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.
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.
H2O RetailingHTOCF 69 Cash Ratio is 0.29 as of Mar. 2026, which is 6% below its 10-year median of 0.31. GuruFocus rates HTOCF with a GF Score™ of 69/100 and a GF Value™ of $7.44. The stock has 5 warning signs investors should review. Among 304 Retail - Defensive companies, H2O Retailing ranks better than 50.66% on this metric.
H2O Retailing has a Cash Ratio of 0.29. It indicates that there are more current liabilities than Cash, Cash Equivalents, Marketable Securities, and the company does not have sufficient cash on hand to pay off its short-term debt.
The historical rank and industry rank for H2O Retailing's Cash Ratio or its related term are showing as below:
HTOCF'
s Cash Ratio Range Over the Past 10 Years
Min: 0.16 Med: 0.31 Max: 0.44
Current: 0.29
During the past 13 years, H2O Retailing's highest Cash Ratio was 0.44. The lowest was 0.16. And the median was 0.31.
HTOCF's Cash Ratio is ranked better than 50.66% of 304
companies
in the Retail - Defensive industry
Industry Median: 0.29
vs HTOCF: 0.29
H2O Retailing (OTCPK:HTOCF) Cash Ratio Explanation
The cash ratio is more conservative than other liquidity ratios, such as Quick Ratio and Current Ratio, because it only considers a company's most liquid resources. The numerator of cash ratio only considers Cash, Cash Equivalents and marketable securities. Other current assets, such as accounts receivable and inventories, are not included. The rationale is that these assets may require time to be transformed into cash, and the amount of money received is also uncertain.
The cash ratio shows a company’s ability to pay all current liabilities immediately without selling or liquidating other assets. Generally speaking, a higher cash ratio suggests the company has a stronger ability to cover its short-term debt. However, a high cash ratio could also indicate inefficient management: the company is inefficient in making full utilization of cash to invest protential profitable project. It may also suggest that the company is not confident about future profitability.
In general, the higher the cash ratio, the better the company's liquidity position.
H2O Retailing Cash Ratio Related Terms
H2O Retailing Cash Ratio Historical Data
* Premium members only.
The historical data trend for H2O Retailing's Cash Ratio 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.
For the Grocery Stores subindustry, H2O Retailing's Cash Ratio, along with its competitors' market caps and Cash Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
H2O Retailing Cash Ratio vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, H2O Retailing's Cash Ratio distribution charts can be found below:
* The bar in red indicates where H2O Retailing's Cash Ratio falls into.
* 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.
H2O Retailing (HTOCF) has a Cash Ratio of 0.29 as of Mar. 2026. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on H2O Retailing and its competitors. This is near median its historical median of 0.31. Over the past decade, H2O Retailing's Cash Ratio has ranged from 0.16 to 0.44. According to the industry distribution chart, H2O Retailing ranks #150 out of 304 companies in the Retail - Defensive industry, placing it in the top 49.3%.
Is H2O Retailing's Cash Ratio too high?
H2O Retailing's current Cash Ratio of 0.29 is near median its 10-year median of 0.31. Over the past 10 years, this metric has ranged from a low of 0.16 to a high of 0.44. The Retail - Defensive industry median Cash Ratio is 0.29. H2O Retailing's value of 0.29 is 0% at this industry median. Based on the distribution chart, H2O Retailing ranks #150 out of 304 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, H2O Retailing has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does H2O Retailing's Cash Ratio compare to KR?
According to the Retail - Defensive industry distribution chart, H2O Retailing ranks #150 out of 304 companies for Cash Ratio. This puts H2O Retailing in the upper half of its industry. The industry median Cash Ratio is 0.29. H2O Retailing's value of 0.29 is 0% at this benchmark. Historically, H2O Retailing's own Cash Ratio has ranged from 0.16 to 0.44 over the past decade. While the company's 10-year median is 0.31 vs. the industry median of 0.29, H2O Retailing has consistently been at the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Ratio for a Retail - Defensive company?
The median Cash Ratio among Retail - Defensive companies is 0.29, based on 304 companies in the industry. Companies in the top quartile (top 25%) have a Cash Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cash Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. H2O Retailing's current Cash Ratio of 0.29 is 0% at the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Ratio mean?
A high Cash Ratio can signal that a stock is expensive relative to its fundamentals. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on H2O Retailing and its competitors. For the Retail - Defensive industry, the median Cash Ratio is 0.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. H2O Retailing's current Cash Ratio is 0.29, which is near median its own 10-year median of 0.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is H2O Retailing stock overvalued right now?
H2O Retailing (HTOCF) has a current Cash Ratio of 0.29. The stock's GF Value™ is $7.44, compared to a current price of $10.00 — trading 34.4% above its estimated fair value. The current Cash Ratio is 0.29, which is near median its 10-year median of 0.31 and 0% at the Retail - Defensive industry median of 0.29. H2O Retailing's overall GF Score™ is 69/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Ratio calculated?
Cash Ratio is calculated from a company's financial statements. For H2O Retailing (HTOCF), the current Cash Ratio is 0.29 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 H2O Retailing (HTOCF) Overvalued in 2026?
Based on GuruFocus' analysis, H2O Retailing stock appears to be overvalued.
The current stock price of $10.00 is trading 34.4% above its estimated GF Value™ of $7.44.
Key valuation signals for HTOCF:
Cash Ratio: 0.29 (near median its 10-year median of 0.31)
GF Value™: $7.44 vs. price of $10.00 (34.4% above fair value)
Industry Position: 0% at the Retail - Defensive median (#150 of 304)
No single metric tells the full story. See the HTOCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
H2O Retailing Corp is a Japan-based retailer that provides a broad range of merchandise to meet consumers' needs, from daily needs to special products. The company's core business is the department store business, which includes both the Hankyu and Hanshin department store chains. Superstore business is the company's another major business arm, including the Izumiya and Hankyu Oasis store chains. H2O Retailing also runs a specialty store business, engaged in providing cosmetics, ladies' footwear, and other products and services. In addition to retail businesses, the company operates other businesses as well, such as hotels and restaurants.
69GF Score
Get the complete analysis for HTOCF
Cash Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HTOCF has been successfully added to your 
