Daio Paper (TSE:3880) Other Current Assets: 円21,096 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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:3880 Daio Paper Corp TSE:3880
64 GF Score
Price 円1,018.00
GF Value 円950.06
Valuation Fairly Valued
! 5 Warning Signs
View Full Analysis

What is Daio Paper Other Current Assets?

Daio Paper TSE:3880 +3.04% 64 Other Current Assets is 円21,096 Mil as of Mar. 2026. GuruFocus rates TSE:3880 with a GF Score™ of 64/100 and a GF Value™ of 円950.06 (Fairly Valued). The stock has 5 warning signs investors should review.

Daio Paper's other current assets for the quarter that ended in Mar. 2026 was 円21,096 Mil.

Daio Paper's quarterly other current assets declined from Sep. 2025 (円23,096 Mil) to Dec. 2025 (円12,842 Mil) but then increased from Dec. 2025 (円12,842 Mil) to Mar. 2026 (円21,096Mil).

Daio Paper's annual other current assets increased from Mar. 2024 (円23,370 Mil) to Mar. 2025 (円30,866 Mil) declined from Mar. 2025 (円30,866 Mil) to Mar. 2026 (円21,096 Mil).


Daio Paper Other Current Assets Related Terms


Daio Paper Other Current Assets Historical Data

* Premium members only.

The historical data trend for Daio Paper'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.

Daio Paper Other Current Assets Chart

Daio Paper Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 22,590.00 32,480.00 23,370.00 30,866.00 21,096.00

Daio Paper Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 30,866.00 13,323.00 23,096.00 12,842.00 21,096.00
TSE:3880
64GF Score
Daio Paper Corp TSE:3880
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Daio Paper 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21,096 Mil mean?
Daio Paper (TSE:3880) has a Other Current Assets of 円21,096 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 Daio Paper.
Is Daio Paper's Other Current Assets too high?
Daio Paper's current Other Current Assets is 円21,096 Mil. Overall, Daio Paper has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Daio Paper's Other Current Assets compare to competitors?
Daio Paper's Other Current Assets of 円21,096 Mil can be compared against companies in the Forest Products 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 Forest Products company?
A good Other Current Assets depends on the Forest Products 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 Daio Paper. Daio Paper's current Other Current Assets is 円21,096 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Daio Paper stock overvalued right now?
Based on GuruFocus' analysis, Daio Paper (TSE:3880) is currently considered Fairly Valued. The stock's GF Value™ is 円950.06, compared to a current price of 円1,018.00 — trading 7.2% above its estimated fair value. The current Other Current Assets is 円21,096 Mil. Daio Paper's overall GF Score™ is 64/100 with 5 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 Daio Paper (TSE:3880), the current Other Current Assets is 円21,096 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 Daio Paper (TSE:3880) Overvalued in 2026?

Based on GuruFocus' analysis, Daio Paper stock appears to be overvalued. The current stock price of 円1,018.00 is trading 7.2% above its estimated GF Value™ of 円950.06. GuruFocus considers Daio Paper to be Fairly Valued.

Key valuation signals for TSE:3880:

  • Other Current Assets: 円21,096 Mil
  • GF Value™: 円950.06 vs. price of 円1,018.00 (7.2% above fair value)
  • GF Score™: 64/100 with 5 warning signs

No single metric tells the full story. See the TSE:3880 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Daio Paper Business Description

Other Exchanges DPR:Germany
Address 10-2, Fujimi 2 chome, Iidabashi Grand Bloom, Chiyoda-ku, Tokyo, JPN, 102-0071
Daio Paper Corp is a Japan-based paper, pulp and paperboard manufacturer. It produces general printing paper for magazines and catalogs, newsprint, office paper, corrugated materials, kraft liner, facial and toilet tissue, paper towels etc. The company's main products Newsprint, coated paper, wood free paper, publication paper, PPC paper, carbonless paper, adhesive printing paper, functional materials, wrapping paper, household paper products like facial tissue, toilet tissue, paper towels, sanitary napkins, disposable diapers, among others, kraft linerboard (containerboard), and various types of pulp.
64GF Score

Get the complete analysis for TSE:3880

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

円1,018.00
Price
円950.06
GF Value