User Local (TSE:3984) Other Current Liabilities: 円621 Mil (As of Dec. 2025)

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:3984 User Local Inc TSE:3984
97 GF Score
Price 円1,791.00
GF Value 円2,130.11
Valuation Modestly Undervalued
! 1 Warning Sign
View Full Analysis

What is User Local Other Current Liabilities?

User Local TSE:3984 -0.78% 97 Other Current Liabilities is 円621 Mil as of Dec. 2025. GuruFocus rates TSE:3984 with a GF Score™ of 97/100 and a GF Value™ of 円2,130.11 (Modestly Undervalued). The stock has 1 warning sign investors should review.

User Local's other current liabilities for the quarter that ended in Dec. 2025 was 円621 Mil.

User Local's quarterly other current liabilities increased from Jun. 2025 (円658 Mil) to Sep. 2025 (円666 Mil) but then declined from Sep. 2025 (円666 Mil) to Dec. 2025 (円621 Mil).

User Local's annual other current liabilities increased from Jun. 2023 (円447 Mil) to Jun. 2024 (円484 Mil) and increased from Jun. 2024 (円484 Mil) to Jun. 2025 (円658 Mil).

User Local Other Current Liabilities Related Terms

User Local Other Current Liabilities Historical Data

* Premium members only.

The historical data trend for User Local's Other Current Liabilities 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.

User Local Other Current Liabilities Chart

User Local Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Other Current Liabilities
Get a 7-Day Free Trial Premium Member Only Premium Member Only 264.63 330.69 447.00 483.88 657.72

User Local Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Other Current Liabilities 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 481.61 657.72 666.37 621.14 642.53
TSE:3984
97GF Score
User Local Inc TSE:3984
Other Current Liabilities is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

User Local Other Current Liabilities Calculation

The liability a company needs to pay in the next 12 months, but not assigned to Accounts Payable or Debt. For instance, Wal-Mart (WMT) has accrued wages, salaries, valuation, bonuses, insurance liabilities, accrued tax etc. These are all included in other current liabilities.

What does a Other Current Liabilities of 円621 Mil mean?
User Local (TSE:3984) has a Other Current Liabilities of 円621 Mil as of Dec. 2025. Other current liabilities as record on a company's balance sheet not categorized as standard liabilities. View historical data on User Local.
Is User Local's Other Current Liabilities too high?
User Local's current Other Current Liabilities is 円621 Mil. Overall, User Local has a GF Score™ of 97/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does User Local's Other Current Liabilities compare to IBM and ACN?
User Local's Other Current Liabilities of 円621 Mil can be compared against companies in the Software 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 Liabilities for a Software company?
A good Other Current Liabilities depends on the Software industry context. However, Other Current Liabilities 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 Liabilities mean?
A high Other Current Liabilities can signal that a stock is expensive relative to its fundamentals. Other current liabilities as record on a company's balance sheet not categorized as standard liabilities. View historical data on User Local. User Local's current Other Current Liabilities is 円621 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is User Local stock overvalued right now?
Based on GuruFocus' analysis, User Local (TSE:3984) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,130.11, compared to a current price of 円1,791.00 — trading 15.9% below its estimated fair value. The current Other Current Liabilities is 円621 Mil. User Local's overall GF Score™ is 97/100 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 Liabilities calculated?
Other Current Liabilities is calculated from a company's financial statements. For User Local (TSE:3984), the current Other Current Liabilities is 円621 Mil as of Dec. 2025. 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 User Local (TSE:3984) Overvalued in 2026?

Based on GuruFocus' analysis, User Local stock appears to be undervalued. The current stock price of 円1,791.00 is trading 15.9% below its estimated GF Value™ of 円2,130.11. GuruFocus considers User Local to be Modestly Undervalued.

Key valuation signals for TSE:3984:

  • Other Current Liabilities: 円621 Mil
  • GF Value™: 円2,130.11 vs. price of 円1,791.00 (15.9% below fair value)
  • GF Score™: 97/100 with 1 warning sign

No single metric tells the full story. See the TSE:3984 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

User Local Business Description

Address 5-20-6 Shiba, Minato-ku, Tokyo, JPN, 108-0014
User Local Inc is engaged in the research and development of big data analysis system, web marketing support tool, offering media analysis tool, and managing artificial intelligence chat bot.
97GF Score

Get the complete analysis for TSE:3984

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

円1,791.00
Price
円2,130.11
GF Value