PLAB (Photronics) Other Current Assets: $49.5 Mil (As of Apr. 2026)


PLAB Photronics Inc PLAB
92 GF Score
Price $31.71
GF Value $25.61
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Photronics Other Current Assets?

Photronics PLAB +0.49% 92 Other Current Assets is $49.5 Mil as of Apr. 2026. GuruFocus rates PLAB with a GF Score™ of 92/100 and a GF Value™ of $25.61 (Modestly Overvalued). The stock has 2 warning signs investors should review.

Photronics's other current assets for the quarter that ended in Apr. 2026 was $49.5 Mil.

Photronics's quarterly other current assets increased from Oct. 2025 ($17.5 Mil) to Jan. 2026 ($47.2 Mil) and increased from Jan. 2026 ($47.2 Mil) to Apr. 2026 ($49.5Mil).

Photronics's annual other current assets declined from Oct. 2023 ($15.1 Mil) to Oct. 2024 ($13.8 Mil) increased from Oct. 2024 ($13.8 Mil) to Oct. 2025 ($17.5 Mil).


Photronics Other Current Assets Related Terms


Photronics Other Current Assets Historical Data

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The historical data trend for Photronics'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.

Photronics Other Current Assets Chart

Photronics Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.18 18.79 15.06 13.82 17.53

Photronics Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 40.22 42.07 17.53 47.24 49.48
PLAB
92GF Score
Photronics Inc PLAB
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Photronics 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 $49.5 Mil mean?
Photronics (PLAB) has a Other Current Assets of $49.5 Mil as of Apr. 2026. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Photronics.
Is Photronics' Other Current Assets too high?
Photronics' current Other Current Assets is $49.5 Mil. Overall, Photronics has a GF Score™ of 92/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Photronics' Other Current Assets compare to COHU and ICHR?
Photronics' Other Current Assets of $49.5 Mil can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Other Current Assets depends on the Semiconductors 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 Photronics. Photronics's current Other Current Assets is $49.5 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Photronics stock overvalued right now?
Based on GuruFocus' analysis, Photronics (PLAB) is currently considered Modestly Overvalued. The stock's GF Value™ is $25.61, compared to a current price of $31.71 — trading 23.8% above its estimated fair value. The current Other Current Assets is $49.5 Mil. Photronics' overall GF Score™ is 92/100 with 2 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 Photronics (PLAB), the current Other Current Assets is $49.5 Mil as of Apr. 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 Photronics (PLAB) Overvalued in 2026?

Based on GuruFocus' analysis, Photronics stock appears to be overvalued. The current stock price of $31.71 is trading 23.8% above its estimated GF Value™ of $25.61. GuruFocus considers Photronics to be Modestly Overvalued.

Key valuation signals for PLAB:

  • Other Current Assets: $49.5 Mil
  • GF Value™: $25.61 vs. price of $31.71 (23.8% above fair value)
  • GF Score™: 92/100 with 2 warning signs

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


Photronics Business Description

Other Exchanges PQ2:Germany
Address 15 Secor Road, Brookfield, CT, USA, 06804
Photronics Inc is a U.S.-based company principally engaged in the manufacturing of photomasks, which are high-precision photographic quartz or glass plates containing microscopic images of electronic circuits. Photomasks are a key element in the manufacture of integrated circuits (ICs) and flat-panel displays (FPDs) and are used as masters to transfer circuit patterns onto semiconductor wafers and FPD substrates during fabrication, as well as to a lesser extent, other types of electrical and optical components. The Company has manufacturing facilities in Taiwan, China, South Korea, the United States, and Europe, and generates revenue globally, with Taiwan contributing the majority of total revenue.
92GF Score

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

$31.71
Price
$25.61
GF Value