Hotto Link (TSE:3680) Other Current Assets: 円194 Mil (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
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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:3680 Hotto Link Inc TSE:3680
40 GF Score
Price 円212.00
GF Value 円92.08
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Hotto Link Other Current Assets?

Hotto Link TSE:3680 40 Other Current Assets is 円194 Mil as of Mar. 2026. GuruFocus rates TSE:3680 with a GF Score™ of 40/100 and a GF Value™ of 円92.08 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Hotto Link's other current assets for the quarter that ended in Mar. 2026 was 円194 Mil.

Hotto Link's quarterly other current assets increased from Sep. 2025 (円144 Mil) to Dec. 2025 (円271 Mil) but then declined from Dec. 2025 (円271 Mil) to Mar. 2026 (円194Mil).

Hotto Link's annual other current assets increased from Dec. 2023 (円72 Mil) to Dec. 2024 (円110 Mil) increased from Dec. 2024 (円110 Mil) to Dec. 2025 (円271 Mil).


Hotto Link Other Current Assets Related Terms


Hotto Link Other Current Assets Historical Data

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The historical data trend for Hotto Link'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.

Hotto Link Other Current Assets Chart

Hotto Link Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 87.63 336.17 72.06 110.08 270.77

Hotto Link Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 123.10 118.87 143.81 270.77 193.80
TSE:3680
40GF Score
Hotto Link Inc TSE:3680
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Hotto Link 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194 Mil mean?
Hotto Link (TSE:3680) has a Other Current Assets of 円194 Mil as of Mar. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Hotto Link.
Is Hotto Link's Other Current Assets too high?
Hotto Link's current Other Current Assets is 円194 Mil. Overall, Hotto Link has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hotto Link's Other Current Assets compare to MSFT and ORCL?
Hotto Link's Other Current Assets of 円194 Mil can be compared against companies in the Software 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 Software company?
A good Other Current Assets depends on the Software 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 Hotto Link. Hotto Link's current Other Current Assets is 円194 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hotto Link stock overvalued right now?
Based on GuruFocus' analysis, Hotto Link (TSE:3680) is currently considered Significantly Overvalued. The stock's GF Value™ is 円92.08, compared to a current price of 円212.00 — trading 130.2% above its estimated fair value. The current Other Current Assets is 円194 Mil. Hotto Link's overall GF Score™ is 40/100 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 Hotto Link (TSE:3680), the current Other Current Assets is 円194 Mil as of Mar. 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 Hotto Link (TSE:3680) Overvalued in 2026?

Based on GuruFocus' analysis, Hotto Link stock appears to be overvalued. The current stock price of 円212.00 is trading 130.2% above its estimated GF Value™ of 円92.08. GuruFocus considers Hotto Link to be Significantly Overvalued.

Key valuation signals for TSE:3680:

  • Other Current Assets: 円194 Mil
  • GF Value™: 円92.08 vs. price of 円212.00 (130.2% above fair value)
  • GF Score™: 40/100 with 3 warning signs

No single metric tells the full story. See the TSE:3680 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hotto Link Business Description

Address 1-3-11 Fujimi, 5th Floor, Fujimi Duplex Biz, Chiyoda-ku, Tokyo, JPN, 102-0071
Hotto Link Inc provides social big data solutions, offering SNS marketing support services mainly for domestic clients and selling SNS data access rights through its DaaS business. It also operates a Web3-related business that includes investment and research activities via Nonagon Capital, supporting startups and offering community services like Nonagon Report and Nonagon Connect.
40GF Score

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

円212.00
Price
円92.08
GF Value