Sato Foods Co (TSE:2923) Other Current Assets: 円432 Mil (As of Apr. 2026)

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TSE:2923 Sato Foods Co Ltd TSE:2923
69 GF Score
Price 円8,300.00
GF Value 円8,323.23
Valuation Fairly Valued
! 5 Warning Signs
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What is Sato Foods Co Other Current Assets?

Sato Foods Co TSE:2923 +0.85% 69 Other Current Assets is 円432 Mil as of Apr. 2026. GuruFocus rates TSE:2923 with a GF Score™ of 69/100 and a GF Value™ of 円8,323.23 (Fairly Valued). The stock has 5 warning signs investors should review.

Sato Foods Co's other current assets for the quarter that ended in Apr. 2026 was 円432 Mil.

Sato Foods Co's quarterly other current assets increased from Apr. 2025 (円177 Mil) to Oct. 2025 (円541 Mil) but then declined from Oct. 2025 (円541 Mil) to Apr. 2026 (円432Mil).

Sato Foods Co's annual other current assets declined from Apr. 2024 (円411 Mil) to Apr. 2025 (円177 Mil) increased from Apr. 2025 (円177 Mil) to Apr. 2026 (円432 Mil).


Sato Foods Co Other Current Assets Related Terms


Sato Foods Co Other Current Assets Historical Data

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The historical data trend for Sato Foods 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.

Sato Foods Co Other Current Assets Chart

Sato Foods Co Annual Data
Trend Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 185.16 121.33 411.20 177.04 431.76

Sato Foods Co Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 411.20 286.55 177.04 541.24 431.76
TSE:2923
69GF Score
Sato Foods Co Ltd TSE:2923
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Sato Foods 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432 Mil mean?
Sato Foods Co (TSE:2923) has a Other Current Assets of 円432 Mil as of Apr. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Sato Foods Co.
Is Sato Foods Co's Other Current Assets too high?
Sato Foods Co's current Other Current Assets is 円432 Mil. Overall, Sato Foods Co has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sato Foods Co's Other Current Assets compare to KHC and GIS?
Sato Foods Co's Other Current Assets of 円432 Mil can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Other Current Assets depends on the Consumer Packaged Goods 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 Sato Foods Co. Sato Foods Co's current Other Current Assets is 円432 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sato Foods Co stock overvalued right now?
Based on GuruFocus' analysis, Sato Foods Co (TSE:2923) is currently considered Fairly Valued. The stock's GF Value™ is 円8,323.23, compared to a current price of 円8,300.00 — trading 0.3% below its estimated fair value. The current Other Current Assets is 円432 Mil. Sato Foods Co's overall GF Score™ is 69/100 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 Sato Foods Co (TSE:2923), the current Other Current Assets is 円432 Mil as of Apr. 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 Sato Foods Co (TSE:2923) Overvalued in 2026?

Based on GuruFocus' analysis, Sato Foods Co stock appears to be undervalued. The current stock price of 円8,300.00 is trading 0.3% below its estimated GF Value™ of 円8,323.23. GuruFocus considers Sato Foods Co to be Fairly Valued.

Key valuation signals for TSE:2923:

  • Other Current Assets: 円432 Mil
  • GF Value™: 円8,323.23 vs. price of 円8,300.00 (0.3% below fair value)
  • GF Score™: 69/100 with 5 warning signs

No single metric tells the full story. See the TSE:2923 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sato Foods Co Business Description

Address 13-5 Takaramachi, Niigatahigashi-ku, Niigata Prefecture, Niigata, JPN, 950-8730
Sato Foods Co Ltd is engaged in the production and sales of packed mochi and packed cooked rice in Japan. Its packaged rice cakes include Sato sliced rice-cake crisp and slit, Round rice-cake single pack and Sato Kagami Mochi. Its packed rice products include Sato rice, low-protein rice and others.
69GF Score

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

円8,300.00
Price
円8,323.23
GF Value