Tea Life Co (TSE:3172) Other Current Assets: 円183 Mil (As of Jan. 2026)

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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:3172 Tea Life Co Ltd TSE:3172
63 GF Score
Price 円1,121.00
GF Value 円777.70
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Tea Life Co Other Current Assets?

Tea Life Co TSE:3172 +0.27% 63 Other Current Assets is 円183 Mil as of Jan. 2026. GuruFocus rates TSE:3172 with a GF Score™ of 63/100 and a GF Value™ of 円777.70 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Tea Life Co's other current assets for the quarter that ended in Jan. 2026 was 円183 Mil.

Tea Life Co's quarterly other current assets increased from Jul. 2025 (円185 Mil) to Oct. 2025 (円186 Mil) but then declined from Oct. 2025 (円186 Mil) to Jan. 2026 (円183Mil).

Tea Life Co's annual other current assets increased from Jul. 2023 (円151 Mil) to Jul. 2024 (円297 Mil) declined from Jul. 2024 (円297 Mil) to Jul. 2025 (円185 Mil).


Tea Life Co Other Current Assets Related Terms


Tea Life Co Other Current Assets Historical Data

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The historical data trend for Tea Life 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.

Tea Life Co Other Current Assets Chart

Tea Life Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 48.00 164.00 151.00 297.00 185.00

Tea Life Co Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 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 172.00 185.00 186.00 183.00 211.00
TSE:3172
63GF Score
Tea Life Co Ltd TSE:3172
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Tea Life 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183 Mil mean?
Tea Life Co (TSE:3172) has a Other Current Assets of 円183 Mil as of Jan. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Tea Life Co.
Is Tea Life Co's Other Current Assets too high?
Tea Life Co's current Other Current Assets is 円183 Mil. Overall, Tea Life Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tea Life Co's Other Current Assets compare to AMZN and BABA?
Tea Life Co's Other Current Assets of 円183 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Other Current Assets depends on the Retail - Cyclical 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 Tea Life Co. Tea Life Co's current Other Current Assets is 円183 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tea Life Co stock overvalued right now?
Based on GuruFocus' analysis, Tea Life Co (TSE:3172) is currently considered Significantly Overvalued. The stock's GF Value™ is 円777.70, compared to a current price of 円1,121.00 — trading 44.1% above its estimated fair value. The current Other Current Assets is 円183 Mil. Tea Life Co's overall GF Score™ is 63/100 with 3 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 Tea Life Co (TSE:3172), the current Other Current Assets is 円183 Mil as of Jan. 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 Tea Life Co (TSE:3172) Overvalued in 2026?

Based on GuruFocus' analysis, Tea Life Co stock appears to be overvalued. The current stock price of 円1,121.00 is trading 44.1% above its estimated GF Value™ of 円777.70. GuruFocus considers Tea Life Co to be Significantly Overvalued.

Key valuation signals for TSE:3172:

  • Other Current Assets: 円183 Mil
  • GF Value™: 円777.70 vs. price of 円1,121.00 (44.1% above fair value)
  • GF Score™: 63/100 with 3 warning signs

No single metric tells the full story. See the TSE:3172 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tea Life Co Business Description

Address 118 Ushio, Shizuoka Prefecture, Shimada, JPN, 428-8651
Tea Life Co Ltd is a Japan-based company involved in retail operations, wholesale distribution to mail-order companies and retail stores, as well as real estate leasing. The company operates through three reportable segments: the Wholesale Business, which supplies daily essentials and communication-related products to corporate clients; the Retail Business, which sells health foods, cosmetics, baby goods, and children's furniture directly to consumers through e-commerce channels; and the Property Management Business, which manages the leasing of company-owned properties and handles logistics-related real estate services. It generates the majority of its revenue from the Wholesale segment.
63GF Score

Get the complete analysis for TSE:3172

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

円1,121.00
Price
円777.70
GF Value