Paul Hartmann AG (STU:PHH2) Other Current Assets: €20 Mil (As of Dec. 2025)

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STU:PHH2 Paul Hartmann AG STU:PHH2
64 GF Score
Price €200.00
GF Value €226.59
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Paul Hartmann AG Other Current Assets?

Paul Hartmann AG STU:PHH2 -0.50% 64 Other Current Assets is €20 Mil as of Dec. 2025. GuruFocus rates STU:PHH2 with a GF Score™ of 64/100 and a GF Value™ of €226.59 (Modestly Undervalued). The stock has 4 warning signs investors should review.

Paul Hartmann AG's other current assets for the quarter that ended in Dec. 2025 was €20 Mil.

Paul Hartmann AG's quarterly other current assets increased from Dec. 2024 (€26 Mil) to Jun. 2025 (€170 Mil) but then declined from Jun. 2025 (€170 Mil) to Dec. 2025 (€20Mil).

Paul Hartmann AG's annual other current assets increased from Dec. 2023 (€23 Mil) to Dec. 2024 (€26 Mil) declined from Dec. 2024 (€26 Mil) to Dec. 2025 (€20 Mil).


Paul Hartmann AG Other Current Assets Related Terms


Paul Hartmann AG Other Current Assets Historical Data

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The historical data trend for Paul Hartmann AG'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.

Paul Hartmann AG Other Current Assets Chart

Paul Hartmann AG 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 42.61 47.26 23.37 25.71 20.29

Paul Hartmann AG 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 23.37 185.64 25.71 169.99 20.29
STU:PHH2
64GF Score
Paul Hartmann AG STU:PHH2
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Paul Hartmann AG 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 €20 Mil mean?
Paul Hartmann AG (STU:PHH2) has a Other Current Assets of €20 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 Paul Hartmann AG.
Is Paul Hartmann AG's Other Current Assets too high?
Paul Hartmann AG's current Other Current Assets is €20 Mil. Overall, Paul Hartmann AG has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Paul Hartmann AG's Other Current Assets compare to ISRG and BDX?
Paul Hartmann AG's Other Current Assets of €20 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 Paul Hartmann AG. Paul Hartmann AG's current Other Current Assets is €20 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paul Hartmann AG stock overvalued right now?
Based on GuruFocus' analysis, Paul Hartmann AG (STU:PHH2) is currently considered Modestly Undervalued. The stock's GF Value™ is €226.59, compared to a current price of €200.00 — trading 11.7% below its estimated fair value. The current Other Current Assets is €20 Mil. Paul Hartmann AG's overall GF Score™ is 64/100 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 Paul Hartmann AG (STU:PHH2), the current Other Current Assets is €20 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 Paul Hartmann AG (STU:PHH2) Overvalued in 2026?

Based on GuruFocus' analysis, Paul Hartmann AG stock appears to be undervalued. The current stock price of €200.00 is trading 11.7% below its estimated GF Value™ of €226.59. GuruFocus considers Paul Hartmann AG to be Modestly Undervalued.

Key valuation signals for STU:PHH2:

  • Other Current Assets: €20 Mil
  • GF Value™: €226.59 vs. price of €200.00 (11.7% below fair value)
  • GF Score™: 64/100 with 4 warning signs

No single metric tells the full story. See the STU:PHH2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Paul Hartmann AG Business Description

Other Exchanges PHH2:Germany
Address Paul-Hartmann-Strasse 12, Heidenheim, DEU, 89522
Paul Hartmann AG engages in the production of medical and hygiene products. It operates through Wound Management, Incontinence Management and Infection Management and other segments. The Wound segment comprises wound dressing and treatment, compression therapy, first aid, immobilization, and diagnostics. The Incontinence segment provides incontinence hygiene, patient care, and medical skin care. The Infection segment consists of custom procedure trays, surgical draping systems, disposable surgical instruments, and disinfectants. The Other activities include activities in cotton-wool products, medical consumer goods and pharmaceutical products and others. All the activities are functioned through the region of US and derive revenue through the sale of medical and hygiene products.
64GF Score

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

€200.00
Price
€226.59
GF Value