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.
Shimamura CoSHAOF -4.51%65 Cash Ratio is 2.96 as of May. 2026, which is 22% below its 10-year median of 3.81. GuruFocus rates SHAOF with a GF Score™ of 65/100 and a GF Value™ of $58.09. Among 1,113 Retail - Cyclical companies, Shimamura Co ranks better than 94.88% on this metric.
Shimamura Co has a Cash Ratio of 2.96. It generally indicates that the company is able to cover all short-term debt and still have cash remaining.
The historical rank and industry rank for Shimamura Co's Cash Ratio or its related term are showing as below:
SHAOF'
s Cash Ratio Range Over the Past 10 Years
Min: 1.66 Med: 3.81 Max: 5.34
Current: 2.96
During the past 13 years, Shimamura Co's highest Cash Ratio was 5.34. The lowest was 1.66. And the median was 3.81.
SHAOF's Cash Ratio is ranked better than 94.88% of 1113
companies
in the Retail - Cyclical industry
Industry Median: 0.35
vs SHAOF: 2.96
Shimamura Co (OTCPK:SHAOF) 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.
Shimamura Co Cash Ratio Related Terms
Shimamura Co Cash Ratio Historical Data
* Premium members only.
The historical data trend for Shimamura Co'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 Apparel Retail subindustry, Shimamura Co'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.
Shimamura Co Cash Ratio vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Shimamura Co's Cash Ratio distribution charts can be found below:
* The bar in red indicates where Shimamura Co'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.
Shimamura Co (SHAOF) has a Cash Ratio of 2.96 as of May. 2026. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on Shimamura Co and its competitors. This is 22% below median its historical median of 3.81. Over the past decade, Shimamura Co's Cash Ratio has ranged from 1.66 to 5.34. According to the industry distribution chart, Shimamura Co ranks #57 out of 1113 companies in the Retail - Cyclical industry, placing it in the top 5.1%.
Is Shimamura Co's Cash Ratio too high?
Shimamura Co's current Cash Ratio of 2.96 is 22% below median its 10-year median of 3.81. Over the past 10 years, this metric has ranged from a low of 1.66 to a high of 5.34. The Retail - Cyclical industry median Cash Ratio is 0.35. Shimamura Co's value of 2.96 is 745.7% above this industry median. Based on the distribution chart, Shimamura Co ranks #57 out of 1113 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Shimamura Co has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Shimamura Co's Cash Ratio compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Shimamura Co ranks #57 out of 1113 companies for Cash Ratio. This places Shimamura Co in the top 5% of its industry — outperforming the majority of peers. The industry median Cash Ratio is 0.35. Shimamura Co's value of 2.96 is 745.7% above this benchmark. Historically, Shimamura Co's own Cash Ratio has ranged from 1.66 to 5.34 over the past decade. While the company's 10-year median is 3.81 vs. the industry median of 0.35, Shimamura Co 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 Retail - Cyclical company?
The median Cash Ratio among Retail - Cyclical companies is 0.35, based on 1,113 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. Shimamura Co's current Cash Ratio of 2.96 is 745.7% 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 Shimamura Co and its competitors. For the Retail - Cyclical industry, the median Cash Ratio is 0.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shimamura Co's current Cash Ratio is 2.96, which is 22% below median its own 10-year median of 3.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shimamura Co stock overvalued right now?
Shimamura Co (SHAOF) has a current Cash Ratio of 2.96. The stock's GF Value™ is $58.09, compared to a current price of $21.49 — trading 63% below its estimated fair value. The current Cash Ratio is 2.96, which is 22% below median its 10-year median of 3.81 and 745.7% above the Retail - Cyclical industry median of 0.35. Shimamura Co's overall GF Score™ is 65/100. 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 Shimamura Co (SHAOF), the current Cash Ratio is 2.96 as of May. 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 Shimamura Co (SHAOF) Overvalued in 2026?
Based on GuruFocus' analysis, Shimamura Co stock appears to be undervalued.
The current stock price of $21.49 is trading 63% below its estimated GF Value™ of $58.09.
Key valuation signals for SHAOF:
Cash Ratio: 2.96 (22% below median its 10-year median of 3.81)
GF Value™: $58.09 vs. price of $21.49 (63% below fair value)
Industry Position: 745.7% above the Retail - Cyclical median (#57 of 1113)
No single metric tells the full story. See the SHAOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shimamura Co Ltd is a Japanese apparel retailer. It is engaged in the retail sale of apparel and daily goods. The company operates both domestically and internationally, offering clothing and related products through its network of stores. It conducts business under two reportable segments: Japan and Overseas, with each segment managing sales and operations in its respective regions.
65GF Score
Get the complete analysis for SHAOF
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
SHAOF has been successfully added to your 
