Sailor Pen Co (TSE:7992) Other Current Assets: 円38 Mil (As of Dec. 2025)

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TSE:7992 Sailor Pen Co Ltd TSE:7992
48 GF Score
Price 円102.00
GF Value 円113.49
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Sailor Pen Co Other Current Assets?

Sailor Pen Co TSE:7992 -0.97% 48 Other Current Assets is 円38 Mil as of Dec. 2025. GuruFocus rates TSE:7992 with a GF Score™ of 48/100 and a GF Value™ of 円113.49 (Modestly Undervalued). The stock has 3 warning signs investors should review.

Sailor Pen Co's other current assets for the quarter that ended in Dec. 2025 was 円38 Mil.

Sailor Pen Co's quarterly other current assets increased from Jun. 2025 (円26 Mil) to Sep. 2025 (円30 Mil) and increased from Sep. 2025 (円30 Mil) to Dec. 2025 (円38Mil).

Sailor Pen Co's annual other current assets declined from Dec. 2023 (円93 Mil) to Dec. 2024 (円52 Mil) declined from Dec. 2024 (円52 Mil) to Dec. 2025 (円38 Mil).


Sailor Pen Co Other Current Assets Related Terms


Sailor Pen Co Other Current Assets Historical Data

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The historical data trend for Sailor Pen 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.

Sailor Pen Co Other Current Assets Chart

Sailor Pen Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 109.00 241.99 92.93 51.89 37.53

Sailor Pen Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 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 29.71 26.08 30.03 37.53 31.26
TSE:7992
48GF Score
Sailor Pen Co Ltd TSE:7992
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Sailor Pen 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38 Mil mean?
Sailor Pen Co (TSE:7992) has a Other Current Assets of 円38 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 Sailor Pen Co.
Is Sailor Pen Co's Other Current Assets too high?
Sailor Pen Co's current Other Current Assets is 円38 Mil. Overall, Sailor Pen Co has a GF Score™ of 48/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sailor Pen Co's Other Current Assets compare to competitors?
Sailor Pen Co's Other Current Assets of 円38 Mil can be compared against companies in the Industrial 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 an Industrial Products company?
A good Other Current Assets depends on the Industrial 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 Sailor Pen Co. Sailor Pen Co's current Other Current Assets is 円38 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sailor Pen Co stock overvalued right now?
Based on GuruFocus' analysis, Sailor Pen Co (TSE:7992) is currently considered Modestly Undervalued. The stock's GF Value™ is 円113.49, compared to a current price of 円102.00 — trading 10.1% below its estimated fair value. The current Other Current Assets is 円38 Mil. Sailor Pen Co's overall GF Score™ is 48/100 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 Sailor Pen Co (TSE:7992), the current Other Current Assets is 円38 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.

Is Sailor Pen Co (TSE:7992) Overvalued in 2026?

Based on GuruFocus' analysis, Sailor Pen Co stock appears to be undervalued. The current stock price of 円102.00 is trading 10.1% below its estimated GF Value™ of 円113.49. GuruFocus considers Sailor Pen Co to be Modestly Undervalued.

Key valuation signals for TSE:7992:

  • Other Current Assets: 円38 Mil
  • GF Value™: 円113.49 vs. price of 円102.00 (10.1% below fair value)
  • GF Score™: 48/100 with 3 warning signs

No single metric tells the full story. See the TSE:7992 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sailor Pen Co Business Description

Address Mohri 2-10-18, Koto-ku, Tokyo, JPN, 135-8312
Sailor Pen Co Ltd is a manufacturer of fountain pens, marking pens, ball-point pens, and mechanical pencils. The company's collection of pens includes King of Pens, Professional Gear, 1911 Series, Chalana series, Maki-E series, Precious Wood, Barcarolle, and other models. Its limited-edition pens include Waterfalls and Nature, Season Under the Stars, endangered Species, Kurenai, Kai, Asa-tsuyu, Yu-nami, Uchu, and Youkou.
48GF Score

Get the complete analysis for TSE:7992

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

円102.00
Price
円113.49
GF Value