WFG (West Fraser Timber Co.Ltd) Other Current Assets: $21 Mil (As of Mar. 2026)


WFG West Fraser Timber Co.Ltd WFG
73 GF Score
Price $67.27
GF Value $67.97
Valuation Fairly Valued
! 6 Warning Signs
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What is West Fraser Timber Co.Ltd Other Current Assets?

West Fraser Timber Co.Ltd WFG +1.16% 73 Other Current Assets is $21 Mil as of Mar. 2026. GuruFocus rates WFG with a GF Score™ of 73/100 and a GF Value™ of $67.97 (Fairly Valued). The stock has 6 warning signs investors should review.

West Fraser Timber Co.Ltd's other current assets for the quarter that ended in Mar. 2026 was $21 Mil.

West Fraser Timber Co.Ltd's quarterly other current assets declined from Sep. 2025 ($53 Mil) to Dec. 2025 ($34 Mil) and declined from Dec. 2025 ($34 Mil) to Mar. 2026 ($21Mil).

West Fraser Timber Co.Ltd's annual other current assets declined from Dec. 2023 ($222 Mil) to Dec. 2024 ($36 Mil) declined from Dec. 2024 ($36 Mil) to Dec. 2025 ($34 Mil).


West Fraser Timber Co.Ltd Other Current Assets Related Terms


West Fraser Timber Co.Ltd Other Current Assets Historical Data

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The historical data trend for West Fraser Timber Co.Ltd'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.

West Fraser Timber Co.Ltd Other Current Assets Chart

West Fraser Timber Co.Ltd Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 38.00 60.00 222.00 36.00 34.00

West Fraser Timber Co.Ltd 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 32.00 65.00 53.00 34.00 21.00
WFG
73GF Score
West Fraser Timber Co.Ltd WFG
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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West Fraser Timber Co.Ltd 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 $21 Mil mean?
West Fraser Timber Co.Ltd (WFG) has a Other Current Assets of $21 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 West Fraser Timber Co.Ltd.
Is West Fraser Timber Co.Ltd's Other Current Assets too high?
West Fraser Timber Co.Ltd's current Other Current Assets is $21 Mil. Overall, West Fraser Timber Co.Ltd has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does West Fraser Timber Co.Ltd's Other Current Assets compare to SSD and UFPI?
West Fraser Timber Co.Ltd's Other Current Assets of $21 Mil can be compared against companies in the Forest Products 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 Forest Products company?
A good Other Current Assets depends on the Forest Products 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 West Fraser Timber Co.Ltd. West Fraser Timber Co.Ltd's current Other Current Assets is $21 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West Fraser Timber Co.Ltd stock overvalued right now?
Based on GuruFocus' analysis, West Fraser Timber Co.Ltd (WFG) is currently considered Fairly Valued. The stock's GF Value™ is $67.97, compared to a current price of $67.27 — trading 1% below its estimated fair value. The current Other Current Assets is $21 Mil. West Fraser Timber Co.Ltd's overall GF Score™ is 73/100 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 West Fraser Timber Co.Ltd (WFG), the current Other Current Assets is $21 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 West Fraser Timber Co.Ltd (WFG) Overvalued in 2026?

Based on GuruFocus' analysis, West Fraser Timber Co.Ltd stock appears to be undervalued. The current stock price of $67.27 is trading 1% below its estimated GF Value™ of $67.97. GuruFocus considers West Fraser Timber Co.Ltd to be Fairly Valued.

Key valuation signals for WFG:

  • Other Current Assets: $21 Mil
  • GF Value™: $67.97 vs. price of $67.27 (1% below fair value)
  • GF Score™: 73/100 with 6 warning signs

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


West Fraser Timber Co.Ltd Business Description

Other Exchanges WFC:GermanyWFG:Canada
Address 885 West Georgia Street, Suite 1500, Vancouver, BC, CAN, V6C 3E8
West Fraser Timber is a softwood lumber company that also produces wood panels and pulp products. The company produces its wood products globally, with lumber mills in British Columbia, Alberta, Europe, and the Southeastern United States. Following its acquisition of Norbord in 2021, West Fraser is one of the largest oriented strand board producers in the world.
73GF Score

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

$67.27
Price
$67.97
GF Value