ELMTF (Element 25) Total Current Assets: $10.12 Mil (As of Dec. 2025)

What is Element 25 Total Current Assets?

Element 25 ELMTF 22 Total Current Assets is $10.12 Mil as of Dec. 2025. GuruFocus rates ELMTF with a GF Score™ of 22/100 and a GF Value™ of $0.02 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Total current assets includes Cash, Cash Equivalents, Marketable Securities, Total Receivables, Total Inventories, and Other Current Assets. Element 25's total current assets for the quarter that ended in Dec. 2025 was $10.12 Mil.

Element 25 (OTCPK:ELMTF) Total Current Assets Explanation

In Ben Graham's calculation of liquidation value, inventory is only considered worth half of its book value, and accounts receivable is considered worth 75% of its value. Therefore the liquidation value is lower than calculated from total current assets.

Element 25's Liquidation Value for the quarter that ended in Dec. 2025 is

	Liquidation value
=	Cash, Cash Equivalents, Marketable Securities	-	Total Liabilities	+	(0.75 * Accounts Receivable)	+	(0.5 * Total Inventories)
=	5.351	-	4.938	+	0.75 * 0.202	+	0.5 * 4.57
=	2.85

* 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.

Element 25 Total Current Assets Related Terms

Element 25 Total Current Assets Historical Data

* Premium members only.

The historical data trend for Element 25's Total Current Assets can be seen below:

Element 25 Total Current Assets Chart

Element 25 Annual Data

Trend

Jun16

Jun17

Jun18

Jun19

Jun20

Jun21

Jun22

Jun23

Jun24

Jun25

Total Current Assets

Get a 7-Day Free Trial

33.93

21.72

28.62

13.53

6.42

Element 25 Semi-Annual Data
	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24	Jun25	Dec25
Total Current Assets	Get a 7-Day Free Trial															26.96	13.53	8.32	6.42	10.12

22GF Score

Element 25 Ltd ELMTF

Total Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.

View Full Analysis

Element 25 Total Current Assets Calculation

Total Current Assets are the asset that can be converted to cash or used to pay current liabilities within 12 months.

Element 25's Total Current Assets for the fiscal year that ended in Jun. 2025 is calculated as

Total Current Assets	=	Cash, Cash Equivalents, Marketable Securities	+	Total Receivables	+	Total Inventories	+	Other Current Assets
	=	1.628	+	0.202	+	4.478	+	0.115
	=	6.42

Element 25's Total Current Assets for the quarter that ended in Dec. 2025 is calculated as

Total Current Assets	=	Cash, Cash Equivalents, Marketable Securities	+	Total Receivables	+	Total Inventories	+	Other Current Assets
	=	5.351	+	0.202	+	4.57	+	-1.7763568394003E-15
	=	10.12

Total Current Assets is linked to the Current Ratio, which is the result of dividing total current assets by total current liabilities. It is frequently used as an indicator of a company's liquidity, its ability to meet short-term obligations.

Total Current Assets is also linked to Working Capital, Net working capital is calculated as Total Current Assets minus Total Current Liabilities.

Frequently Asked Questions Learn more about Total Current Assets →

What does a Total Current Assets of $10.12 Mil mean?

Element 25 (ELMTF) has a Total Current Assets of $10.12 Mil as of Dec. 2025. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for Element 25 and its competitors.

Is Element 25's Total Current Assets too high?

Element 25's current Total Current Assets is $10.12 Mil. Overall, Element 25 has a GF Score™ of 22/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.

How does Element 25's Total Current Assets compare to competitors?

Element 25's Total Current Assets of $10.12 Mil can be compared against companies in the Metals & Mining industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good Total Current Assets for a Metals & Mining company?

A good Total Current Assets depends on the Metals & Mining industry context. However, Total 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 Total Current Assets mean?

A high Total Current Assets can signal that a stock is expensive relative to its fundamentals. The total amount of assets with liquidity less than one year as recorded on a company's balance sheet. View historical data for Element 25 and its competitors. Element 25's current Total Current Assets is $10.12 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Element 25 stock overvalued right now?

Based on GuruFocus' analysis, Element 25 (ELMTF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.02, compared to a current price of $0.13 — trading 550% above its estimated fair value. The current Total Current Assets is $10.12 Mil. Element 25's overall GF Score™ is 22/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.

How is Total Current Assets calculated?

Total Current Assets is calculated from a company's financial statements. For Element 25 (ELMTF), the current Total Current Assets is $10.12 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 Element 25 (ELMTF) Overvalued in 2026?

Based on GuruFocus' analysis, Element 25 stock appears to be overvalued. The current stock price of $0.13 is trading 550% above its estimated GF Value™ of $0.02. GuruFocus considers Element 25 to be Significantly Overvalued.

Key valuation signals for ELMTF:

Total Current Assets: $10.12 Mil
GF Value™: $0.02 vs. price of $0.13 (550% above fair value)
GF Score™: 22/100 with 4 warning signs

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

Element 25 Business Description

Industry Basic Materials Metals & Mining

Comparable Companies ASX:HAS ASX:ASN ASX:BKB ASX:CRS ASX:FLG ASX:TOE ASX:BVR ASX:AGY ASX:NH3 ASX:LLM ASX:BHP ASX:RIO LSE:RIO MEX:GMEXICOB LSE:GLEN BSP:VALE3 SAU:1211 LSE:AAL HKSE:03993 ASX:FMG

Other Exchanges QFP:Germany E25:Australia

Address 355 Scarborough Beach Road, Level 1, Building B, Garden Office Park, Osborne Park, WA, AUS, 6017

Website https://www.element25.com.au

Element 25 Ltd is the operator of the Butcherbird Manganese Project. It predominantly generates revenue from the sales of manganese ore to customers. Geographically, the group has its presence in Australia.

22GF Score

Get the complete analysis for ELMTF

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

$0.13

Price

$0.02

GF Value

View ELMTF Analysis

See Total Current Assets data for all stocks →