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Industrial & Infrastructure Fund Investment's quarterly other current assets
declined
from Jan. 2025 (円12,288 Mil) to Jul. 2025 (円11,886 Mil) and
declined
from Jul. 2025 (円11,886 Mil) to Jan. 2026 (円10,081Mil).
Industrial & Infrastructure Fund Investment's annual other current assets
increased
from Jul. 2023 (円7,984 Mil) to Jul. 2024 (円13,296 Mil)
declined
from Jul. 2024 (円13,296 Mil) to Jul. 2025 (円11,886 Mil).
* 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.
Industrial & Infrastructure Fund Investment Other Current Assets Chart
Industrial & Infrastructure Fund Investment Annual Data
Industrial & Infrastructure Fund Investment 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.
What does a Other Current Assets of 円10,081 Mil mean?
Industrial & Infrastructure Fund Investment (TSE:3249) has a Other Current Assets of 円10,081 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 Industrial & Infrastructure Fund Investment.
Is Industrial & Infrastructure Fund Investment's Other Current Assets too high?
Industrial & Infrastructure Fund Investment's current Other Current Assets is 円10,081 Mil. Overall, Industrial & Infrastructure Fund Investment has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Industrial & Infrastructure Fund Investment's Other Current Assets compare to PLD and PSA?
Industrial & Infrastructure Fund Investment's Other Current Assets of 円10,081 Mil can be compared against companies in the REITs 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 REITs company?
A good Other Current Assets depends on the REITs 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 Industrial & Infrastructure Fund Investment. Industrial & Infrastructure Fund Investment's current Other Current Assets is 円10,081 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Industrial & Infrastructure Fund Investment stock overvalued right now?
Based on GuruFocus' analysis, Industrial & Infrastructure Fund Investment (TSE:3249) is currently considered Fairly Valued. The stock's GF Value™ is 円140,022.14, compared to a current price of 円141,300.00 — trading 0.9% above its estimated fair value. The current Other Current Assets is 円10,081 Mil. Industrial & Infrastructure Fund Investment's overall GF Score™ is 77/100 with 11 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 Industrial & Infrastructure Fund Investment (TSE:3249), the current Other Current Assets is 円10,081 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 Industrial & Infrastructure Fund Investment (TSE:3249) Overvalued in 2026?
Based on GuruFocus' analysis, Industrial & Infrastructure Fund Investment stock appears to be overvalued.
The current stock price of 円141,300.00 is trading 0.9% above its estimated GF Value™ of 円140,022.14.
GuruFocus considers Industrial & Infrastructure Fund Investment to be Fairly Valued.
Key valuation signals for TSE:3249:
Other Current Assets: 円10,081 Mil
GF Value™: 円140,022.14 vs. price of 円141,300.00 (0.9% above fair value)
No single metric tells the full story. See the TSE:3249 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Industrial & Infrastructure Fund Investment Corp operates as a J-REIT specializing in industrial properties. The company focuses on industrial properties including logistic facilities, manufacturing and R&D facilities, and infrastructures.
77GF Score
Get the complete analysis for TSE:3249
Other Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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