Arcs Co (TSE:9948) Other Current Assets: 円3,829 Mil (As of May. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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:9948 Arcs Co Ltd TSE:9948
82 GF Score
Price 円3,495.00
GF Value 円3,174.28
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Arcs Co Other Current Assets?

Arcs Co TSE:9948 +1.16% 82 Other Current Assets is 円3,829 Mil as of May. 2026. GuruFocus rates TSE:9948 with a GF Score™ of 82/100 and a GF Value™ of 円3,174.28 (Fairly Valued). The stock has 1 warning sign investors should review.

Arcs Co's other current assets for the quarter that ended in May. 2026 was 円3,829 Mil.

Arcs Co's quarterly other current assets increased from Nov. 2025 (円9,452 Mil) to Feb. 2026 (円9,555 Mil) but then declined from Feb. 2026 (円9,555 Mil) to May. 2026 (円3,829Mil).

Arcs Co's annual other current assets increased from Feb. 2024 (円9,282 Mil) to Feb. 2025 (円9,330 Mil) increased from Feb. 2025 (円9,330 Mil) to Feb. 2026 (円9,555 Mil).


Arcs Co Other Current Assets Related Terms


Arcs Co Other Current Assets Historical Data

* Premium members only.

The historical data trend for Arcs 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.

Arcs Co Other Current Assets Chart

Arcs Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9,055.00 9,652.00 9,282.00 9,330.00 9,555.00

Arcs Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 7,072.00 7,472.00 9,452.00 9,555.00 3,829.00
TSE:9948
82GF Score
Arcs Co Ltd TSE:9948
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Arcs 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3,829 Mil mean?
Arcs Co (TSE:9948) has a Other Current Assets of 円3,829 Mil as of May. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Arcs Co.
Is Arcs Co's Other Current Assets too high?
Arcs Co's current Other Current Assets is 円3,829 Mil. Overall, Arcs Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Arcs Co's Other Current Assets compare to DDS?
Arcs Co's Other Current Assets of 円3,829 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Other Current Assets depends on the Retail - Cyclical 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 Arcs Co. Arcs Co's current Other Current Assets is 円3,829 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arcs Co stock overvalued right now?
Based on GuruFocus' analysis, Arcs Co (TSE:9948) is currently considered Fairly Valued. The stock's GF Value™ is 円3,174.28, compared to a current price of 円3,495.00 — trading 10.1% above its estimated fair value. The current Other Current Assets is 円3,829 Mil. Arcs Co's overall GF Score™ is 82/100 with 1 warning sign 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 Arcs Co (TSE:9948), the current Other Current Assets is 円3,829 Mil as of May. 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 Arcs Co (TSE:9948) Overvalued in 2026?

Based on GuruFocus' analysis, Arcs Co stock appears to be overvalued. The current stock price of 円3,495.00 is trading 10.1% above its estimated GF Value™ of 円3,174.28. GuruFocus considers Arcs Co to be Fairly Valued.

Key valuation signals for TSE:9948:

  • Other Current Assets: 円3,829 Mil
  • GF Value™: 円3,174.28 vs. price of 円3,495.00 (10.1% above fair value)
  • GF Score™: 82/100 with 1 warning sign

No single metric tells the full story. See the TSE:9948 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Arcs Co Business Description

Address 11-2-32, Minami 13-jo Nishi, Chuo-ku, Sapporo, JPN, 064-8610
Arcs Co Ltd is a Japan-based company principally engaged in the supermarket business. The company also operates other businesses through subsidiaries, including tourism, building maintenance, real estate leasing, property and casualty insurance, life insurance agency, wholesale, food manufacturing, industrial and general waste collection, and construction businesses. The group operates in a single segment related to retail.
82GF Score

Get the complete analysis for TSE:9948

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

円3,495.00
Price
円3,174.28
GF Value