Asulina Co (TSE:3647) Other Current Assets: 円295.1 Mil (As of May. 2026)

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TSE:3647 Asulina Co Ltd TSE:3647
44 GF Score
Price 円117.00
GF Value 円162.53
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Asulina Co Other Current Assets?

Asulina Co TSE:3647 -0.85% 44 Other Current Assets is 円295.1 Mil as of May. 2026. GuruFocus rates TSE:3647 with a GF Score™ of 44/100 and a GF Value™ of 円162.53 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Asulina Co's other current assets for the quarter that ended in May. 2026 was 円295.1 Mil.

Asulina Co's quarterly other current assets declined from Nov. 2025 (円26.8 Mil) to Feb. 2026 (円23.0 Mil) but then increased from Feb. 2026 (円23.0 Mil) to May. 2026 (円295.1Mil).

Asulina Co's annual other current assets increased from Aug. 2023 (円13.4 Mil) to Aug. 2024 (円24.5 Mil) increased from Aug. 2024 (円24.5 Mil) to Aug. 2025 (円24.8 Mil).


Asulina Co Other Current Assets Related Terms


Asulina Co Other Current Assets Historical Data

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The historical data trend for Asulina 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.

Asulina Co Other Current Assets Chart

Asulina Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 278.10 143.18 13.44 24.51 24.81

Asulina Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 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 25.14 24.81 26.76 23.03 295.14
TSE:3647
44GF Score
Asulina Co Ltd TSE:3647
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Asulina 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295.1 Mil mean?
Asulina Co (TSE:3647) has a Other Current Assets of 円295.1 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 Asulina Co.
Is Asulina Co's Other Current Assets too high?
Asulina Co's current Other Current Assets is 円295.1 Mil. Overall, Asulina Co has a GF Score™ of 44/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Asulina Co's Other Current Assets compare to competitors?
Asulina Co's Other Current Assets of 円295.1 Mil can be compared against companies in the Utilities - Independent Power Producers 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 Utilities - Independent Power Producers company?
A good Other Current Assets depends on the Utilities - Independent Power Producers 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 Asulina Co. Asulina Co's current Other Current Assets is 円295.1 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asulina Co stock overvalued right now?
Based on GuruFocus' analysis, Asulina Co (TSE:3647) is currently considered Modestly Undervalued. The stock's GF Value™ is 円162.53, compared to a current price of 円117.00 — trading 28% below its estimated fair value. The current Other Current Assets is 円295.1 Mil. Asulina Co's overall GF Score™ is 44/100 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 Asulina Co (TSE:3647), the current Other Current Assets is 円295.1 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 Asulina Co (TSE:3647) Overvalued in 2026?

Based on GuruFocus' analysis, Asulina Co stock appears to be undervalued. The current stock price of 円117.00 is trading 28% below its estimated GF Value™ of 円162.53. GuruFocus considers Asulina Co to be Modestly Undervalued.

Key valuation signals for TSE:3647:

  • Other Current Assets: 円295.1 Mil
  • GF Value™: 円162.53 vs. price of 円117.00 (28% below fair value)
  • GF Score™: 44/100 with 3 warning signs

No single metric tells the full story. See the TSE:3647 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Asulina Co Business Description

Address 2-3-14 Higashishinagawa, Shinagawa-ku, Tokyo Front Terrace 12th floor, Tokyo, JPN, 140-0002
Asulina Co Ltd is engaged in Renewable energy business, new energy business and sustainable business.
44GF Score

Get the complete analysis for TSE:3647

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

円117.00
Price
円162.53
GF Value