CellSource Co (TSE:4880) Other Current Assets: 円84 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:4880 CellSource Co Ltd TSE:4880
70 GF Score
Price 円321.00
GF Value 円779.95
Valuation Significantly Undervalued
! 6 Warning Signs
View Full Analysis

What is CellSource Co Other Current Assets?

CellSource Co TSE:4880 +2.23% 70 Other Current Assets is 円84 Mil as of Apr. 2026. GuruFocus rates TSE:4880 with a GF Score™ of 70/100 and a GF Value™ of 円779.95 (Significantly Undervalued). The stock has 6 warning signs investors should review.

CellSource Co's other current assets for the quarter that ended in Apr. 2026 was 円84 Mil.

CellSource Co's quarterly other current assets increased from Apr. 2025 (円71 Mil) to Oct. 2025 (円172 Mil) but then declined from Oct. 2025 (円172 Mil) to Apr. 2026 (円84Mil).

CellSource Co's annual other current assets declined from Oct. 2023 (円138 Mil) to Oct. 2024 (円135 Mil) increased from Oct. 2024 (円135 Mil) to Oct. 2025 (円172 Mil).


CellSource Co Other Current Assets Related Terms


CellSource Co Other Current Assets Historical Data

* Premium members only.

The historical data trend for CellSource 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.

CellSource Co Other Current Assets Chart

CellSource Co Annual Data
Trend Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only 59.97 69.46 137.96 135.31 171.60

CellSource Co Semi-Annual Data
Oct17 Oct18 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 149.00 135.31 70.97 171.60 84.35
TSE:4880
70GF Score
CellSource Co Ltd TSE:4880
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CellSource 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84 Mil mean?
CellSource Co (TSE:4880) has a Other Current Assets of 円84 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 CellSource Co.
Is CellSource Co's Other Current Assets too high?
CellSource Co's current Other Current Assets is 円84 Mil. Overall, CellSource Co has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CellSource Co's Other Current Assets compare to VRTX and REGN?
CellSource Co's Other Current Assets of 円84 Mil can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Other Current Assets depends on the Biotechnology 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 CellSource Co. CellSource Co's current Other Current Assets is 円84 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CellSource Co stock overvalued right now?
Based on GuruFocus' analysis, CellSource Co (TSE:4880) is currently considered Significantly Undervalued. The stock's GF Value™ is 円779.95, compared to a current price of 円321.00 — trading 58.8% below its estimated fair value. The current Other Current Assets is 円84 Mil. CellSource Co's overall GF Score™ is 70/100 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 CellSource Co (TSE:4880), the current Other Current Assets is 円84 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 CellSource Co (TSE:4880) Overvalued in 2026?

Based on GuruFocus' analysis, CellSource Co stock appears to be undervalued. The current stock price of 円321.00 is trading 58.8% below its estimated GF Value™ of 円779.95. GuruFocus considers CellSource Co to be Significantly Undervalued.

Key valuation signals for TSE:4880:

  • Other Current Assets: 円84 Mil
  • GF Value™: 円779.95 vs. price of 円321.00 (58.8% below fair value)
  • GF Score™: 70/100 with 6 warning signs

No single metric tells the full story. See the TSE:4880 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CellSource Co Business Description

Address Shibuya Mitake Building, 2nd Floor, 1-19-5 Shibuya, Shibuya-ku, Tokyo, JPN, 150-0002
CellSource Co Ltd is engaged in contract manufacturing of fat-and blood-derived organizations and cells from medical institutions, provision of legal support to medical institutions in the regenerative medicine business. The company is also involved in sales of medical devices, and sales of own-brand cosmetics in the consumer business.
70GF Score

Get the complete analysis for TSE:4880

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

円321.00
Price
円779.95
GF Value