AB&Company Co (TSE:9251) Other Current Assets: 円503 Mil (As of Apr. 2026)

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TSE:9251 AB&Company Co Ltd TSE:9251
71 GF Score
Price 円1,500.00
GF Value 円1,280.08
Valuation Modestly Overvalued
! 9 Warning Signs
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What is AB&Company Co Other Current Assets?

AB&Company Co TSE:9251 +2.32% 71 Other Current Assets is 円503 Mil as of Apr. 2026. GuruFocus rates TSE:9251 with a GF Score™ of 71/100 and a GF Value™ of 円1,280.08 (Modestly Overvalued). The stock has 9 warning signs investors should review.

AB&Company Co's other current assets for the quarter that ended in Apr. 2026 was 円503 Mil.

AB&Company Co's quarterly other current assets declined from Apr. 2025 (円557 Mil) to Oct. 2025 (円483 Mil) but then increased from Oct. 2025 (円483 Mil) to Apr. 2026 (円503Mil).

AB&Company Co's annual other current assets declined from Oct. 2023 (円797 Mil) to Oct. 2024 (円522 Mil) declined from Oct. 2024 (円522 Mil) to Oct. 2025 (円483 Mil).


AB&Company Co Other Current Assets Related Terms


AB&Company Co Other Current Assets Historical Data

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The historical data trend for AB&Company 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.

AB&Company Co Other Current Assets Chart

AB&Company Co Annual Data
Trend Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Other Current Assets
Get a 7-Day Free Trial 307.00 410.00 797.00 522.00 483.00

AB&Company Co Semi-Annual Data
Oct18 Oct19 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 452.00 522.00 557.00 483.00 503.00
TSE:9251
71GF Score
AB&Company Co Ltd TSE:9251
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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AB&Company 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503 Mil mean?
AB&Company Co (TSE:9251) has a Other Current Assets of 円503 Mil as of Apr. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on AB&Company Co.
Is AB&Company Co's Other Current Assets too high?
AB&Company Co's current Other Current Assets is 円503 Mil. Overall, AB&Company Co has a GF Score™ of 71/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AB&Company Co's Other Current Assets compare to ROL and SCI?
AB&Company Co's Other Current Assets of 円503 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 AB&Company Co. AB&Company Co's current Other Current Assets is 円503 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AB&Company Co stock overvalued right now?
Based on GuruFocus' analysis, AB&Company Co (TSE:9251) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,280.08, compared to a current price of 円1,500.00 — trading 17.2% above its estimated fair value. The current Other Current Assets is 円503 Mil. AB&Company Co's overall GF Score™ is 71/100 with 9 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 AB&Company Co (TSE:9251), the current Other Current Assets is 円503 Mil as of Apr. 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 AB&Company Co (TSE:9251) Overvalued in 2026?

Based on GuruFocus' analysis, AB&Company Co stock appears to be overvalued. The current stock price of 円1,500.00 is trading 17.2% above its estimated GF Value™ of 円1,280.08. GuruFocus considers AB&Company Co to be Modestly Overvalued.

Key valuation signals for TSE:9251:

  • Other Current Assets: 円503 Mil
  • GF Value™: 円1,280.08 vs. price of 円1,500.00 (17.2% above fair value)
  • GF Score™: 71/100 with 9 warning signs

No single metric tells the full story. See the TSE:9251 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AB&Company Co Business Description

Address 2-16-6 Shinjuku, 7th Floor, Square Building, Shinjuku-ku, Shinjuku East, Tokyo, JPN, 160-0022
AB&Company Co Ltd operates a chain of beauty salons in Japan through brands like Agu., Agu. Spa & Beauty, BLEACHi, benji, First, EleRe, and others. Along with its subsidiaries, the company operates in the following reportable segments: directly managed beauty salons management business, interior design business, and the franchise business. The majority of its revenue is generated from the directly managed beauty salon operation business, which provides beauty services. The franchise business supports the operation of franchise stores, and the interior design business mainly designs, plans, and constructs stores, mainly beauty salons.
71GF Score

Get the complete analysis for TSE:9251

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

円1,500.00
Price
円1,280.08
GF Value