SCAT (TSE:3974) Other Current Assets: 円97 Mil (As of Apr. 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:3974 SCAT Inc TSE:3974
73 GF Score
Price 円670.00
GF Value 円470.99
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is SCAT Other Current Assets?

SCAT TSE:3974 +1.82% 73 Other Current Assets is 円97 Mil as of Apr. 2026. GuruFocus rates TSE:3974 with a GF Score™ of 73/100 and a GF Value™ of 円470.99 (Significantly Overvalued). The stock has 6 warning signs investors should review.

SCAT's other current assets for the quarter that ended in Apr. 2026 was 円97 Mil.

SCAT's quarterly other current assets declined from Apr. 2025 (円59 Mil) to Oct. 2025 (円57 Mil) but then increased from Oct. 2025 (円57 Mil) to Apr. 2026 (円97Mil).

SCAT's annual other current assets increased from Oct. 2023 (円23 Mil) to Oct. 2024 (円58 Mil) declined from Oct. 2024 (円58 Mil) to Oct. 2025 (円57 Mil).


SCAT Other Current Assets Related Terms


SCAT Other Current Assets Historical Data

* Premium members only.

The historical data trend for SCAT'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.

SCAT Other Current Assets Chart

SCAT Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 28.26 22.99 23.05 57.68 57.17

SCAT Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 60.66 57.68 59.02 57.17 96.54
TSE:3974
73GF Score
SCAT Inc TSE:3974
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SCAT 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97 Mil mean?
SCAT (TSE:3974) has a Other Current Assets of 円97 Mil as of Apr. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on SCAT.
Is SCAT's Other Current Assets too high?
SCAT's current Other Current Assets is 円97 Mil. Overall, SCAT has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SCAT's Other Current Assets compare to IBM and ACN?
SCAT's Other Current Assets of 円97 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 SCAT. SCAT's current Other Current Assets is 円97 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SCAT stock overvalued right now?
Based on GuruFocus' analysis, SCAT (TSE:3974) is currently considered Significantly Overvalued. The stock's GF Value™ is 円470.99, compared to a current price of 円670.00 — trading 42.3% above its estimated fair value. The current Other Current Assets is 円97 Mil. SCAT's overall GF Score™ is 73/100 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 SCAT (TSE:3974), the current Other Current Assets is 円97 Mil as of Apr. 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 SCAT (TSE:3974) Overvalued in 2026?

Based on GuruFocus' analysis, SCAT stock appears to be overvalued. The current stock price of 円670.00 is trading 42.3% above its estimated GF Value™ of 円470.99. GuruFocus considers SCAT to be Significantly Overvalued.

Key valuation signals for TSE:3974:

  • Other Current Assets: 円97 Mil
  • GF Value™: 円470.99 vs. price of 円670.00 (42.3% above fair value)
  • GF Score™: 73/100 with 6 warning signs

No single metric tells the full story. See the TSE:3974 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SCAT Business Description

Address 1-2-1 Shibaura, Minato-ku, 2nd Floor, Tokyo, JPN
SCAT Inc provides IT services and solutions for beauty salons. It provides business service for SME. It is also involved in the planning and operation of pay nursing home with nursing care.
73GF Score

Get the complete analysis for TSE:3974

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

円670.00
Price
円470.99
GF Value