Bescient Technologies Co (SHSE:688671) Other Current Assets: ¥46.2 Mil (As of Mar. 2026)

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SHSE:688671 Bescient Technologies Co Ltd SHSE:688671
71 GF Score
Price ¥23.99
GF Value ¥19.20
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Bescient Technologies Co Other Current Assets?

Bescient Technologies Co SHSE:688671 +1.65% 71 Other Current Assets is ¥46.2 Mil as of Mar. 2026. GuruFocus rates SHSE:688671 with a GF Score™ of 71/100 and a GF Value™ of ¥19.20 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Bescient Technologies Co's other current assets for the quarter that ended in Mar. 2026 was ¥46.2 Mil.

Bescient Technologies Co's quarterly other current assets increased from Sep. 2025 (¥31.1 Mil) to Dec. 2025 (¥42.9 Mil) and increased from Dec. 2025 (¥42.9 Mil) to Mar. 2026 (¥46.2Mil).

Bescient Technologies Co's annual other current assets declined from Dec. 2023 (¥228.1 Mil) to Dec. 2024 (¥10.2 Mil) increased from Dec. 2024 (¥10.2 Mil) to Dec. 2025 (¥42.9 Mil).


Bescient Technologies Co Other Current Assets Related Terms


Bescient Technologies Co Other Current Assets Historical Data

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The historical data trend for Bescient Technologies 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.

Bescient Technologies Co Other Current Assets Chart

Bescient Technologies Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial 27.87 21.99 228.07 10.22 42.94

Bescient Technologies 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 18.85 21.25 31.09 42.94 46.24
SHSE:688671
71GF Score
Bescient Technologies Co Ltd SHSE:688671
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Bescient Technologies 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 ¥46.2 Mil mean?
Bescient Technologies Co (SHSE:688671) has a Other Current Assets of ¥46.2 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 Bescient Technologies Co.
Is Bescient Technologies Co's Other Current Assets too high?
Bescient Technologies Co's current Other Current Assets is ¥46.2 Mil. Overall, Bescient Technologies Co has a GF Score™ of 71/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bescient Technologies Co's Other Current Assets compare to VLTO and ZWS?
Bescient Technologies Co's Other Current Assets of ¥46.2 Mil can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Other Current Assets depends on the Industrial Products 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 Bescient Technologies Co. Bescient Technologies Co's current Other Current Assets is ¥46.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bescient Technologies Co stock overvalued right now?
Based on GuruFocus' analysis, Bescient Technologies Co (SHSE:688671) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥19.20, compared to a current price of ¥23.99 — trading 24.9% above its estimated fair value. The current Other Current Assets is ¥46.2 Mil. Bescient Technologies Co's overall GF Score™ is 71/100 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 Bescient Technologies Co (SHSE:688671), the current Other Current Assets is ¥46.2 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 Bescient Technologies Co (SHSE:688671) Overvalued in 2026?

Based on GuruFocus' analysis, Bescient Technologies Co stock appears to be overvalued. The current stock price of ¥23.99 is trading 24.9% above its estimated GF Value™ of ¥19.20. GuruFocus considers Bescient Technologies Co to be Modestly Overvalued.

Key valuation signals for SHSE:688671:

  • Other Current Assets: ¥46.2 Mil
  • GF Value™: ¥19.20 vs. price of ¥23.99 (24.9% above fair value)
  • GF Score™: 71/100 with 4 warning signs

No single metric tells the full story. See the SHSE:688671 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bescient Technologies Co Business Description

Address Liuxian 3rd Road, Xin'an Street, Room 301, Building 2, Runheng Industrial Zone, No. 1, Xingdong, Bao'an, Guangdong, Shenzhen, CHN, 518101
Bescient Technologies Co Ltd is a national high-tech backbone enterprise engaged in the development of environmental automatic monitoring. It has always focused on the independent research and development of scientific instruments and big data and is committed to building multi-industry intelligent applications and services that perceive and interconnect all things, and provide strong technical support for the construction of the national ecological environment, water conservancy and public safety. Its main business involves research and development, production and technical services in the fields of intelligent environmental monitoring equipment, environmental monitoring Internet of Things and ecological environment big data, smart water affairs, digital agriculture, and public security.
71GF Score

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

¥23.99
Price
¥19.20
GF Value