Horiifoodservice Co (TSE:3077) Other Current Assets: 円187 Mil (As of May. 2026)

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TSE:3077 Horiifoodservice Co Ltd TSE:3077
38 GF Score
Price 円908.00
GF Value 円490.20
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Horiifoodservice Co Other Current Assets?

Horiifoodservice Co TSE:3077 -0.77% 38 Other Current Assets is 円187 Mil as of May. 2026. GuruFocus rates TSE:3077 with a GF Score™ of 38/100 and a GF Value™ of 円490.20 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Horiifoodservice Co's other current assets for the quarter that ended in May. 2026 was 円187 Mil.

Horiifoodservice Co's quarterly other current assets increased from Sep. 2025 (円130 Mil) to Feb. 2026 (円135 Mil) and increased from Feb. 2026 (円135 Mil) to May. 2026 (円187Mil).

Horiifoodservice Co's annual other current assets declined from Mar. 2023 (円117 Mil) to Mar. 2024 (円96 Mil) declined from Mar. 2024 (円96 Mil) to Mar. 2025 (円94 Mil).


Horiifoodservice Co Other Current Assets Related Terms


Horiifoodservice Co Other Current Assets Historical Data

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The historical data trend for Horiifoodservice 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.

Horiifoodservice Co Other Current Assets Chart

Horiifoodservice Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 100.03 131.96 116.93 96.01 93.62

Horiifoodservice Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 93.62 116.86 129.57 135.44 186.85
TSE:3077
38GF Score
Horiifoodservice Co Ltd TSE:3077
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Horiifoodservice 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187 Mil mean?
Horiifoodservice Co (TSE:3077) has a Other Current Assets of 円187 Mil as of May. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Horiifoodservice Co.
Is Horiifoodservice Co's Other Current Assets too high?
Horiifoodservice Co's current Other Current Assets is 円187 Mil. Overall, Horiifoodservice Co has a GF Score™ of 38/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Horiifoodservice Co's Other Current Assets compare to MCD and SBUX?
Horiifoodservice Co's Other Current Assets of 円187 Mil can be compared against companies in the Restaurants 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 Restaurants company?
A good Other Current Assets depends on the Restaurants 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 Horiifoodservice Co. Horiifoodservice Co's current Other Current Assets is 円187 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Horiifoodservice Co stock overvalued right now?
Based on GuruFocus' analysis, Horiifoodservice Co (TSE:3077) is currently considered Significantly Overvalued. The stock's GF Value™ is 円490.20, compared to a current price of 円908.00 — trading 85.2% above its estimated fair value. The current Other Current Assets is 円187 Mil. Horiifoodservice Co's overall GF Score™ is 38/100 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 Horiifoodservice Co (TSE:3077), the current Other Current Assets is 円187 Mil as of May. 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 Horiifoodservice Co (TSE:3077) Overvalued in 2026?

Based on GuruFocus' analysis, Horiifoodservice Co stock appears to be overvalued. The current stock price of 円908.00 is trading 85.2% above its estimated GF Value™ of 円490.20. GuruFocus considers Horiifoodservice Co to be Significantly Overvalued.

Key valuation signals for TSE:3077:

  • Other Current Assets: 円187 Mil
  • GF Value™: 円490.20 vs. price of 円908.00 (85.2% above fair value)
  • GF Score™: 38/100 with 2 warning signs

No single metric tells the full story. See the TSE:3077 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Horiifoodservice Co Business Description

Address Miyato-shi, Ibaraki Prefecture, Central Miyako-shi, Miyako-shi, JPN
Horiifoodservice Co Ltd is engaged in operating restaurants and providing store development services. The brands of the company include Hidden house Ninja, garlic trees of thorns, and Japanese dining taste. The company operates in Japan.
38GF Score

Get the complete analysis for TSE:3077

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

円908.00
Price
円490.20
GF Value