  • GF Value™: ₱9.26 vs. price of ₱10.80 (16.6% above fair value)
  • GF Score™: 81/100 with 4 warning signs

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


SPC Power Business Description

Address 8741, Paseo de Roxas, 7th Floor, P.O Box 1222, BDO Towers Paseo, Makati City, PHL, 1209
SPC Power Corp is managed through two segments: Generation segment which includes generation and supply of power and ancillary services to NPC/PSALM, NGCP, distribution utilities, WESM, and other customers, and Others which includes the operations of SECL, SLCI, CNPC and SMPC such as to manage, operate and invest in power generating plants and related facilities. The majority of revenue is generated from generation segment. It operates and generates revenue principally only in the Philippines.
81GF Score

Get the complete analysis for PHS:SPC

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

₱10.80
Price
₱9.26
GF Value