Horai Co (TSE:9679) Other Current Assets: 円160 Mil (As of Mar. 2026)

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TSE:9679 Horai Co Ltd TSE:9679
73 GF Score
Price 円2,329.00
GF Value 円1,972.01
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Horai Co Other Current Assets?

Horai Co TSE:9679 -1.73% 73 Other Current Assets is 円160 Mil as of Mar. 2026. GuruFocus rates TSE:9679 with a GF Score™ of 73/100 and a GF Value™ of 円1,972.01 (Modestly Overvalued). The stock has 4 warning signs investors should review.

Horai Co's other current assets for the quarter that ended in Mar. 2026 was 円160 Mil.

Horai Co's quarterly other current assets declined from Sep. 2025 (円186 Mil) to Dec. 2025 (円173 Mil) and declined from Dec. 2025 (円173 Mil) to Mar. 2026 (円160Mil).

Horai Co's annual other current assets increased from Sep. 2023 (円100 Mil) to Sep. 2024 (円170 Mil) increased from Sep. 2024 (円170 Mil) to Sep. 2025 (円186 Mil).


Horai Co Other Current Assets Related Terms


Horai Co Other Current Assets Historical Data

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The historical data trend for Horai 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.

Horai Co Other Current Assets Chart

Horai Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 84.16 110.95 100.27 170.34 186.03

Horai Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 173.22 186.03 173.05 160.23 138.80
TSE:9679
73GF Score
Horai Co Ltd TSE:9679
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Horai 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160 Mil mean?
Horai Co (TSE:9679) has a Other Current Assets of 円160 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 Horai Co.
Is Horai Co's Other Current Assets too high?
Horai Co's current Other Current Assets is 円160 Mil. Overall, Horai Co has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Horai Co's Other Current Assets compare to BRK.A and AIG?
Horai Co's Other Current Assets of 円160 Mil can be compared against companies in the Insurance 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 Insurance company?
A good Other Current Assets depends on the Insurance 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 Horai Co. Horai Co's current Other Current Assets is 円160 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Horai Co stock overvalued right now?
Based on GuruFocus' analysis, Horai Co (TSE:9679) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,972.01, compared to a current price of 円2,329.00 — trading 18.1% above its estimated fair value. The current Other Current Assets is 円160 Mil. Horai Co's overall GF Score™ is 73/100 with 4 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 Horai Co (TSE:9679), the current Other Current Assets is 円160 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 Horai Co (TSE:9679) Overvalued in 2026?

Based on GuruFocus' analysis, Horai Co stock appears to be overvalued. The current stock price of 円2,329.00 is trading 18.1% above its estimated GF Value™ of 円1,972.01. GuruFocus considers Horai Co to be Modestly Overvalued.

Key valuation signals for TSE:9679:

  • Other Current Assets: 円160 Mil
  • GF Value™: 円1,972.01 vs. price of 円2,329.00 (18.1% above fair value)
  • GF Score™: 73/100 with 4 warning signs

No single metric tells the full story. See the TSE:9679 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Horai Co Business Description

Address 1-8-12, Nihonbashi-Horidome-cho, Chuo-ku, Tokyo, JPN, 103-0012
Horai Co Ltd is engaged in the insurance agency business, rental property operation and management, real estate buying and selling and brokerage, feed production, dairy cow breeding, production and sales of milk and dairy products, operation of restaurants and tourist facilities, and operation of golf courses. The company is mainly engaged in Insurance business.
73GF Score

Get the complete analysis for TSE:9679

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

円2,329.00
Price
円1,972.01
GF Value