Studio Alice Co (TSE:2305) Other Current Assets: 円1,137 Mil (As of Feb. 2026)

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:2305 Studio Alice Co Ltd TSE:2305
63 GF Score
Price 円1,922.00
GF Value 円1,853.86
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is Studio Alice Co Other Current Assets?

Studio Alice Co TSE:2305 -1.89% 63 Other Current Assets is 円1,137 Mil as of Feb. 2026. GuruFocus rates TSE:2305 with a GF Score™ of 63/100 and a GF Value™ of 円1,853.86 (Fairly Valued). The stock has 5 warning signs investors should review.

Studio Alice Co's other current assets for the quarter that ended in Feb. 2026 was 円1,137 Mil.

Studio Alice Co's quarterly other current assets increased from Aug. 2025 (円1,286 Mil) to Nov. 2025 (円2,467 Mil) but then declined from Nov. 2025 (円2,467 Mil) to Feb. 2026 (円1,137Mil).

Studio Alice Co's annual other current assets declined from Feb. 2024 (円1,387 Mil) to Feb. 2025 (円1,032 Mil) increased from Feb. 2025 (円1,032 Mil) to Feb. 2026 (円1,137 Mil).


Studio Alice Co Other Current Assets Related Terms


Studio Alice Co Other Current Assets Historical Data

* Premium members only.

The historical data trend for Studio Alice 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.

Studio Alice Co Other Current Assets Chart

Studio Alice Co Annual Data
Trend Dec17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,301.41 1,657.98 1,386.70 1,031.60 1,137.48

Studio Alice Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 1,383.20 1,285.75 2,466.61 1,137.48 1,413.06
TSE:2305
63GF Score
Studio Alice Co Ltd TSE:2305
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Studio Alice 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 円1,137 Mil mean?
Studio Alice Co (TSE:2305) has a Other Current Assets of 円1,137 Mil as of Feb. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Studio Alice Co.
Is Studio Alice Co's Other Current Assets too high?
Studio Alice Co's current Other Current Assets is 円1,137 Mil. Overall, Studio Alice Co has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Studio Alice Co's Other Current Assets compare to ROL and SCI?
Studio Alice Co's Other Current Assets of 円1,137 Mil can be compared against companies in the Personal Services 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 Personal Services company?
A good Other Current Assets depends on the Personal Services 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 Studio Alice Co. Studio Alice Co's current Other Current Assets is 円1,137 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Studio Alice Co stock overvalued right now?
Based on GuruFocus' analysis, Studio Alice Co (TSE:2305) is currently considered Fairly Valued. The stock's GF Value™ is 円1,853.86, compared to a current price of 円1,922.00 — trading 3.7% above its estimated fair value. The current Other Current Assets is 円1,137 Mil. Studio Alice Co's overall GF Score™ is 63/100 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 Studio Alice Co (TSE:2305), the current Other Current Assets is 円1,137 Mil as of Feb. 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 Studio Alice Co (TSE:2305) Overvalued in 2026?

Based on GuruFocus' analysis, Studio Alice Co stock appears to be overvalued. The current stock price of 円1,922.00 is trading 3.7% above its estimated GF Value™ of 円1,853.86. GuruFocus considers Studio Alice Co to be Fairly Valued.

Key valuation signals for TSE:2305:

  • Other Current Assets: 円1,137 Mil
  • GF Value™: 円1,853.86 vs. price of 円1,922.00 (3.7% above fair value)
  • GF Score™: 63/100 with 5 warning signs

No single metric tells the full story. See the TSE:2305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Studio Alice Co Business Description

Address 1-8-17 Umeda, Kita-ku, Osaka, JPN, 530-0001
Studio Alice Co Ltd is a Japan-based company, engages in the photography business. The company offers shooting, production, and processing of studio photos and the production and printing of displays. It also provides production and sales of dresses and clothes for photo shooting. It offers maternity photo, shrine visit, one hundred days celebration, peach's festival, half birthday, birthday photo, admission, graduation, 1/2 adult ceremony, thirteen celebration, adult ceremony, bridal, and family picture shooting services.
63GF Score

Get the complete analysis for TSE:2305

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

円1,922.00
Price
円1,853.86
GF Value