bBreak Systems Co (TSE:3986) Other Current Assets: 円9 Mil (As of Dec. 2025)

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:3986 bBreak Systems Co Ltd TSE:3986
82 GF Score
Price 円485.00
GF Value 円484.80
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is bBreak Systems Co Other Current Assets?

bBreak Systems Co TSE:3986 +0.21% 82 Other Current Assets is 円9 Mil as of Dec. 2025. GuruFocus rates TSE:3986 with a GF Score™ of 82/100 and a GF Value™ of 円484.80 (Fairly Valued). The stock has 4 warning signs investors should review.

bBreak Systems Co's other current assets for the quarter that ended in Dec. 2025 was 円9 Mil.

bBreak Systems Co's quarterly other current assets increased from Dec. 2024 (円10 Mil) to Jun. 2025 (円13 Mil) but then declined from Jun. 2025 (円13 Mil) to Dec. 2025 (円9Mil).

bBreak Systems Co's annual other current assets increased from Jun. 2023 (円11 Mil) to Jun. 2024 (円14 Mil) declined from Jun. 2024 (円14 Mil) to Jun. 2025 (円13 Mil).


bBreak Systems Co Other Current Assets Related Terms


bBreak Systems Co Other Current Assets Historical Data

* Premium members only.

The historical data trend for bBreak Systems 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.

bBreak Systems Co Other Current Assets Chart

bBreak Systems Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.68 10.27 10.55 14.12 12.85

bBreak Systems Co Semi-Annual Data
Jun15 Jun16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 10.37 14.12 9.82 12.85 9.23
TSE:3986
82GF Score
bBreak Systems Co Ltd TSE:3986
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

bBreak Systems 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9 Mil mean?
bBreak Systems Co (TSE:3986) has a Other Current Assets of 円9 Mil as of Dec. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on bBreak Systems Co.
Is bBreak Systems Co's Other Current Assets too high?
bBreak Systems Co's current Other Current Assets is 円9 Mil. Overall, bBreak Systems Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does bBreak Systems Co's Other Current Assets compare to QH and SHOP?
bBreak Systems Co's Other Current Assets of 円9 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 bBreak Systems Co. bBreak Systems Co's current Other Current Assets is 円9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is bBreak Systems Co stock overvalued right now?
Based on GuruFocus' analysis, bBreak Systems Co (TSE:3986) is currently considered Fairly Valued. The stock's GF Value™ is 円484.80, compared to a current price of 円485.00 — trading 0% above its estimated fair value. The current Other Current Assets is 円9 Mil. bBreak Systems Co's overall GF Score™ is 82/100 with 4 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 bBreak Systems Co (TSE:3986), the current Other Current Assets is 円9 Mil as of Dec. 2025. 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 bBreak Systems Co (TSE:3986) Overvalued in 2026?

Based on GuruFocus' analysis, bBreak Systems Co stock appears to be overvalued. The current stock price of 円485.00 is trading 0% above its estimated GF Value™ of 円484.80. GuruFocus considers bBreak Systems Co to be Fairly Valued.

Key valuation signals for TSE:3986:

  • Other Current Assets: 円9 Mil
  • GF Value™: 円484.80 vs. price of 円485.00 (0% above fair value)
  • GF Score™: 82/100 with 4 warning signs

No single metric tells the full story. See the TSE:3986 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


bBreak Systems Co Business Description

Address 2-10-2 Higashigotanda, Shinagawa-ku, 5th Floor, Higashi-Gotanda Square, Tokyo, JPN, 141-0022
bBreak Systems Co Ltd develops and sells packaged software, Cloud EPR for corporate management. It is engaged in providing enterprise resource planning package software, MA-EYES, and system integration. The Company's business segments are package business, which is centered on providing its own ERP via cloud computing, and the business that provides services to clients.
82GF Score

Get the complete analysis for TSE:3986

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

円485.00
Price
円484.80
GF Value