Chongqing Xishan Science and Technology Co (SHSE:688576) Other Current Assets: ¥544.4 Mil (As of Mar. 2026)

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SHSE:688576 Chongqing Xishan Science and Technology Co Ltd SHSE:688576
90 GF Score
Price ¥41.00
GF Value ¥54.20
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Chongqing Xishan Science and Technology Co Other Current Assets?

Chongqing Xishan Science and Technology Co SHSE:688576 -3.35% 90 Other Current Assets is ¥544.4 Mil as of Mar. 2026. GuruFocus rates SHSE:688576 with a GF Score™ of 90/100 and a GF Value™ of ¥54.20 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Chongqing Xishan Science and Technology Co's other current assets for the quarter that ended in Mar. 2026 was ¥544.4 Mil.

Chongqing Xishan Science and Technology Co's quarterly other current assets increased from Sep. 2025 (¥19.7 Mil) to Dec. 2025 (¥538.4 Mil) and increased from Dec. 2025 (¥538.4 Mil) to Mar. 2026 (¥544.4Mil).

Chongqing Xishan Science and Technology Co's annual other current assets increased from Dec. 2023 (¥4.9 Mil) to Dec. 2024 (¥7.7 Mil) increased from Dec. 2024 (¥7.7 Mil) to Dec. 2025 (¥538.4 Mil).


Chongqing Xishan Science and Technology Co Other Current Assets Related Terms


Chongqing Xishan Science and Technology Co Other Current Assets Historical Data

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The historical data trend for Chongqing Xishan Science and Technology 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.

Chongqing Xishan Science and Technology Co Other Current Assets Chart

Chongqing Xishan Science and Technology Co Annual Data
Trend Dec14 Dec15 Dec16 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.47 7.12 4.90 7.67 538.43

Chongqing Xishan Science and Technology Co Quarterly Data
Dec19 Dec20 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 14.92 14.67 19.75 538.43 544.37
SHSE:688576
90GF Score
Chongqing Xishan Science and Technology Co Ltd SHSE:688576
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Chongqing Xishan Science and Technology 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 ¥544.4 Mil mean?
Chongqing Xishan Science and Technology Co (SHSE:688576) has a Other Current Assets of ¥544.4 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 Chongqing Xishan Science and Technology Co.
Is Chongqing Xishan Science and Technology Co's Other Current Assets too high?
Chongqing Xishan Science and Technology Co's current Other Current Assets is ¥544.4 Mil. Overall, Chongqing Xishan Science and Technology Co has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chongqing Xishan Science and Technology Co's Other Current Assets compare to ISRG and BDX?
Chongqing Xishan Science and Technology Co's Other Current Assets of ¥544.4 Mil can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Other Current Assets depends on the Medical Devices & Instruments 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 Chongqing Xishan Science and Technology Co. Chongqing Xishan Science and Technology Co's current Other Current Assets is ¥544.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chongqing Xishan Science and Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Chongqing Xishan Science and Technology Co (SHSE:688576) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥54.20, compared to a current price of ¥41.00 — trading 24.4% below its estimated fair value. The current Other Current Assets is ¥544.4 Mil. Chongqing Xishan Science and Technology Co's overall GF Score™ is 90/100 with 5 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 Chongqing Xishan Science and Technology Co (SHSE:688576), the current Other Current Assets is ¥544.4 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 Chongqing Xishan Science and Technology Co (SHSE:688576) Overvalued in 2026?

Based on GuruFocus' analysis, Chongqing Xishan Science and Technology Co stock appears to be undervalued. The current stock price of ¥41.00 is trading 24.4% below its estimated GF Value™ of ¥54.20. GuruFocus considers Chongqing Xishan Science and Technology Co to be Modestly Undervalued.

Key valuation signals for SHSE:688576:

  • Other Current Assets: ¥544.4 Mil
  • GF Value™: ¥54.20 vs. price of ¥41.00 (24.4% below fair value)
  • GF Score™: 90/100 with 5 warning signs

No single metric tells the full story. See the SHSE:688576 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chongqing Xishan Science and Technology Co Business Description

Address No. 9, Middle Section of Huangshan Avenue, Jupiter Science and Technology Development Center, High-tech Park, North New District, Chongqing, CHN, 401121
Chongqing Xishan Science and Technology Co Ltd focuses on surgical instruments, especially in the field of minimally invasive surgical instruments. It is mainly engaged in the research, development, production and sales of minimally invasive surgical instruments. Speculum, energy surgery equipment and other products, currently the products are mainly used in neurosurgery, ENT, orthopedics, breast surgery and other clinical departments. The company's main products are surgical power units, consumables and accessories, which are mainly used for cutting, grinding, planing, sawing, milling and trimming of bone tissue and soft tissue in surgical operations, especially minimally invasive surgical operations.
90GF Score

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

¥41.00
Price
¥54.20
GF Value