STOSF (Santos) Other Current Assets: $157 Mil (As of Dec. 2025)


STOSF Santos Ltd STOSF
77 GF Score
Price $4.64
GF Value $4.41
Valuation Fairly Valued
! 5 Warning Signs
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What is Santos Other Current Assets?

Santos STOSF +6.18% 77 Other Current Assets is $157 Mil as of Dec. 2025. GuruFocus rates STOSF with a GF Score™ of 77/100 and a GF Value™ of $4.41 (Fairly Valued). The stock has 5 warning signs investors should review.

Santos's other current assets for the quarter that ended in Dec. 2025 was $157 Mil.

Santos's quarterly other current assets declined from Dec. 2024 ($169 Mil) to Jun. 2025 ($87 Mil) but then increased from Jun. 2025 ($87 Mil) to Dec. 2025 ($157Mil).

Santos's annual other current assets declined from Dec. 2023 ($797 Mil) to Dec. 2024 ($169 Mil) declined from Dec. 2024 ($169 Mil) to Dec. 2025 ($157 Mil).


Santos Other Current Assets Related Terms


Santos Other Current Assets Historical Data

* Premium members only.

The historical data trend for Santos'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.

Santos Other Current Assets Chart

Santos 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 496.00 1,456.00 797.00 169.00 157.00

Santos Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 797.00 140.00 169.00 87.00 157.00
STOSF
77GF Score
Santos Ltd STOSF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Santos 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 $157 Mil mean?
Santos (STOSF) has a Other Current Assets of $157 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 Santos.
Is Santos' Other Current Assets too high?
Santos' current Other Current Assets is $157 Mil. Overall, Santos has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Santos' Other Current Assets compare to COP and EOG?
Santos' Other Current Assets of $157 Mil can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Other Current Assets depends on the Oil & Gas 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 Santos. Santos's current Other Current Assets is $157 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Santos stock overvalued right now?
Based on GuruFocus' analysis, Santos (STOSF) is currently considered Fairly Valued. The stock's GF Value™ is $4.41, compared to a current price of $4.64 — trading 5.2% above its estimated fair value. The current Other Current Assets is $157 Mil. Santos' overall GF Score™ is 77/100 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 Santos (STOSF), the current Other Current Assets is $157 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.

Is Santos (STOSF) Overvalued in 2026?

Based on GuruFocus' analysis, Santos stock appears to be overvalued. The current stock price of $4.64 is trading 5.2% above its estimated GF Value™ of $4.41. GuruFocus considers Santos to be Fairly Valued.

Key valuation signals for STOSF:

  • Other Current Assets: $157 Mil
  • GF Value™: $4.41 vs. price of $4.64 (5.2% above fair value)
  • GF Score™: 77/100 with 5 warning signs

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


Santos Business Description

Industry EnergyOil & Gas
Address 60 Flinders Street, Ground Floor Santos Centre, Adelaide, SA, AUS, 5000
Santos was founded in 1954. The company's name is an acronym for South Australia Northern Territory Oil Search. The first Cooper Basin gas discovery came in 1963, with initial supplies in 1969. Santos became a major enterprise, though over-reliance on the Cooper Basin, along with the Moomba field's inexorable decline, saw it struggle to maintain relevance in the first decade of the 21st century. However, the stage was set for a renaissance via conversion of coal seam gas into LNG in Queensland and conventional gas to LNG in PNG.
77GF Score

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

$4.64
Price
$4.41
GF Value