TWAPF (TOWA Pharmaceutical Co) Other Current Assets: $223 Mil (As of Mar. 2026)


TWAPF TOWA Pharmaceutical Co Ltd TWAPF
87 GF Score
Price $26.00
GF Value $14.43
! 7 Warning Signs
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What is TOWA Pharmaceutical Co Other Current Assets?

TOWA Pharmaceutical Co TWAPF 87 Other Current Assets is $223 Mil as of Mar. 2026. GuruFocus rates TWAPF with a GF Score™ of 87/100 and a GF Value™ of $14.43. The stock has 7 warning signs investors should review.

TOWA Pharmaceutical Co's other current assets for the quarter that ended in Mar. 2026 was $223 Mil.

TOWA Pharmaceutical Co's quarterly other current assets increased from Sep. 2025 ($209 Mil) to Dec. 2025 ($215 Mil) and increased from Dec. 2025 ($215 Mil) to Mar. 2026 ($223Mil).

TOWA Pharmaceutical Co's annual other current assets increased from Mar. 2024 ($161 Mil) to Mar. 2025 ($215 Mil) increased from Mar. 2025 ($215 Mil) to Mar. 2026 ($223 Mil).


TOWA Pharmaceutical Co Other Current Assets Related Terms


TOWA Pharmaceutical Co Other Current Assets Historical Data

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The historical data trend for TOWA Pharmaceutical 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.

TOWA Pharmaceutical Co Other Current Assets Chart

TOWA Pharmaceutical Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 155.49 142.23 160.73 215.35 222.64

TOWA Pharmaceutical Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 215.35 195.22 209.44 214.92 222.64
TWAPF
87GF Score
TOWA Pharmaceutical Co Ltd TWAPF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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TOWA Pharmaceutical 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 $223 Mil mean?
TOWA Pharmaceutical Co (TWAPF) has a Other Current Assets of $223 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 TOWA Pharmaceutical Co.
Is TOWA Pharmaceutical Co's Other Current Assets too high?
TOWA Pharmaceutical Co's current Other Current Assets is $223 Mil. Overall, TOWA Pharmaceutical Co has a GF Score™ of 87/100, reflecting its overall financial health beyond just this single metric.
How does TOWA Pharmaceutical Co's Other Current Assets compare to ZTS and UTHR?
TOWA Pharmaceutical Co's Other Current Assets of $223 Mil can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Other Current Assets depends on the Drug Manufacturers 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 TOWA Pharmaceutical Co. TOWA Pharmaceutical Co's current Other Current Assets is $223 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOWA Pharmaceutical Co stock overvalued right now?
TOWA Pharmaceutical Co (TWAPF) has a current Other Current Assets of $223 Mil. The stock's GF Value™ is $14.43, compared to a current price of $26.00 — trading 80.2% above its estimated fair value. The current Other Current Assets is $223 Mil. TOWA Pharmaceutical Co's overall GF Score™ is 87/100 with 7 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 TOWA Pharmaceutical Co (TWAPF), the current Other Current Assets is $223 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 TOWA Pharmaceutical Co (TWAPF) Overvalued in 2026?

Based on GuruFocus' analysis, TOWA Pharmaceutical Co stock appears to be overvalued. The current stock price of $26.00 is trading 80.2% above its estimated GF Value™ of $14.43.

Key valuation signals for TWAPF:

  • Other Current Assets: $223 Mil
  • GF Value™: $14.43 vs. price of $26.00 (80.2% above fair value)
  • GF Score™: 87/100 with 7 warning signs

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


TOWA Pharmaceutical Co Business Description

Other Exchanges 4553:Japan6QC:Germany
Address 2-11, Shinbashi-cho, Kadoma, Osaka, JPN, 571-8580
TOWA Pharmaceutical Co Ltd is a Japan based pharmaceutical company engaged in research and development, production, and marketing of generic drugs. It also provides drug consulting services for patients and their families and relatives. It organizes academic seminars for medical professionals and posts articles in journals. It participates in training for pharmacists. The company has three main plants in operation namely Osaka plant, Okayama plant, and Yamagata plant. Towa has offers more than 500 drugs to meet the diverse therapeutic requirements including lifestyle related diseases such as hypertension and diabetes, digestive system diseases, nervous system diseases and allergic diseases, vitamins and antibiotics.
87GF Score

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

$26.00
Price
$14.43
GF Value