OZU (TSE:7487) Other Current Assets: 円1,852 Mil (As of Feb. 2026)

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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:7487 OZU Corp TSE:7487
60 GF Score
Price 円1,794.00
GF Value 円1,767.36
Valuation Fairly Valued
! 3 Warning Signs
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What is OZU Other Current Assets?

OZU TSE:7487 +0.06% 60 Other Current Assets is 円1,852 Mil as of Feb. 2026. GuruFocus rates TSE:7487 with a GF Score™ of 60/100 and a GF Value™ of 円1,767.36 (Fairly Valued). The stock has 3 warning signs investors should review.

OZU's other current assets for the quarter that ended in Feb. 2026 was 円1,852 Mil.

OZU's quarterly other current assets increased from Aug. 2025 (円1,817 Mil) to Nov. 2025 (円1,876 Mil) but then declined from Nov. 2025 (円1,876 Mil) to Feb. 2026 (円1,852Mil).

OZU's annual other current assets increased from May. 2024 (円1,754 Mil) to May. 2025 (円1,867 Mil) declined from May. 2025 (円1,867 Mil) to May. 2026 (円1,482 Mil).


OZU Other Current Assets Related Terms


OZU Other Current Assets Historical Data

* Premium members only.

The historical data trend for OZU'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.

OZU Other Current Assets Chart

OZU Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,397.54 1,555.93 1,754.24 1,866.90 1,481.50

OZU Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 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 1,866.90 1,816.99 1,876.16 1,852.00 1,481.50
TSE:7487
60GF Score
OZU Corp TSE:7487
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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OZU 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1,852 Mil mean?
OZU (TSE:7487) has a Other Current Assets of 円1,852 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 OZU.
Is OZU's Other Current Assets too high?
OZU's current Other Current Assets is 円1,852 Mil. Overall, OZU has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does OZU's Other Current Assets compare to competitors?
OZU's Other Current Assets of 円1,852 Mil can be compared against companies in the Forest Products 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 Forest Products company?
A good Other Current Assets depends on the Forest Products 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 OZU. OZU's current Other Current Assets is 円1,852 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OZU stock overvalued right now?
Based on GuruFocus' analysis, OZU (TSE:7487) is currently considered Fairly Valued. The stock's GF Value™ is 円1,767.36, compared to a current price of 円1,794.00 — trading 1.5% above its estimated fair value. The current Other Current Assets is 円1,852 Mil. OZU's overall GF Score™ is 60/100 with 3 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 OZU (TSE:7487), the current Other Current Assets is 円1,852 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 OZU (TSE:7487) Overvalued in 2026?

Based on GuruFocus' analysis, OZU stock appears to be overvalued. The current stock price of 円1,794.00 is trading 1.5% above its estimated GF Value™ of 円1,767.36. GuruFocus considers OZU to be Fairly Valued.

Key valuation signals for TSE:7487:

  • Other Current Assets: 円1,852 Mil
  • GF Value™: 円1,767.36 vs. price of 円1,794.00 (1.5% above fair value)
  • GF Score™: 60/100 with 3 warning signs

No single metric tells the full story. See the TSE:7487 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


OZU Business Description

Address 3-6-2 Nihombashi Honcho, Chuo-ku, Tokyo, JPN, 103-8435
OZU Corp is engaged in processing, importing, exporting, and selling nonwoven fabrics and paper products, manufacturing wet products, importing and exporting, and sales of peracetic acid preparations.
60GF Score

Get the complete analysis for TSE:7487

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

円1,794.00
Price
円1,767.36
GF Value