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TMS CoTSE:4891 -1.87%31 Cash Ratio is 23.64 as of Jun. 2026, which is 13% below its 10-year median of 27.31. GuruFocus rates TSE:4891 with a GF Score™ of 31/100. The stock has 1 warning sign investors should review. Among 1,383 Biotechnology companies, TMS Co ranks better than 94.94% 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. TMS Co's Cash Ratio for the quarter that ended in Jun. 2026 was 23.64.
TMS Co has a Cash Ratio of 23.64. 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 TMS Co's Cash Ratio or its related term are showing as below:
TSE:4891'
s Cash Ratio Range Over the Past 10 Years
Min: 9.11 Med: 27.31 Max: 53.04
Current: 23.64
During the past 5 years, TMS Co's highest Cash Ratio was 53.04. The lowest was 9.11. And the median was 27.31.
TSE:4891's Cash Ratio is ranked better than 94.94% of 1383
companies
in the Biotechnology industry
Industry Median: 2.93
vs TSE:4891: 23.64
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.
TMS Co Cash Ratio Related Terms
TMS Co Cash Ratio Historical Data
* Premium members only.
The historical data trend for TMS 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.
TSE:4891 vs VRTX, REGN, MRNA: Cash Ratio Comparison
For the Biotechnology subindustry, TMS 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.
TMS Co Cash Ratio vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, TMS Co's Cash Ratio distribution charts can be found below:
* The bar in red indicates where TMS 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.
TMS Co (TSE:4891) has a Cash Ratio of 23.64 as of Jun. 2026. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on TMS Co and its competitors. This is 13% below median its historical median of 27.31. Over the past decade, TMS Co's Cash Ratio has ranged from 9.11 to 53.04. According to the industry distribution chart, TMS Co ranks #70 out of 1383 companies in the Biotechnology industry, placing it in the top 5.1%.
Is TMS Co's Cash Ratio too high?
TMS Co's current Cash Ratio of 23.64 is 13% below median its 10-year median of 27.31. Over the past 10 years, this metric has ranged from a low of 9.11 to a high of 53.04. The Biotechnology industry median Cash Ratio is 2.93. TMS Co's value of 23.64 is 706.8% above this industry median. Based on the distribution chart, TMS Co ranks #70 out of 1383 companies in the Biotechnology industry, which is in the top quartile — a strong position relative to peers. Overall, TMS Co has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does TMS Co's Cash Ratio compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, TMS Co ranks #70 out of 1383 companies for Cash Ratio. This places TMS Co in the top 5% of its industry — outperforming the majority of peers. The industry median Cash Ratio is 2.93. TMS Co's value of 23.64 is 706.8% above this benchmark. Historically, TMS Co's own Cash Ratio has ranged from 9.11 to 53.04 over the past decade. While the company's 10-year median is 27.31 vs. the industry median of 2.93, TMS 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 Biotechnology company?
The median Cash Ratio among Biotechnology companies is 2.93, based on 1,383 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. TMS Co's current Cash Ratio of 23.64 is 706.8% 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 TMS Co and its competitors. For the Biotechnology industry, the median Cash Ratio is 2.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TMS Co's current Cash Ratio is 23.64, which is 13% below median its own 10-year median of 27.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TMS Co stock overvalued right now?
TMS Co (TSE:4891) has a current Cash Ratio of 23.64. The current Cash Ratio is 23.64, which is 13% below median its 10-year median of 27.31 and 706.8% above the Biotechnology industry median of 2.93. TMS Co's overall GF Score™ is 31/100 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 TMS Co (TSE:4891), the current Cash Ratio is 23.64 as of Jun. 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.
TMS Co Ltd is focused on researching, developing, manufacturing, and selling pharmaceuticals. The company is involved in conducting research and development of SMTP compounds, which are drug candidate substances targeting soluble epoxide hydrolase (sEH), an enzyme found in the human body. It is developing sEH inhibitors for various inflammatory diseases. The company's clinical pipeline comprises three compounds: TMS-007 (being developed as a potential treatment for acute cerebral infarction), which is in the late clinical stage, TMS-010, and JX09 (for resistant and poorly controlled hypertension) and TMS-008 (to target acute inflammatory diseases such as kidney injury and cancer cachexia), which are in the early clinical stage. In addition, it has TMS-009 as a backup compound for TMS-008.
31GF Score
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