EPCO Co (TSE:2311) Other Current Assets: 円134 Mil (As of Dec. 2025)

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TSE:2311 EPCO Co Ltd TSE:2311
66 GF Score
Price 円781.00
GF Value 円1,002.68
Valuation Modestly Undervalued
! 2 Warning Signs
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What is EPCO Co Other Current Assets?

EPCO Co TSE:2311 +0.39% 66 Other Current Assets is 円134 Mil as of Dec. 2025. GuruFocus rates TSE:2311 with a GF Score™ of 66/100 and a GF Value™ of 円1,002.68 (Modestly Undervalued). The stock has 2 warning signs investors should review.

EPCO Co's other current assets for the quarter that ended in Dec. 2025 was 円134 Mil.

EPCO Co's quarterly other current assets declined from Jun. 2025 (円266 Mil) to Sep. 2025 (円140 Mil) and declined from Sep. 2025 (円140 Mil) to Dec. 2025 (円134Mil).

EPCO Co's annual other current assets declined from Dec. 2023 (円145 Mil) to Dec. 2024 (円136 Mil) declined from Dec. 2024 (円136 Mil) to Dec. 2025 (円134 Mil).


EPCO Co Other Current Assets Related Terms


EPCO Co Other Current Assets Historical Data

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The historical data trend for EPCO 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.

EPCO Co Other Current Assets Chart

EPCO Co 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 158.02 237.37 145.13 136.13 134.17

EPCO Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 145.13 265.96 139.77 134.17 159.00
TSE:2311
66GF Score
EPCO Co Ltd TSE:2311
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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EPCO 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134 Mil mean?
EPCO Co (TSE:2311) has a Other Current Assets of 円134 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 EPCO Co.
Is EPCO Co's Other Current Assets too high?
EPCO Co's current Other Current Assets is 円134 Mil. Overall, EPCO Co has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does EPCO Co's Other Current Assets compare to PWR and FIX?
EPCO Co's Other Current Assets of 円134 Mil can be compared against companies in the 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 Construction company?
A good Other Current Assets depends on the 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 EPCO Co. EPCO Co's current Other Current Assets is 円134 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EPCO Co stock overvalued right now?
Based on GuruFocus' analysis, EPCO Co (TSE:2311) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,002.68, compared to a current price of 円781.00 — trading 22.1% below its estimated fair value. The current Other Current Assets is 円134 Mil. EPCO Co's overall GF Score™ is 66/100 with 2 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 EPCO Co (TSE:2311), the current Other Current Assets is 円134 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 EPCO Co (TSE:2311) Overvalued in 2026?

Based on GuruFocus' analysis, EPCO Co stock appears to be undervalued. The current stock price of 円781.00 is trading 22.1% below its estimated GF Value™ of 円1,002.68. GuruFocus considers EPCO Co to be Modestly Undervalued.

Key valuation signals for TSE:2311:

  • Other Current Assets: 円134 Mil
  • GF Value™: 円1,002.68 vs. price of 円781.00 (22.1% below fair value)
  • GF Score™: 66/100 with 2 warning signs

No single metric tells the full story. See the TSE:2311 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


EPCO Co Business Description

Address 4-1-3 Taihei Sumida-ku, Orinas Tower 12th Floor, Tokyo, JPN, 130-0012
EPCO Co Ltd is a design consulting company. Its core business activity is to provide design services and architectural design services. The company offers design services for residential areas in general, including the design of solar light and storage batteries, support for the net, zero, energy and house applications. In addition, it also provides water supply and drainage facility design and electrical facility design essential for housing.
66GF Score

Get the complete analysis for TSE:2311

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

円781.00
Price
円1,002.68
GF Value