Commerce One Holdings (TSE:4496) Other Current Assets: 円299 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:4496 Commerce One Holdings Inc TSE:4496
74 GF Score
Price 円845.00
GF Value 円873.37
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Commerce One Holdings Other Current Assets?

Commerce One Holdings TSE:4496 -0.59% 74 Other Current Assets is 円299 Mil as of Mar. 2026. GuruFocus rates TSE:4496 with a GF Score™ of 74/100 and a GF Value™ of 円873.37 (Fairly Valued). The stock has 6 warning signs investors should review.

Commerce One Holdings's other current assets for the quarter that ended in Mar. 2026 was 円299 Mil.

Commerce One Holdings's quarterly other current assets increased from Mar. 2025 (円217 Mil) to Sep. 2025 (円322 Mil) but then declined from Sep. 2025 (円322 Mil) to Mar. 2026 (円299Mil).

Commerce One Holdings's annual other current assets declined from Mar. 2024 (円271 Mil) to Mar. 2025 (円217 Mil) increased from Mar. 2025 (円217 Mil) to Mar. 2026 (円299 Mil).


Commerce One Holdings Other Current Assets Related Terms


Commerce One Holdings Other Current Assets Historical Data

* Premium members only.

The historical data trend for Commerce One Holdings'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.

Commerce One Holdings Other Current Assets Chart

Commerce One Holdings Annual Data
Trend Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only 88.62 401.21 271.39 217.14 299.25

Commerce One Holdings Semi-Annual Data
Mar18 Mar19 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 271.39 406.54 217.14 322.44 299.25
TSE:4496
74GF Score
Commerce One Holdings Inc TSE:4496
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Commerce One Holdings 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299 Mil mean?
Commerce One Holdings (TSE:4496) has a Other Current Assets of 円299 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 Commerce One Holdings.
Is Commerce One Holdings' Other Current Assets too high?
Commerce One Holdings' current Other Current Assets is 円299 Mil. Overall, Commerce One Holdings has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Commerce One Holdings' Other Current Assets compare to MSFT and ORCL?
Commerce One Holdings' Other Current Assets of 円299 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 Commerce One Holdings. Commerce One Holdings's current Other Current Assets is 円299 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Commerce One Holdings stock overvalued right now?
Based on GuruFocus' analysis, Commerce One Holdings (TSE:4496) is currently considered Fairly Valued. The stock's GF Value™ is 円873.37, compared to a current price of 円845.00 — trading 3.2% below its estimated fair value. The current Other Current Assets is 円299 Mil. Commerce One Holdings' overall GF Score™ is 74/100 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 Commerce One Holdings (TSE:4496), the current Other Current Assets is 円299 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 Commerce One Holdings (TSE:4496) Overvalued in 2026?

Based on GuruFocus' analysis, Commerce One Holdings stock appears to be undervalued. The current stock price of 円845.00 is trading 3.2% below its estimated GF Value™ of 円873.37. GuruFocus considers Commerce One Holdings to be Fairly Valued.

Key valuation signals for TSE:4496:

  • Other Current Assets: 円299 Mil
  • GF Value™: 円873.37 vs. price of 円845.00 (3.2% below fair value)
  • GF Score™: 74/100 with 6 warning signs

No single metric tells the full story. See the TSE:4496 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Commerce One Holdings Business Description

Address Tokyu Bancho Building, 6th Floor, Yonbancho, Chiyoda-ku, Tokyo, JPN, 102-0081
Commerce One Holdings Inc is a business infrastructure provider for e-commerce business operators. The company provides services that support e-commerce site management in the form of SaaS, for small and medium-sized e-commerce site operators in Japan.
74GF Score

Get the complete analysis for TSE:4496

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

円845.00
Price
円873.37
GF Value