Ishiharangyo Kaisha (TSE:4028) Other Current Assets: 円5,457 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:4028 Ishihara Sangyo Kaisha Ltd TSE:4028
70 GF Score
Price 円2,997.00
GF Value 円1,814.40
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Ishiharangyo Kaisha Other Current Assets?

Ishiharangyo Kaisha TSE:4028 -0.76% 70 Other Current Assets is 円5,457 Mil as of Mar. 2026. GuruFocus rates TSE:4028 with a GF Score™ of 70/100 and a GF Value™ of 円1,814.40 (Significantly Overvalued). The stock has 2 warning signs investors should review.

Ishiharangyo Kaisha's other current assets for the quarter that ended in Mar. 2026 was 円5,457 Mil.

Ishiharangyo Kaisha's quarterly other current assets declined from Sep. 2025 (円6,287 Mil) to Dec. 2025 (円5,462 Mil) and declined from Dec. 2025 (円5,462 Mil) to Mar. 2026 (円5,457Mil).

Ishiharangyo Kaisha's annual other current assets declined from Mar. 2024 (円6,960 Mil) to Mar. 2025 (円6,602 Mil) declined from Mar. 2025 (円6,602 Mil) to Mar. 2026 (円5,457 Mil).


Ishiharangyo Kaisha Other Current Assets Related Terms


Ishiharangyo Kaisha Other Current Assets Historical Data

* Premium members only.

The historical data trend for Ishiharangyo Kaisha'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.

Ishiharangyo Kaisha Other Current Assets Chart

Ishiharangyo Kaisha 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 4,085.00 6,442.00 6,960.00 6,602.00 5,457.00

Ishiharangyo Kaisha 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 6,602.00 6,636.00 6,287.00 5,462.00 5,457.00
TSE:4028
70GF Score
Ishihara Sangyo Kaisha Ltd TSE:4028
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ishiharangyo Kaisha 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5,457 Mil mean?
Ishiharangyo Kaisha (TSE:4028) has a Other Current Assets of 円5,457 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 Ishiharangyo Kaisha.
Is Ishiharangyo Kaisha's Other Current Assets too high?
Ishiharangyo Kaisha's current Other Current Assets is 円5,457 Mil. Overall, Ishiharangyo Kaisha has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ishiharangyo Kaisha's Other Current Assets compare to LIN and SHW?
Ishiharangyo Kaisha's Other Current Assets of 円5,457 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Other Current Assets depends on the Chemicals 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 Ishiharangyo Kaisha. Ishiharangyo Kaisha's current Other Current Assets is 円5,457 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ishiharangyo Kaisha stock overvalued right now?
Based on GuruFocus' analysis, Ishiharangyo Kaisha (TSE:4028) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,814.40, compared to a current price of 円2,997.00 — trading 65.2% above its estimated fair value. The current Other Current Assets is 円5,457 Mil. Ishiharangyo Kaisha's overall GF Score™ is 70/100 with 2 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 Ishiharangyo Kaisha (TSE:4028), the current Other Current Assets is 円5,457 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 Ishiharangyo Kaisha (TSE:4028) Overvalued in 2026?

Based on GuruFocus' analysis, Ishiharangyo Kaisha stock appears to be overvalued. The current stock price of 円2,997.00 is trading 65.2% above its estimated GF Value™ of 円1,814.40. GuruFocus considers Ishiharangyo Kaisha to be Significantly Overvalued.

Key valuation signals for TSE:4028:

  • Other Current Assets: 円5,457 Mil
  • GF Value™: 円1,814.40 vs. price of 円2,997.00 (65.2% above fair value)
  • GF Score™: 70/100 with 2 warning signs

No single metric tells the full story. See the TSE:4028 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ishiharangyo Kaisha Business Description

Address 3-15 Edobori 1-chome, Nishi-ku, Osaka, JPN, 550-0002
Ishihara Sangyo Kaisha Ltd is mainly engaged in the manufacturing and marketing of agricultural chemicals in Japan. The company's core business activities are categorized into three key segments - Inorganic Chemicals, Organic Chemicals, and Other Businesses. Its product line consists of titanium dioxide products, environmental products such as gypsum and iron oxide stably, pharmaceuticals, battery materials and organic intermediates. Its primary geographic markets are Japan, Asia, America, Europe, and other.
70GF Score

Get the complete analysis for TSE:4028

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

円2,997.00
Price
円1,814.40
GF Value