First Brothers Co (TSE:3454) Other Current Assets: 円1,614 Mil (As of May. 2026)

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TSE:3454 First Brothers Co Ltd TSE:3454
65 GF Score
Price 円1,270.00
GF Value 円1,547.49
Valuation Modestly Undervalued
! 4 Warning Signs
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What is First Brothers Co Other Current Assets?

First Brothers Co TSE:3454 -0.31% 65 Other Current Assets is 円1,614 Mil as of May. 2026. GuruFocus rates TSE:3454 with a GF Score™ of 65/100 and a GF Value™ of 円1,547.49 (Modestly Undervalued). The stock has 4 warning signs investors should review.

First Brothers Co's other current assets for the quarter that ended in May. 2026 was 円1,614 Mil.

First Brothers Co's quarterly other current assets increased from Nov. 2025 (円1,571 Mil) to Feb. 2026 (円1,762 Mil) but then declined from Feb. 2026 (円1,762 Mil) to May. 2026 (円1,614Mil).

First Brothers Co's annual other current assets increased from Nov. 2023 (円1,673 Mil) to Nov. 2024 (円2,196 Mil) declined from Nov. 2024 (円2,196 Mil) to Nov. 2025 (円1,571 Mil).


First Brothers Co Other Current Assets Related Terms


First Brothers Co Other Current Assets Historical Data

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The historical data trend for First Brothers 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.

First Brothers Co Other Current Assets Chart

First Brothers Co Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,067.74 3,160.03 1,672.90 2,195.82 1,571.36

First Brothers Co Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 May25 Aug25 Nov25 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 1,717.33 1,587.49 1,571.36 1,762.32 1,614.11
TSE:3454
65GF Score
First Brothers Co Ltd TSE:3454
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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First Brothers 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1,614 Mil mean?
First Brothers Co (TSE:3454) has a Other Current Assets of 円1,614 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 First Brothers Co.
Is First Brothers Co's Other Current Assets too high?
First Brothers Co's current Other Current Assets is 円1,614 Mil. Overall, First Brothers Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does First Brothers Co's Other Current Assets compare to BLK and BX?
First Brothers Co's Other Current Assets of 円1,614 Mil can be compared against companies in the Asset Management 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 an Asset Management company?
A good Other Current Assets depends on the Asset Management 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 First Brothers Co. First Brothers Co's current Other Current Assets is 円1,614 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Brothers Co stock overvalued right now?
Based on GuruFocus' analysis, First Brothers Co (TSE:3454) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,547.49, compared to a current price of 円1,270.00 — trading 17.9% below its estimated fair value. The current Other Current Assets is 円1,614 Mil. First Brothers Co's overall GF Score™ is 65/100 with 4 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 First Brothers Co (TSE:3454), the current Other Current Assets is 円1,614 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 First Brothers Co (TSE:3454) Overvalued in 2026?

Based on GuruFocus' analysis, First Brothers Co stock appears to be undervalued. The current stock price of 円1,270.00 is trading 17.9% below its estimated GF Value™ of 円1,547.49. GuruFocus considers First Brothers Co to be Modestly Undervalued.

Key valuation signals for TSE:3454:

  • Other Current Assets: 円1,614 Mil
  • GF Value™: 円1,547.49 vs. price of 円1,270.00 (17.9% below fair value)
  • GF Score™: 65/100 with 4 warning signs

No single metric tells the full story. See the TSE:3454 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


First Brothers Co Business Description

Address 2-4-1 Marunouchi, 25th Floor, Marunouchi Building, Chiyoda-ku, Tokyo, JPN, 100-6325
First Brothers Co Ltd engages in the investment management business. It operates through the Investment Management, Investment Banking, and Facility Management divisions. The Investment Management division invests in real estate or real estate trust beneficiary rights by performing asset management in a private fund format. The Investment Banking division provides various advisory services for real estate and other investments. The Facility Management operates accommodation facilities to provide hospitality services from a medium-to long-term perspective.
65GF Score

Get the complete analysis for TSE:3454

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

円1,270.00
Price
円1,547.49
GF Value