Najran Cement Co (SAU:3002) Other Current Assets: ﷼0.0 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SAU:3002 Najran Cement Co SAU:3002
65 GF Score
Price ﷼5.54
GF Value ﷼9.21
Valuation Possible Value Trap
! 7 Warning Signs
View Full Analysis

What is Najran Cement Co Other Current Assets?

Najran Cement Co SAU:3002 -0.89% 65 Other Current Assets is ﷼0.0 Mil as of Mar. 2026. GuruFocus rates SAU:3002 with a GF Score™ of 65/100 and a GF Value™ of ﷼9.21 (Possible Value Trap). The stock has 7 warning signs investors should review.

Najran Cement Co's other current assets for the quarter that ended in Mar. 2026 was ﷼0.0 Mil.

Najran Cement Co's quarterly other current assets increased from Sep. 2025 (﷼0.0 Mil) to Dec. 2025 (﷼20.3 Mil) but then declined from Dec. 2025 (﷼20.3 Mil) to Mar. 2026 (﷼0.0Mil).

Najran Cement Co's annual other current assets declined from Dec. 2023 (﷼26.6 Mil) to Dec. 2024 (﷼26.0 Mil) declined from Dec. 2024 (﷼26.0 Mil) to Dec. 2025 (﷼20.3 Mil).


Najran Cement Co Other Current Assets Related Terms


Najran Cement Co Other Current Assets Historical Data

* Premium members only.

The historical data trend for Najran Cement Co'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.

Najran Cement Co Other Current Assets Chart

Najran Cement Co 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 0.00 -0.00 26.63 25.96 20.29

Najran Cement Co 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 -0.00 0.00 0.00 20.29 0.00
SAU:3002
65GF Score
Najran Cement Co SAU:3002
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Najran Cement Co 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 ﷼0.0 Mil mean?
Najran Cement Co (SAU:3002) has a Other Current Assets of ﷼0.0 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 Najran Cement Co.
Is Najran Cement Co's Other Current Assets too high?
Najran Cement Co's current Other Current Assets is ﷼0.0 Mil. Overall, Najran Cement Co has a GF Score™ of 65/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Najran Cement Co's Other Current Assets compare to CRH and VMC?
Najran Cement Co's Other Current Assets of ﷼0.0 Mil can be compared against companies in the Building Materials 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 Building Materials company?
A good Other Current Assets depends on the Building Materials 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 Najran Cement Co. Najran Cement Co's current Other Current Assets is ﷼0.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Najran Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Najran Cement Co (SAU:3002) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼9.21, compared to a current price of ﷼5.54 — trading 39.8% below its estimated fair value. The current Other Current Assets is ﷼0.0 Mil. Najran Cement Co's overall GF Score™ is 65/100 with 7 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 Najran Cement Co (SAU:3002), the current Other Current Assets is ﷼0.0 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 Najran Cement Co (SAU:3002) Overvalued in 2026?

Based on GuruFocus' analysis, Najran Cement Co stock appears to be undervalued. The current stock price of ﷼5.54 is trading 39.8% below its estimated GF Value™ of ﷼9.21. GuruFocus considers Najran Cement Co to be Possible Value Trap.

Key valuation signals for SAU:3002:

  • Other Current Assets: ﷼0.0 Mil
  • GF Value™: ﷼9.21 vs. price of ﷼5.54 (39.8% below fair value)
  • GF Score™: 65/100 with 7 warning signs

No single metric tells the full story. See the SAU:3002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Najran Cement Co Business Description

Address 9204 King Saud Road, PO Box 1006, Najran, SAU, 66256
Najran Cement Co is a Saudi Arabia-based company engaged in the business of manufacturing ordinary portland cement and cement resistant to salts. Its product portfolio comprises ordinary portland cement, portland sulphate resistant cement, portland pozzolanic cement, Lyasah, and Lyasah plus cement. Additionally, the company offers an integrated electronic service for selling and delivering cement to its business customers (companies and institutions) through the Wasel App. It is engaged in one operating segment, i.e., manufacturing cement. Geographically, Najran Cement generates the majority of its revenue from the local market, and to a lesser extent, also exports its products to other countries.
65GF Score

Get the complete analysis for SAU:3002

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

﷼5.54
Price
﷼9.21
GF Value