ESALF (Eisai Co) Current Ratio: 2.24 (As of Mar. 2026) — Near Median


ESALF Eisai Co Ltd ESALF
74 GF Score
Price $25.00
GF Value $36.60
Valuation Significantly Undervalued
! 7 Warning Signs
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What is Eisai Co Current Ratio?

Eisai Co ESALF 74 Current Ratio is 2.24 as of Mar. 2026, which is 8% above its 10-year median of 2.08. GuruFocus rates ESALF with a GF Score™ of 74/100 and a GF Value™ of $36.60 (Significantly Undervalued). The stock has 7 warning signs investors should review. Among 998 Drug Manufacturers companies, Eisai Co ranks better than 55.91% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Eisai Co's current ratio for the quarter that ended in Mar. 2026 was 2.24.

Eisai Co has a current ratio of 2.24. It generally indicates good short-term financial strength.

The historical rank and industry rank for Eisai Co's Current Ratio or its related term are showing as below:

ESALF' s Current Ratio Range Over the Past 10 Years
Min: 1.9   Med: 2.08   Max: 2.37
Current: 2.24

During the past 13 years, Eisai Co's highest Current Ratio was 2.37. The lowest was 1.90. And the median was 2.08.

ESALF's Current Ratio is ranked better than
55.91% of 998 companies
in the Drug Manufacturers industry
Industry Median: 2 vs ESALF: 2.24

Eisai Co  (OTCPK:ESALF) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


Eisai Co Current Ratio Related Terms


Eisai Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Eisai Co's Current 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.

Eisai Co Current Ratio Chart

Eisai Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.04 2.08 2.37 1.95 2.24

Eisai Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current 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 1.95 1.85 2.09 2.17 2.24

ESALF vs ZTS: Current Ratio Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Eisai Co's Current Ratio, along with its competitors' market caps and Current 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.


Eisai Co Current Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Eisai Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Eisai Co's Current Ratio falls into.


ESALF
74GF Score
Eisai Co Ltd ESALF
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Eisai Co Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

Eisai Co's Current Ratio for the fiscal year that ended in Mar. 2026 is calculated as

Current Ratio (A: Mar. 2026 )=Total Current Assets (A: Mar. 2026 )/Total Current Liabilities (A: Mar. 2026 )
=4799.748/2144.241
=2.24

Eisai Co's Current Ratio for the quarter that ended in Mar. 2026 is calculated as

Current Ratio (Q: Mar. 2026 )=Total Current Assets (Q: Mar. 2026 )/Total Current Liabilities (Q: Mar. 2026 )
=4799.748/2144.241
=2.24

* 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 Current Ratio →
What does a Current Ratio of 2.24 mean?
Eisai Co (ESALF) has a Current Ratio of 2.24 as of Mar. 2026. This is near median its historical median of 2.08. Over the past decade, Eisai Co's Current Ratio has ranged from 1.90 to 2.37. According to the industry distribution chart, Eisai Co ranks #440 out of 998 companies in the Drug Manufacturers industry, placing it in the top 44.1%.
Is Eisai Co's Current Ratio too high?
Eisai Co's current Current Ratio of 2.24 is near median its 10-year median of 2.08. Over the past 10 years, this metric has ranged from a low of 1.90 to a high of 2.37. The Drug Manufacturers industry median Current Ratio is 2.00. Eisai Co's value of 2.24 is 12% above this industry median. Based on the distribution chart, Eisai Co ranks #440 out of 998 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Eisai Co has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eisai Co's Current Ratio compare to ZTS?
According to the Drug Manufacturers industry distribution chart, Eisai Co ranks #440 out of 998 companies for Current Ratio. This puts Eisai Co in the upper half of its industry. The industry median Current Ratio is 2.00. Eisai Co's value of 2.24 is 12% above this benchmark. Historically, Eisai Co's own Current Ratio has ranged from 1.90 to 2.37 over the past decade. While the company's 10-year median is 2.08 vs. the industry median of 2.00, Eisai 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 Current Ratio for a Drug Manufacturers company?
The median Current Ratio among Drug Manufacturers companies is 2.00, based on 998 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Eisai Co's current Current Ratio of 2.24 is 12% 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 Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Drug Manufacturers industry, the median Current Ratio is 2.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eisai Co's current Current Ratio is 2.24, which is near median its own 10-year median of 2.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eisai Co stock overvalued right now?
Based on GuruFocus' analysis, Eisai Co (ESALF) is currently considered Significantly Undervalued. The stock's GF Value™ is $36.60, compared to a current price of $25.00 — trading 31.7% below its estimated fair value. The current Current Ratio is 2.24, which is near median its 10-year median of 2.08 and 12% above the Drug Manufacturers industry median of 2.00. Eisai Co's overall GF Score™ is 74/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Eisai Co (ESALF), the current Current Ratio is 2.24 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 Eisai Co (ESALF) Overvalued in 2026?

Based on GuruFocus' analysis, Eisai Co stock appears to be undervalued. The current stock price of $25.00 is trading 31.7% below its estimated GF Value™ of $36.60. GuruFocus considers Eisai Co to be Significantly Undervalued.

Key valuation signals for ESALF:

  • Current Ratio: 2.24 (near median its 10-year median of 2.08)
  • GF Value™: $36.60 vs. price of $25.00 (31.7% below fair value)
  • GF Score™: 74/100 with 7 warning signs
  • Industry Position: 12% above the Drug Manufacturers median (#440 of 998)

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


Eisai Co Business Description

Address 4-6-10 Koishikawa, Bunkyo-ku, Tokyo, JPN, 112-8088
Eisai Co Ltd is a specialty and generic drug manufacturing company. The company's business consists of research and development, manufacturing, sales, import, and export of pharmaceuticals. The pharmaceutical business is categorized by region, including East Asia & Global South; Europe, Middle East, Africa, Russia, Oceania (EMEA); Americas; China; and Japan. The company also reports a consumer healthcare business for Japan. The vast majority of the company's revenue is derived from its American pharmaceutical business, followed by its Japanese pharmaceuticals segment. The company utilizes licensing strategies in order to expand its research, development, manufacturing, and marketing capabilities.
74GF Score

Get the complete analysis for ESALF

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

$25.00
Price
$36.60
GF Value