PS (Pershing Square) Other Current Assets: $1.5 Mil (As of Dec. 2025)


PS Pershing Square Inc PS
10 GF Score
Price $32.86
! 1 Warning Sign
View Full Analysis

What is Pershing Square Other Current Assets?

Pershing Square PS -0.99% 10 Other Current Assets is $1.5 Mil as of Dec. 2025. GuruFocus rates PS with a GF Score™ of 10/100. The stock has 1 warning sign investors should review.

Pershing Square's other current assets for the quarter that ended in Dec. 2025 was $1.5 Mil.

Pershing Square's quarterly other current assets increased from . 20 ($0.0 Mil) to Dec. 2024 ($1.0 Mil) and increased from Dec. 2024 ($1.0 Mil) to Dec. 2025 ($1.5Mil).

Pershing Square's annual other current assets increased from . 20 ($0.0 Mil) to Dec. 2024 ($1.0 Mil) increased from Dec. 2024 ($1.0 Mil) to Dec. 2025 ($1.5 Mil).

Pershing Square Other Current Assets Related Terms

Pershing Square Other Current Assets Historical Data

* Premium members only.

The historical data trend for Pershing Square'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.

Pershing Square Other Current Assets Chart

Pershing Square Annual Data
Trend Dec24 Dec25
Other Current Assets
0.98 1.46

Pershing Square Semi-Annual Data
Dec24 Dec25
Other Current Assets 0.98 1.46
PS
10GF Score
Pershing Square Inc PS
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pershing Square 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 $1.5 Mil mean?
Pershing Square (PS) has a Other Current Assets of $1.5 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 Pershing Square.
Is Pershing Square's Other Current Assets too high?
Pershing Square's current Other Current Assets is $1.5 Mil. Overall, Pershing Square has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Pershing Square's Other Current Assets compare to CRBG and ARCC?
Pershing Square's Other Current Assets of $1.5 Mil can be compared against companies in the Asset Management 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 Asset Management company?
A good Other Current Assets depends on the Asset Management 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 Pershing Square. Pershing Square's current Other Current Assets is $1.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pershing Square stock overvalued right now?
Pershing Square (PS) has a current Other Current Assets of $1.5 Mil. The current Other Current Assets is $1.5 Mil. Pershing Square's overall GF Score™ is 10/100 with 1 warning sign 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 Pershing Square (PS), the current Other Current Assets is $1.5 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.

Pershing Square Business Description

Address 787 Eleventh Avenue, 9th Floor, New York, NY, USA, 10019
Pershing Square Inc is a main alternative asset manager. It employs a disciplined, research-intensive approach to fundamental value investing to preserve and grow its permanent capital at high rates of return using a set of core investment principles and opportunistic asymmetric hedges. The group generates all of its revenue from management fees and performance fees. It conductbusiness and generates all of its revenues in the United States.
10GF Score

Get the complete analysis for PS

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

$32.86
Price