SGLOF (Food & Life) Cash Ratio: 0.74 (As of Mar. 2026) — 48% Above Median


SGLOF Food & Life Companies Ltd SGLOF
81 GF Score
Price $33.09
GF Value $17.13
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Food & Life Cash Ratio?

Food & Life SGLOF 81 Cash Ratio is 0.74 as of Mar. 2026, which is 48% above its 10-year median of 0.50. GuruFocus rates SGLOF with a GF Score™ of 81/100 and a GF Value™ of $17.13 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 357 Restaurants companies, Food & Life ranks better than 61.9% on this metric.

The Cash Ratio measures a company’s ability to meet its short-term obligations with cash and near-cash resources. It is calculated as a company's Cash, Cash Equivalents, Marketable Securities divides by its Total Current Liabilities. Food & Life's Cash Ratio for the quarter that ended in Mar. 2026 was 0.74.

Food & Life has a Cash Ratio of 0.74. 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 Food & Life's Cash Ratio or its related term are showing as below:

SGLOF' s Cash Ratio Range Over the Past 10 Years
Min: 0.16   Med: 0.5   Max: 1.04
Current: 0.74

During the past 12 years, Food & Life's highest Cash Ratio was 1.04. The lowest was 0.16. And the median was 0.50.

SGLOF's Cash Ratio is ranked better than
61.9% of 357 companies
in the Restaurants industry
Industry Median: 0.53 vs SGLOF: 0.74

Food & Life  (OTCPK:SGLOF) 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.


Food & Life Cash Ratio Related Terms


Food & Life Cash Ratio Historical Data

* Premium members only.

The historical data trend for Food & Life'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.

Food & Life Cash Ratio Chart

Food & Life Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Cash Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.50 0.95 0.65 0.64 0.70

Food & Life Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cash Ratio 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 0.64 0.67 0.70 0.65 0.74

SGLOF vs MCD, SBUX, YUM: Cash Ratio Comparison

For the Restaurants subindustry, Food & Life'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.


Food & Life Cash Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Food & Life's Cash Ratio distribution charts can be found below:

* The bar in red indicates where Food & Life's Cash Ratio falls into.


SGLOF
81GF Score
Food & Life Companies Ltd SGLOF
Cash Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Food & Life Cash Ratio Calculation

The Cash Ratio measures a company's ability to meet its short-term obligations with its cash and near-cash resources.

Food & Life's Cash Ratio for the fiscal year that ended in Sep. 2025 is calculated as:

Cash Ratio (A: Sep. 2025 )=Cash, Cash Equivalents, Marketable Securities/Total Current Liabilities
=402.481/573.89
=0.70

Food & Life's Cash Ratio for the quarter that ended in Mar. 2026 is calculated as:

Cash Ratio (Q: Mar. 2026 )=Cash, Cash Equivalents, Marketable Securities/Total Current Liabilities
=433.998/588.142
=0.74

* 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.

Frequently Asked Questions Learn more about Cash Ratio →
What does a Cash Ratio of 0.74 mean?
Food & Life (SGLOF) has a Cash Ratio of 0.74 as of Mar. 2026. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on Food & Life and its competitors. This is 48% above median its historical median of 0.50. Over the past decade, Food & Life's Cash Ratio has ranged from 0.16 to 1.04. According to the industry distribution chart, Food & Life ranks #136 out of 357 companies in the Restaurants industry, placing it in the top 38.1%.
Is Food & Life's Cash Ratio too high?
Food & Life's current Cash Ratio of 0.74 is 48% above median its 10-year median of 0.50. Over the past 10 years, this metric has ranged from a low of 0.16 to a high of 1.04. The Restaurants industry median Cash Ratio is 0.53. Food & Life's value of 0.74 is 39.6% above this industry median. Based on the distribution chart, Food & Life ranks #136 out of 357 companies in the Restaurants industry, which is above the industry midpoint. Overall, Food & Life has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Food & Life's Cash Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Food & Life ranks #136 out of 357 companies for Cash Ratio. This puts Food & Life in the upper half of its industry. The industry median Cash Ratio is 0.53. Food & Life's value of 0.74 is 39.6% above this benchmark. Historically, Food & Life's own Cash Ratio has ranged from 0.16 to 1.04 over the past decade. While the company's 10-year median is 0.50 vs. the industry median of 0.53, Food & Life has consistently been above 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 Restaurants company?
The median Cash Ratio among Restaurants companies is 0.53, based on 357 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. Food & Life's current Cash Ratio of 0.74 is 39.6% above 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 Food & Life and its competitors. For the Restaurants industry, the median Cash Ratio is 0.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Food & Life's current Cash Ratio is 0.74, which is 48% above median its own 10-year median of 0.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Food & Life stock overvalued right now?
Based on GuruFocus' analysis, Food & Life (SGLOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $17.13, compared to a current price of $33.09 — trading 93.2% above its estimated fair value. The current Cash Ratio is 0.74, which is 48% above median its 10-year median of 0.50 and 39.6% above the Restaurants industry median of 0.53. Food & Life's overall GF Score™ is 81/100 with 1 warning sign 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 Food & Life (SGLOF), the current Cash Ratio is 0.74 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 Food & Life (SGLOF) Overvalued in 2026?

Based on GuruFocus' analysis, Food & Life stock appears to be overvalued. The current stock price of $33.09 is trading 93.2% above its estimated GF Value™ of $17.13. GuruFocus considers Food & Life to be Significantly Overvalued.

Key valuation signals for SGLOF:

  • Cash Ratio: 0.74 (48% above median its 10-year median of 0.50)
  • GF Value™: $17.13 vs. price of $33.09 (93.2% above fair value)
  • GF Score™: 81/100 with 1 warning sign
  • Industry Position: 39.6% above the Restaurants median (#136 of 357)

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


Food & Life Business Description

Other Exchanges 3563:Japan2G0:Germany
Address 1-22-2 Esaka-cho, Osaka Prefecture, Suita, JPN, 564-0063
Food & Life Companies Ltd owns and operates a revolving sushi-style restaurant chain. The company operates under the Sushiro brand. It has operations in Japan, Korea, Taiwan, Hong Kong, Singapore, and Thailand.
81GF Score

Get the complete analysis for SGLOF

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

$33.09
Price
$17.13
GF Value