EF-ON (TSE:9514) Other Current Assets: 円594 Mil (As of Dec. 2025)

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TSE:9514 EF-ON Inc TSE:9514
67 GF Score
Price 円323.00
GF Value 円499.32
Valuation Possible Value Trap
! 6 Warning Signs
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What is EF-ON Other Current Assets?

EF-ON TSE:9514 -0.31% 67 Other Current Assets is 円594 Mil as of Dec. 2025. GuruFocus rates TSE:9514 with a GF Score™ of 67/100 and a GF Value™ of 円499.32 (Possible Value Trap). The stock has 6 warning signs investors should review.

EF-ON's other current assets for the quarter that ended in Dec. 2025 was 円594 Mil.

EF-ON's quarterly other current assets increased from Mar. 2025 (円505 Mil) to Jun. 2025 (円695 Mil) but then declined from Jun. 2025 (円695 Mil) to Dec. 2025 (円594Mil).

EF-ON's annual other current assets increased from Jun. 2023 (円457 Mil) to Jun. 2024 (円570 Mil) increased from Jun. 2024 (円570 Mil) to Jun. 2025 (円695 Mil).


EF-ON Other Current Assets Related Terms


EF-ON Other Current Assets Historical Data

* Premium members only.

The historical data trend for EF-ON'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.

EF-ON Other Current Assets Chart

EF-ON Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 665.00 949.00 457.00 570.00 695.00

EF-ON Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 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 573.00 505.00 695.00 594.00 445.00
TSE:9514
67GF Score
EF-ON Inc TSE:9514
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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EF-ON 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594 Mil mean?
EF-ON (TSE:9514) has a Other Current Assets of 円594 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 EF-ON.
Is EF-ON's Other Current Assets too high?
EF-ON's current Other Current Assets is 円594 Mil. Overall, EF-ON has a GF Score™ of 67/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does EF-ON's Other Current Assets compare to competitors?
EF-ON's Other Current Assets of 円594 Mil can be compared against companies in the Utilities - Independent Power Producers 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 Utilities - Independent Power Producers company?
A good Other Current Assets depends on the Utilities - Independent Power Producers 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 EF-ON. EF-ON's current Other Current Assets is 円594 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EF-ON stock overvalued right now?
Based on GuruFocus' analysis, EF-ON (TSE:9514) is currently considered Possible Value Trap. The stock's GF Value™ is 円499.32, compared to a current price of 円323.00 — trading 35.3% below its estimated fair value. The current Other Current Assets is 円594 Mil. EF-ON's overall GF Score™ is 67/100 with 6 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 EF-ON (TSE:9514), the current Other Current Assets is 円594 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 EF-ON (TSE:9514) Overvalued in 2026?

Based on GuruFocus' analysis, EF-ON stock appears to be undervalued. The current stock price of 円323.00 is trading 35.3% below its estimated GF Value™ of 円499.32. GuruFocus considers EF-ON to be Possible Value Trap.

Key valuation signals for TSE:9514:

  • Other Current Assets: 円594 Mil
  • GF Value™: 円499.32 vs. price of 円323.00 (35.3% below fair value)
  • GF Score™: 67/100 with 6 warning signs

No single metric tells the full story. See the TSE:9514 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


EF-ON Business Description

Address 1-9-2 Marunouchi, 17tth Floor, Gran Tokyo South Tower, Chiyoda-ku, Tokyo, JPN, 100-6617
EF-ON Inc is an energy service company. It operates through two business segments. The Energy Conservation Support Services segment is involved in the investigation and diagnostication of the energy usage for corporation customers, as well as the design, construction and operation of energy conservation facilities and systems. The Biomass Power Generation segment is engaged in the development, construction and operation of new energy power plants.
67GF Score

Get the complete analysis for TSE:9514

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

円323.00
Price
円499.32
GF Value