USSJF (USS Co) Other Current Assets: $12.0 Mil (As of Mar. 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.

USSJF USS Co Ltd USSJF
94 GF Score
Price $8.17
GF Value $6.90
! 4 Warning Signs
View Full Analysis

What is USS Co Other Current Assets?

USS Co USSJF 94 Other Current Assets is $12.0 Mil as of Mar. 2026. GuruFocus rates USSJF with a GF Score™ of 94/100 and a GF Value™ of $6.90. The stock has 4 warning signs investors should review.

USS Co's other current assets for the quarter that ended in Mar. 2026 was $12.0 Mil.

USS Co's quarterly other current assets declined from Sep. 2025 ($13.9 Mil) to Dec. 2025 ($12.3 Mil) and declined from Dec. 2025 ($12.3 Mil) to Mar. 2026 ($12.0Mil).

USS Co's annual other current assets increased from Mar. 2024 ($9.6 Mil) to Mar. 2025 ($11.6 Mil) increased from Mar. 2025 ($11.6 Mil) to Mar. 2026 ($12.0 Mil).


USS Co Other Current Assets Related Terms


USS Co Other Current Assets Historical Data

* Premium members only.

The historical data trend for USS 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.

USS Co Other Current Assets Chart

USS 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 27.74 16.65 9.64 11.65 11.96

USS 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 11.65 18.45 13.89 12.26 11.96
USSJF
94GF Score
USS Co Ltd USSJF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

USS 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 $12.0 Mil mean?
USS Co (USSJF) has a Other Current Assets of $12.0 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 USS Co.
Is USS Co's Other Current Assets too high?
USS Co's current Other Current Assets is $12.0 Mil. Overall, USS Co has a GF Score™ of 94/100, reflecting its overall financial health beyond just this single metric.
How does USS Co's Other Current Assets compare to CVNA and PAG?
USS Co's Other Current Assets of $12.0 Mil can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Other Current Assets depends on the Vehicles & Parts 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 USS Co. USS Co's current Other Current Assets is $12.0 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is USS Co stock overvalued right now?
USS Co (USSJF) has a current Other Current Assets of $12.0 Mil. The stock's GF Value™ is $6.90, compared to a current price of $8.17 — trading 18.4% above its estimated fair value. The current Other Current Assets is $12.0 Mil. USS Co's overall GF Score™ is 94/100 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 USS Co (USSJF), the current Other Current Assets is $12.0 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 USS Co (USSJF) Overvalued in 2026?

Based on GuruFocus' analysis, USS Co stock appears to be overvalued. The current stock price of $8.17 is trading 18.4% above its estimated GF Value™ of $6.90.

Key valuation signals for USSJF:

  • Other Current Assets: $12.0 Mil
  • GF Value™: $6.90 vs. price of $8.17 (18.4% above fair value)
  • GF Score™: 94/100 with 4 warning signs

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


USS Co Business Description

Other Exchanges USSJY:USA4732:Japan
Address 507-20 Shinhocho, Aichi Prefecture, Tokai, JPN, 476-0005
USS Co Ltd operates auto auctions and provides various services related to automobile auctions, purchases, and sales of used cars, as well as recycling operations. The company has three reportable segments: Auto Auctions, Used Automobile Purchase and Sales, and Recycling. The Auto Auctions segment handles auctions for used cars and motorcycles, provides information and transportation services, and offers financial services to auction members. The Used Automobile Purchase and Sales segment engages in the purchase and sale of used and damaged cars, while the Recycling segment focuses on recycling end-of-life vehicles and scrap metals and managing facility disposal projects. It generates the majority of its revenue from the Auto auction segment.
94GF Score

Get the complete analysis for USSJF

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

$8.17
Price
$6.90
GF Value