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Eternal Hospitality Group CoTORIF 82 Cash Ratio is 0.94 as of Jan. 2026, which is 2% below its 10-year median of 0.96. GuruFocus rates TORIF with a GF Score™ of 82/100 and a GF Value™ of $26.36. Among 357 Restaurants companies, Eternal Hospitality Group Co ranks better than 70.59% on this metric.
Eternal Hospitality Group Co has a Cash Ratio of 0.94. 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 Eternal Hospitality Group Co's Cash Ratio or its related term are showing as below:
TORIF'
s Cash Ratio Range Over the Past 10 Years
Min: 0.51 Med: 0.96 Max: 1.62
Current: 0.89
During the past 13 years, Eternal Hospitality Group Co's highest Cash Ratio was 1.62. The lowest was 0.51. And the median was 0.96.
TORIF's Cash Ratio is ranked better than 70.59% of 357
companies
in the Restaurants industry
Industry Median: 0.53
vs TORIF: 0.89
Eternal Hospitality Group Co (OTCPK:TORIF) 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.
Eternal Hospitality Group Co Cash Ratio Related Terms
Eternal Hospitality Group Co Cash Ratio Historical Data
* 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 Restaurants subindustry, Eternal Hospitality Group 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.
Eternal Hospitality Group Co Cash Ratio vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Cash Ratio distribution charts can be found below:
* The bar in red indicates where Eternal Hospitality Group 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.
Eternal Hospitality Group Co (TORIF) has a Cash Ratio of 0.94 as of Jan. 2026. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on Eternal Hospitality Group Co and its competitors. This is near median its historical median of 0.96. Over the past decade, Eternal Hospitality Group Co's Cash Ratio has ranged from 0.51 to 1.62. According to the industry distribution chart, Eternal Hospitality Group Co ranks #105 out of 357 companies in the Restaurants industry, placing it in the top 29.4%.
Is Eternal Hospitality Group Co's Cash Ratio too high?
Eternal Hospitality Group Co's current Cash Ratio of 0.94 is near median its 10-year median of 0.96. Over the past 10 years, this metric has ranged from a low of 0.51 to a high of 1.62. The Restaurants industry median Cash Ratio is 0.53. Eternal Hospitality Group Co's value of 0.94 is 77.4% above this industry median. Based on the distribution chart, Eternal Hospitality Group Co ranks #105 out of 357 companies in the Restaurants industry, which is above the industry midpoint. Overall, Eternal Hospitality Group Co has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Cash Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eternal Hospitality Group Co ranks #105 out of 357 companies for Cash Ratio. This puts Eternal Hospitality Group Co in the upper half of its industry. The industry median Cash Ratio is 0.53. Eternal Hospitality Group Co's value of 0.94 is 77.4% above this benchmark. Historically, Eternal Hospitality Group Co's own Cash Ratio has ranged from 0.51 to 1.62 over the past decade. While the company's 10-year median is 0.96 vs. the industry median of 0.53, Eternal Hospitality Group 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 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. Eternal Hospitality Group Co's current Cash Ratio of 0.94 is 77.4% 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 Eternal Hospitality Group Co 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. Eternal Hospitality Group Co's current Cash Ratio is 0.94, which is near median its own 10-year median of 0.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Cash Ratio of 0.94. The stock's GF Value™ is $26.36, compared to a current price of $17.85 — trading 32.3% below its estimated fair value. The current Cash Ratio is 0.94, which is near median its 10-year median of 0.96 and 77.4% above the Restaurants industry median of 0.53. Eternal Hospitality Group Co's overall GF Score™ is 82/100. 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 Eternal Hospitality Group Co (TORIF), the current Cash Ratio is 0.94 as of Jan. 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?
Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued.
The current stock price of $17.85 is trading 32.3% below its estimated GF Value™ of $26.36.
Key valuation signals for TORIF:
Cash Ratio: 0.94 (near median its 10-year median of 0.96)
GF Value™: $26.36 vs. price of $17.85 (32.3% below fair value)
Industry Position: 77.4% above the Restaurants median (#105 of 357)
No single metric tells the full story. See the TORIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
82GF Score
Get the complete analysis for TORIF
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