Art Vivant Co (TSE:7523) Other Current Assets: 円728 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:7523 Art Vivant Co Ltd TSE:7523
88 GF Score
Price 円1,898.00
GF Value 円1,521.21
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Art Vivant Co Other Current Assets?

Art Vivant Co TSE:7523 88 Other Current Assets is 円728 Mil as of Mar. 2026. GuruFocus rates TSE:7523 with a GF Score™ of 88/100 and a GF Value™ of 円1,521.21 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Art Vivant Co's other current assets for the quarter that ended in Mar. 2026 was 円728 Mil.

Art Vivant Co's quarterly other current assets increased from Mar. 2025 (円619 Mil) to Sep. 2025 (円630 Mil) and increased from Sep. 2025 (円630 Mil) to Mar. 2026 (円728Mil).

Art Vivant Co's annual other current assets declined from Mar. 2024 (円1,069 Mil) to Mar. 2025 (円619 Mil) increased from Mar. 2025 (円619 Mil) to Mar. 2026 (円728 Mil).


Art Vivant Co Other Current Assets Related Terms


Art Vivant Co Other Current Assets Historical Data

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The historical data trend for Art Vivant Co'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.

Art Vivant Co Other Current Assets Chart

Art Vivant Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 809.81 1,211.35 1,069.05 618.62 727.74

Art Vivant Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 1,069.05 945.20 618.62 629.63 727.74
TSE:7523
88GF Score
Art Vivant Co Ltd TSE:7523
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Art Vivant Co 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728 Mil mean?
Art Vivant Co (TSE:7523) has a Other Current Assets of 円728 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 Art Vivant Co.
Is Art Vivant Co's Other Current Assets too high?
Art Vivant Co's current Other Current Assets is 円728 Mil. Overall, Art Vivant Co has a GF Score™ of 88/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Art Vivant Co's Other Current Assets compare to ROL and SCI?
Art Vivant Co's Other Current Assets of 円728 Mil can be compared against companies in the Personal 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 Personal Services company?
A good Other Current Assets depends on the Personal 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 Art Vivant Co. Art Vivant Co's current Other Current Assets is 円728 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Art Vivant Co stock overvalued right now?
Based on GuruFocus' analysis, Art Vivant Co (TSE:7523) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,521.21, compared to a current price of 円1,898.00 — trading 24.8% above its estimated fair value. The current Other Current Assets is 円728 Mil. Art Vivant Co's overall GF Score™ is 88/100 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 Art Vivant Co (TSE:7523), the current Other Current Assets is 円728 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 Art Vivant Co (TSE:7523) Overvalued in 2026?

Based on GuruFocus' analysis, Art Vivant Co stock appears to be overvalued. The current stock price of 円1,898.00 is trading 24.8% above its estimated GF Value™ of 円1,521.21. GuruFocus considers Art Vivant Co to be Modestly Overvalued.

Key valuation signals for TSE:7523:

  • Other Current Assets: 円728 Mil
  • GF Value™: 円1,521.21 vs. price of 円1,898.00 (24.8% above fair value)
  • GF Score™: 88/100 with 2 warning signs

No single metric tells the full story. See the TSE:7523 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Art Vivant Co Business Description

Address 4-13-14, Higashi-Shinagawa, 13th Floor, Glass Cube, Tokyo, JPN, 140-0002
Art Vivant Co Ltd is a Japan-based company engaged in operating art galleries. It is involved in selling mainly contemporary art printings and selection of popular artists at stores and exhibitions. The company offered products include paintings such as prints, oil paintings, watercolor, arts and crafts, and sculptures, among other products.
88GF Score

Get the complete analysis for TSE:7523

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

円1,898.00
Price
円1,521.21
GF Value