Kokyo (TSE:5887) Other Current Assets: 円128 Mil (As of Dec. 2025)

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:5887 Kokyo Inc TSE:5887
23 GF Score
Price 円1,700.00
! 4 Warning Signs
View Full Analysis

What is Kokyo Other Current Assets?

Kokyo TSE:5887 23 Other Current Assets is 円128 Mil as of Dec. 2025. GuruFocus rates TSE:5887 with a GF Score™ of 23/100. The stock has 4 warning signs investors should review.

Kokyo's other current assets for the quarter that ended in Dec. 2025 was 円128 Mil.

Kokyo's quarterly other current assets declined from Dec. 2024 (円101 Mil) to Jun. 2025 (円56 Mil) but then increased from Jun. 2025 (円56 Mil) to Dec. 2025 (円128Mil).

Kokyo's annual other current assets increased from Dec. 2023 (円44 Mil) to Dec. 2024 (円101 Mil) increased from Dec. 2024 (円101 Mil) to Dec. 2025 (円128 Mil).


Kokyo Other Current Assets Related Terms


Kokyo Other Current Assets Historical Data

* Premium members only.

The historical data trend for Kokyo'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.

Kokyo Other Current Assets Chart

Kokyo Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
53.83 41.78 44.29 100.53 127.51

Kokyo Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Other Current Assets Get a 7-Day Free Trial 44.29 45.56 100.53 55.53 127.51
TSE:5887
23GF Score
Kokyo Inc TSE:5887
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kokyo 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128 Mil mean?
Kokyo (TSE:5887) has a Other Current Assets of 円128 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 Kokyo.
Is Kokyo's Other Current Assets too high?
Kokyo's current Other Current Assets is 円128 Mil. Overall, Kokyo has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Kokyo's Other Current Assets compare to ?
Kokyo's Other Current Assets of 円128 Mil can be compared against companies in the Hardware 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 Hardware company?
A good Other Current Assets depends on the Hardware 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 Kokyo. Kokyo's current Other Current Assets is 円128 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kokyo stock overvalued right now?
Kokyo (TSE:5887) has a current Other Current Assets of 円128 Mil. The current Other Current Assets is 円128 Mil. Kokyo's overall GF Score™ is 23/100 with 4 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 Kokyo (TSE:5887), the current Other Current Assets is 円128 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.

Kokyo Business Description

Comparable Companies
Address 131, Takeda Nishidan Kawaramachi, Fushimi Ward, Kyoto Prefecture, Kyoto, JPN, 612-8429
Kokyo Inc is specializes in the laser industry, providing a platform that connects companies, engineers, and researchers involved in light and lasers. The company is a single segment engaged in the sale of laser-related products and related businesses.
23GF Score

Get the complete analysis for TSE:5887

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

円1,700.00
Price