OAT Agrio Co (TSE:4979) Other Current Assets: 円1,284 Mil (As of Dec. 2025)

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TSE:4979 OAT Agrio Co Ltd TSE:4979
77 GF Score
Price 円2,553.00
GF Value 円2,320.00
Valuation Fairly Valued
! 2 Warning Signs
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What is OAT Agrio Co Other Current Assets?

OAT Agrio Co TSE:4979 +0.43% 77 Other Current Assets is 円1,284 Mil as of Dec. 2025. GuruFocus rates TSE:4979 with a GF Score™ of 77/100 and a GF Value™ of 円2,320.00 (Fairly Valued). The stock has 2 warning signs investors should review.

OAT Agrio Co's other current assets for the quarter that ended in Dec. 2025 was 円1,284 Mil.

OAT Agrio Co's quarterly other current assets declined from Jun. 2025 (円1,186 Mil) to Sep. 2025 (円1,180 Mil) but then increased from Sep. 2025 (円1,180 Mil) to Dec. 2025 (円1,284Mil).

OAT Agrio Co's annual other current assets increased from Dec. 2023 (円946 Mil) to Dec. 2024 (円1,209 Mil) increased from Dec. 2024 (円1,209 Mil) to Dec. 2025 (円1,284 Mil).


OAT Agrio Co Other Current Assets Related Terms


OAT Agrio Co Other Current Assets Historical Data

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The historical data trend for OAT Agrio 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.

OAT Agrio Co Other Current Assets Chart

OAT Agrio Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 613.00 756.00 946.00 1,209.00 1,284.00

OAT Agrio Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 1,163.00 1,186.00 1,180.00 1,284.00 1,204.00
TSE:4979
77GF Score
OAT Agrio Co Ltd TSE:4979
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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OAT Agrio 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1,284 Mil mean?
OAT Agrio Co (TSE:4979) has a Other Current Assets of 円1,284 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 OAT Agrio Co.
Is OAT Agrio Co's Other Current Assets too high?
OAT Agrio Co's current Other Current Assets is 円1,284 Mil. Overall, OAT Agrio Co has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does OAT Agrio Co's Other Current Assets compare to CTVA and CF?
OAT Agrio Co's Other Current Assets of 円1,284 Mil can be compared against companies in the Agriculture 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 an Agriculture company?
A good Other Current Assets depends on the Agriculture 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 OAT Agrio Co. OAT Agrio Co's current Other Current Assets is 円1,284 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OAT Agrio Co stock overvalued right now?
Based on GuruFocus' analysis, OAT Agrio Co (TSE:4979) is currently considered Fairly Valued. The stock's GF Value™ is 円2,320.00, compared to a current price of 円2,553.00 — trading 10% above its estimated fair value. The current Other Current Assets is 円1,284 Mil. OAT Agrio Co's overall GF Score™ is 77/100 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 OAT Agrio Co (TSE:4979), the current Other Current Assets is 円1,284 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 OAT Agrio Co (TSE:4979) Overvalued in 2026?

Based on GuruFocus' analysis, OAT Agrio Co stock appears to be overvalued. The current stock price of 円2,553.00 is trading 10% above its estimated GF Value™ of 円2,320.00. GuruFocus considers OAT Agrio Co to be Fairly Valued.

Key valuation signals for TSE:4979:

  • Other Current Assets: 円1,284 Mil
  • GF Value™: 円2,320.00 vs. price of 円2,553.00 (10% above fair value)
  • GF Score™: 77/100 with 2 warning signs

No single metric tells the full story. See the TSE:4979 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


OAT Agrio Co Business Description

Address 1-3-1 Kanda Ogawa-machi, 8th Floor, NBF Ogawa-machi Building, Chiyoda-ku, Tokyo, JPN, 101-0052
OAT Agrio Co Ltd is a Japanese company engaged in the research, manufacture, and sale of agricultural chemicals and fertilizers.
77GF Score

Get the complete analysis for TSE:4979

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

円2,553.00
Price
円2,320.00
GF Value