BayCurrent (TSE:6532) Other Current Assets: 円2,715 Mil (As of May. 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:6532 BayCurrent Inc TSE:6532
95 GF Score
Price 円6,522.00
GF Value 円8,581.88
Valuation Modestly Undervalued
View Full Analysis

What is BayCurrent Other Current Assets?

BayCurrent TSE:6532 +4.69% 95 Other Current Assets is 円2,715 Mil as of May. 2026. GuruFocus rates TSE:6532 with a GF Score™ of 95/100 and a GF Value™ of 円8,581.88 (Modestly Undervalued).

BayCurrent's other current assets for the quarter that ended in May. 2026 was 円2,715 Mil.

BayCurrent's quarterly other current assets declined from Nov. 2025 (円1,963 Mil) to Feb. 2026 (円1,730 Mil) but then increased from Feb. 2026 (円1,730 Mil) to May. 2026 (円2,715Mil).

BayCurrent's annual other current assets increased from Feb. 2024 (円703 Mil) to Feb. 2025 (円1,429 Mil) increased from Feb. 2025 (円1,429 Mil) to Feb. 2026 (円1,730 Mil).


BayCurrent Other Current Assets Related Terms


BayCurrent Other Current Assets Historical Data

* Premium members only.

The historical data trend for BayCurrent'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.

BayCurrent Other Current Assets Chart

BayCurrent Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 123.00 519.00 703.00 1,429.00 1,730.00

BayCurrent Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 2,009.00 1,885.00 1,963.00 1,730.00 2,715.00
TSE:6532
95GF Score
BayCurrent Inc TSE:6532
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

BayCurrent 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2,715 Mil mean?
BayCurrent (TSE:6532) has a Other Current Assets of 円2,715 Mil as of May. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on BayCurrent.
Is BayCurrent's Other Current Assets too high?
BayCurrent's current Other Current Assets is 円2,715 Mil. Overall, BayCurrent has a GF Score™ of 95/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does BayCurrent's Other Current Assets compare to VRSK and EFX?
BayCurrent's Other Current Assets of 円2,715 Mil can be compared against companies in the Business Services 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 Business Services company?
A good Other Current Assets depends on the Business Services 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 BayCurrent. BayCurrent's current Other Current Assets is 円2,715 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BayCurrent stock overvalued right now?
Based on GuruFocus' analysis, BayCurrent (TSE:6532) is currently considered Modestly Undervalued. The stock's GF Value™ is 円8,581.88, compared to a current price of 円6,522.00 — trading 24% below its estimated fair value. The current Other Current Assets is 円2,715 Mil. BayCurrent's overall GF Score™ is 95/100. 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 BayCurrent (TSE:6532), the current Other Current Assets is 円2,715 Mil as of May. 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 BayCurrent (TSE:6532) Overvalued in 2026?

Based on GuruFocus' analysis, BayCurrent stock appears to be undervalued. The current stock price of 円6,522.00 is trading 24% below its estimated GF Value™ of 円8,581.88. GuruFocus considers BayCurrent to be Modestly Undervalued.

Key valuation signals for TSE:6532:

  • Other Current Assets: 円2,715 Mil
  • GF Value™: 円8,581.88 vs. price of 円6,522.00 (24% below fair value)
  • GF Score™: 95/100

No single metric tells the full story. See the TSE:6532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


BayCurrent Business Description

Other Exchanges BYCRF:USA
Address 1-3-1 Azabudai, Azabudai Hills Mori JP Tower, Minato-ku, Tokyo, JPN, 106-0041
BayCurrent Consulting is a Japanese IT consulting firm specializing in digital transformation implementation. The company deployed 5,590 consultants at the end of fiscal 2026 to execute IT modernization, data analytics, and artificial intelligence projects for enterprise clients. Unlike traditional strategy firms, BayCurrent focuses on project execution, with consultants embedded in client organizations to deliver outcomes. The firm serves a variety of industries, with financial services and manufacturing each accounting for 20% to 25% of revenue. Its one-pool staffing model enables flexible consultant allocation across industries and helps the company maintain a high utilization rate, thereby achieving a higher profitability than peers.
95GF Score

Get the complete analysis for TSE:6532

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

円6,522.00
Price
円8,581.88
GF Value