First-corp (TSE:1430) Other Current Assets: 円633 Mil (As of Nov. 2025)

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.

TSE:1430 First-corp Inc TSE:1430
64 GF Score
Price 円999.00
GF Value 円1,429.57
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is First-corp Other Current Assets?

First-corp TSE:1430 -0.40% 64 Other Current Assets is 円633 Mil as of Nov. 2025. GuruFocus rates TSE:1430 with a GF Score™ of 64/100 and a GF Value™ of 円1,429.57 (Possible Value Trap). The stock has 5 warning signs investors should review.

First-corp's other current assets for the quarter that ended in Nov. 2025 was 円633 Mil.

First-corp's quarterly other current assets declined from Nov. 2024 (円916 Mil) to May. 2025 (円746 Mil) and declined from May. 2025 (円746 Mil) to Nov. 2025 (円633Mil).

First-corp's annual other current assets increased from May. 2023 (円378 Mil) to May. 2024 (円2,099 Mil) declined from May. 2024 (円2,099 Mil) to May. 2025 (円746 Mil).


First-corp Other Current Assets Related Terms


First-corp Other Current Assets Historical Data

* Premium members only.

The historical data trend for First-corp'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.

First-corp Other Current Assets Chart

First-corp Annual Data
Trend May16 May17 May18 May19 May20 May21 May22 May23 May24 May25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 333.42 334.54 377.52 2,098.72 745.93

First-corp Quarterly Data
Aug20 Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 May25 Nov25 Feb26
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 2,098.72 916.39 745.93 632.71 3,155.21
TSE:1430
64GF Score
First-corp Inc TSE:1430
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

First-corp 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 円633 Mil mean?
First-corp (TSE:1430) has a Other Current Assets of 円633 Mil as of Nov. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on First-corp.
Is First-corp's Other Current Assets too high?
First-corp's current Other Current Assets is 円633 Mil. Overall, First-corp has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does First-corp's Other Current Assets compare to DHI and PHM?
First-corp's Other Current Assets of 円633 Mil can be compared against companies in the Homebuilding & Construction 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 Homebuilding & Construction company?
A good Other Current Assets depends on the Homebuilding & Construction 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 First-corp. First-corp's current Other Current Assets is 円633 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First-corp stock overvalued right now?
Based on GuruFocus' analysis, First-corp (TSE:1430) is currently considered Possible Value Trap. The stock's GF Value™ is 円1,429.57, compared to a current price of 円999.00 — trading 30.1% below its estimated fair value. The current Other Current Assets is 円633 Mil. First-corp's overall GF Score™ is 64/100 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 First-corp (TSE:1430), the current Other Current Assets is 円633 Mil as of Nov. 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 First-corp (TSE:1430) Overvalued in 2026?

Based on GuruFocus' analysis, First-corp stock appears to be undervalued. The current stock price of 円999.00 is trading 30.1% below its estimated GF Value™ of 円1,429.57. GuruFocus considers First-corp to be Possible Value Trap.

Key valuation signals for TSE:1430:

  • Other Current Assets: 円633 Mil
  • GF Value™: 円1,429.57 vs. price of 円999.00 (30.1% below fair value)
  • GF Score™: 64/100 with 5 warning signs

No single metric tells the full story. See the TSE:1430 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


First-corp Business Description

Address 4-30-16 Ogikubo, 8th Floor, Fujisawa Building, Suginami-ku, Tokyo, JPN, 167-0051
First-corp Inc engages in the condominium construction business. It provides general construction, consultation, planning, and design. The firm purchases land, plans and designs, and proposes the same to business owners for construction contracts.
64GF Score

Get the complete analysis for TSE:1430

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

円999.00
Price
円1,429.57
GF Value