ULURU Co (TSE:3979) Other Current Assets: 円303 Mil (As of Mar. 2026)

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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:3979 ULURU Co Ltd TSE:3979
69 GF Score
Price 円415.00
GF Value 円516.46
Valuation Modestly Undervalued
! 3 Warning Signs
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What is ULURU Co Other Current Assets?

ULURU Co TSE:3979 +0.48% 69 Other Current Assets is 円303 Mil as of Mar. 2026. GuruFocus rates TSE:3979 with a GF Score™ of 69/100 and a GF Value™ of 円516.46 (Modestly Undervalued). The stock has 3 warning signs investors should review.

ULURU Co's other current assets for the quarter that ended in Mar. 2026 was 円303 Mil.

ULURU Co's quarterly other current assets increased from Mar. 2025 (円242 Mil) to Sep. 2025 (円263 Mil) and increased from Sep. 2025 (円263 Mil) to Mar. 2026 (円303Mil).

ULURU Co's annual other current assets increased from Mar. 2024 (円149 Mil) to Mar. 2025 (円242 Mil) increased from Mar. 2025 (円242 Mil) to Mar. 2026 (円303 Mil).


ULURU Co Other Current Assets Related Terms


ULURU Co Other Current Assets Historical Data

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The historical data trend for ULURU 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.

ULURU Co Other Current Assets Chart

ULURU Co 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 195.51 157.69 149.12 242.47 303.50

ULURU Co Semi-Annual Data
Mar16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 149.12 196.05 242.47 263.18 303.50
TSE:3979
69GF Score
ULURU Co Ltd TSE:3979
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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ULURU 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303 Mil mean?
ULURU Co (TSE:3979) has a Other Current Assets of 円303 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 ULURU Co.
Is ULURU Co's Other Current Assets too high?
ULURU Co's current Other Current Assets is 円303 Mil. Overall, ULURU Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ULURU Co's Other Current Assets compare to IBM and ACN?
ULURU Co's Other Current Assets of 円303 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 ULURU Co. ULURU Co's current Other Current Assets is 円303 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ULURU Co stock overvalued right now?
Based on GuruFocus' analysis, ULURU Co (TSE:3979) is currently considered Modestly Undervalued. The stock's GF Value™ is 円516.46, compared to a current price of 円415.00 — trading 19.6% below its estimated fair value. The current Other Current Assets is 円303 Mil. ULURU Co's overall GF Score™ is 69/100 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 ULURU Co (TSE:3979), the current Other Current Assets is 円303 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 ULURU Co (TSE:3979) Overvalued in 2026?

Based on GuruFocus' analysis, ULURU Co stock appears to be undervalued. The current stock price of 円415.00 is trading 19.6% below its estimated GF Value™ of 円516.46. GuruFocus considers ULURU Co to be Modestly Undervalued.

Key valuation signals for TSE:3979:

  • Other Current Assets: 円303 Mil
  • GF Value™: 円516.46 vs. price of 円415.00 (19.6% below fair value)
  • GF Score™: 69/100 with 3 warning signs

No single metric tells the full story. See the TSE:3979 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ULURU Co Business Description

Address 1-12-3 Harumi, 9th Floor, KDX Harumi Building, Tokyo, JPN, 104-0053
ULURU Co Ltd provides information and communication services. It provides data input service, data input substitution service, scanning service, business process outsourcing.
69GF Score

Get the complete analysis for TSE:3979

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

円415.00
Price
円516.46
GF Value