Two stone & Sons (TSE:7352) Other Current Assets: 円252 Mil (As of Feb. 2026)

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TSE:7352 Two stone & Sons Inc TSE:7352
75 GF Score
Price 円344.00
GF Value 円1,439.29
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Two stone & Sons Other Current Assets?

Two stone & Sons TSE:7352 -7.77% 75 Other Current Assets is 円252 Mil as of Feb. 2026. GuruFocus rates TSE:7352 with a GF Score™ of 75/100 and a GF Value™ of 円1,439.29 (Significantly Undervalued). The stock has 4 warning signs investors should review.

Two stone & Sons's other current assets for the quarter that ended in Feb. 2026 was 円252 Mil.

Two stone & Sons's quarterly other current assets increased from Feb. 2025 (円168 Mil) to Aug. 2025 (円245 Mil) and increased from Aug. 2025 (円245 Mil) to Feb. 2026 (円252Mil).

Two stone & Sons's annual other current assets increased from Aug. 2023 (円86 Mil) to Aug. 2024 (円158 Mil) increased from Aug. 2024 (円158 Mil) to Aug. 2025 (円245 Mil).


Two stone & Sons Other Current Assets Related Terms


Two stone & Sons Other Current Assets Historical Data

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The historical data trend for Two stone & Sons'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.

Two stone & Sons Other Current Assets Chart

Two stone & Sons Annual Data
Trend Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Other Current Assets
Get a 7-Day Free Trial 33.06 59.00 86.49 158.23 244.94

Two stone & Sons Semi-Annual Data
Aug18 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 116.78 158.23 168.39 244.94 252.44
TSE:7352
75GF Score
Two stone & Sons Inc TSE:7352
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Two stone & Sons 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252 Mil mean?
Two stone & Sons (TSE:7352) has a Other Current Assets of 円252 Mil as of Feb. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Two stone & Sons.
Is Two stone & Sons' Other Current Assets too high?
Two stone & Sons' current Other Current Assets is 円252 Mil. Overall, Two stone & Sons has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Two stone & Sons' Other Current Assets compare to CTAS and CPRT?
Two stone & Sons' Other Current Assets of 円252 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 Two stone & Sons. Two stone & Sons's current Other Current Assets is 円252 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Two stone & Sons stock overvalued right now?
Based on GuruFocus' analysis, Two stone & Sons (TSE:7352) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,439.29, compared to a current price of 円344.00 — trading 76.1% below its estimated fair value. The current Other Current Assets is 円252 Mil. Two stone & Sons' overall GF Score™ is 75/100 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 Two stone & Sons (TSE:7352), the current Other Current Assets is 円252 Mil as of Feb. 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 Two stone & Sons (TSE:7352) Overvalued in 2026?

Based on GuruFocus' analysis, Two stone & Sons stock appears to be undervalued. The current stock price of 円344.00 is trading 76.1% below its estimated GF Value™ of 円1,439.29. GuruFocus considers Two stone & Sons to be Significantly Undervalued.

Key valuation signals for TSE:7352:

  • Other Current Assets: 円252 Mil
  • GF Value™: 円1,439.29 vs. price of 円344.00 (76.1% below fair value)
  • GF Score™: 75/100 with 4 warning signs

No single metric tells the full story. See the TSE:7352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Two stone & Sons Business Description

Address 2-22-3 Shibuya, Shibuya East Exit Building 6F, Shibuya-ku, Tokyo, JPN, 150-0002
Two stone & Sons Inc is an engineering company providing engineering resources to companies, media businesses, and programming school businesses. The company develops services such as in-house media management and client solutions such as contract development.
75GF Score

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

円344.00
Price
円1,439.29
GF Value