Eltes Co (TSE:3967) Other Current Assets: 円171 Mil (As of Feb. 2026)

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TSE:3967 Eltes Co Ltd TSE:3967
65 GF Score
Price 円593.00
GF Value 円981.91
Valuation Possible Value Trap
! 6 Warning Signs
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What is Eltes Co Other Current Assets?

Eltes Co TSE:3967 65 Other Current Assets is 円171 Mil as of Feb. 2026. GuruFocus rates TSE:3967 with a GF Score™ of 65/100 and a GF Value™ of 円981.91 (Possible Value Trap). The stock has 6 warning signs investors should review.

Eltes Co's other current assets for the quarter that ended in Feb. 2026 was 円171 Mil.

Eltes Co's quarterly other current assets increased from Feb. 2025 (円104 Mil) to Aug. 2025 (円166 Mil) and increased from Aug. 2025 (円166 Mil) to Feb. 2026 (円171Mil).

Eltes Co's annual other current assets declined from Feb. 2024 (円135 Mil) to Feb. 2025 (円104 Mil) increased from Feb. 2025 (円104 Mil) to Feb. 2026 (円171 Mil).


Eltes Co Other Current Assets Related Terms


Eltes Co Other Current Assets Historical Data

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The historical data trend for Eltes 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.

Eltes Co Other Current Assets Chart

Eltes Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 85.00 218.88 135.15 103.83 171.09

Eltes Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 135.15 159.15 103.83 166.18 171.09
TSE:3967
65GF Score
Eltes Co Ltd TSE:3967
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Eltes 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171 Mil mean?
Eltes Co (TSE:3967) has a Other Current Assets of 円171 Mil as of Feb. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Eltes Co.
Is Eltes Co's Other Current Assets too high?
Eltes Co's current Other Current Assets is 円171 Mil. Overall, Eltes Co has a GF Score™ of 65/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eltes Co's Other Current Assets compare to QH and SHOP?
Eltes Co's Other Current Assets of 円171 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 Eltes Co. Eltes Co's current Other Current Assets is 円171 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eltes Co stock overvalued right now?
Based on GuruFocus' analysis, Eltes Co (TSE:3967) is currently considered Possible Value Trap. The stock's GF Value™ is 円981.91, compared to a current price of 円593.00 — trading 39.6% below its estimated fair value. The current Other Current Assets is 円171 Mil. Eltes Co's overall GF Score™ is 65/100 with 6 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 Eltes Co (TSE:3967), the current Other Current Assets is 円171 Mil as of Feb. 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 Eltes Co (TSE:3967) Overvalued in 2026?

Based on GuruFocus' analysis, Eltes Co stock appears to be undervalued. The current stock price of 円593.00 is trading 39.6% below its estimated GF Value™ of 円981.91. GuruFocus considers Eltes Co to be Possible Value Trap.

Key valuation signals for TSE:3967:

  • Other Current Assets: 円171 Mil
  • GF Value™: 円981.91 vs. price of 円593.00 (39.6% below fair value)
  • GF Score™: 65/100 with 6 warning signs

No single metric tells the full story. See the TSE:3967 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eltes Co Business Description

Address 2-3 Shiwa Chuo Ekimae, Shiwa-gun, Shiwa-cho, Iwate Prefecture, JPN, 100-6006
Eltes Co Ltd provides consultation services based on digital risk technology for database risk and other large storage protection in Japan. It also offers internal fraud detection services that enable the prevention of information security breaches caused by internal factors; and a service that includes detection and diagnosis of security breaches caused by external factors.
65GF Score

Get the complete analysis for TSE:3967

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

円593.00
Price
円981.91
GF Value