Btm (TSE:5247) Other Current Assets: 円22 Mil (As of Mar. 2026)

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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:5247 Btm Inc TSE:5247
72 GF Score
Price 円551.00
GF Value 円1,277.36
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Btm Other Current Assets?

Btm TSE:5247 +2.42% 72 Other Current Assets is 円22 Mil as of Mar. 2026. GuruFocus rates TSE:5247 with a GF Score™ of 72/100 and a GF Value™ of 円1,277.36 (Significantly Undervalued). The stock has 2 warning signs investors should review.

Btm's other current assets for the quarter that ended in Mar. 2026 was 円22 Mil.

Btm's quarterly other current assets declined from Mar. 2025 (円19 Mil) to Sep. 2025 (円16 Mil) but then increased from Sep. 2025 (円16 Mil) to Mar. 2026 (円22Mil).

Btm's annual other current assets declined from Mar. 2024 (円44 Mil) to Mar. 2025 (円19 Mil) increased from Mar. 2025 (円19 Mil) to Mar. 2026 (円22 Mil).


Btm Other Current Assets Related Terms


Btm Other Current Assets Historical Data

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The historical data trend for Btm'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.

Btm Other Current Assets Chart

Btm Annual Data
Trend Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Current Assets
Get a 7-Day Free Trial 0.70 31.68 43.56 18.86 22.38

Btm Semi-Annual Data
Mar21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Other Current Assets Get a 7-Day Free Trial Premium Member Only Premium Member Only 43.56 11.82 18.86 16.26 22.38
TSE:5247
72GF Score
Btm Inc TSE:5247
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Btm 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22 Mil mean?
Btm (TSE:5247) has a Other Current Assets of 円22 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 Btm.
Is Btm's Other Current Assets too high?
Btm's current Other Current Assets is 円22 Mil. Overall, Btm has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Btm's Other Current Assets compare to IBM and ACN?
Btm's Other Current Assets of 円22 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 Btm. Btm's current Other Current Assets is 円22 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Btm stock overvalued right now?
Based on GuruFocus' analysis, Btm (TSE:5247) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,277.36, compared to a current price of 円551.00 — trading 56.9% below its estimated fair value. The current Other Current Assets is 円22 Mil. Btm's overall GF Score™ is 72/100 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 Btm (TSE:5247), the current Other Current Assets is 円22 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 Btm (TSE:5247) Overvalued in 2026?

Based on GuruFocus' analysis, Btm stock appears to be undervalued. The current stock price of 円551.00 is trading 56.9% below its estimated GF Value™ of 円1,277.36. GuruFocus considers Btm to be Significantly Undervalued.

Key valuation signals for TSE:5247:

  • Other Current Assets: 円22 Mil
  • GF Value™: 円1,277.36 vs. price of 円551.00 (56.9% below fair value)
  • GF Score™: 72/100 with 2 warning signs

No single metric tells the full story. See the TSE:5247 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Btm Business Description

Address 9-1, Shinsencho, 2nd Floor, Daiwa Shibuya Shinsen Building, Shibuya-ku, Tokyo, JPN, 150?0045
Btm Inc is engaged in the digital transformation (DX) solution service business provided by engineers nationwide. The group focuses on providing Digital Transformation Solution Services and IT Engineering Services. The majority of its revenue is generated from the IT Engineering Services business, which provides services related to software and system development in various areas of IT, including development and infrastructure projects.
72GF Score

Get the complete analysis for TSE:5247

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

円551.00
Price
円1,277.36
GF Value