Idemitsu Kosan CoIDKOF 67 Current Ratio is 1.26 as of Mar. 2026, which is 15% above its 10-year median of 1.10. GuruFocus rates IDKOF with a GF Score™ of 67/100 and a GF Value™ of $6.72 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 1,011 Oil & Gas companies, Idemitsu Kosan Co ranks worse than 53.61% 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. Idemitsu Kosan Co's current ratio for the quarter that ended in Mar. 2026 was 1.26.
Idemitsu Kosan Co has a current ratio of 1.26. It generally indicates good short-term financial strength.
The historical rank and industry rank for Idemitsu Kosan Co's Current Ratio or its related term are showing as below:
IDKOF'
s Current Ratio Range Over the Past 10 Years
Min: 0.84 Med: 1.1 Max: 1.33
Current: 1.26
During the past 13 years, Idemitsu Kosan Co's highest Current Ratio was 1.33. The lowest was 0.84. And the median was 1.10.
IDKOF's Current Ratio is ranked worse than 53.61% of 1011
companies
in the Oil & Gas industry
Industry Median: 1.35
vs IDKOF: 1.26
Idemitsu Kosan Co (OTCPK:IDKOF) 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.
Idemitsu Kosan Co Current Ratio Related Terms
Idemitsu Kosan Co Current Ratio Historical Data
* Premium members only.
The historical data trend for Idemitsu Kosan 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.
For the Oil & Gas Refining & Marketing subindustry, Idemitsu Kosan 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.
Idemitsu Kosan Co Current Ratio vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Idemitsu Kosan Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Idemitsu Kosan Co's Current 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.
Idemitsu Kosan Co (IDKOF) has a Current Ratio of 1.26 as of Mar. 2026. This is 15% above median its historical median of 1.10. Over the past decade, Idemitsu Kosan Co's Current Ratio has ranged from 0.84 to 1.33. According to the industry distribution chart, Idemitsu Kosan Co ranks #542 out of 1011 companies in the Oil & Gas industry, placing it in the top 53.6%.
Is Idemitsu Kosan Co's Current Ratio too high?
Idemitsu Kosan Co's current Current Ratio of 1.26 is 15% above median its 10-year median of 1.10. Over the past 10 years, this metric has ranged from a low of 0.84 to a high of 1.33. The Oil & Gas industry median Current Ratio is 1.35. Idemitsu Kosan Co's value of 1.26 is 6.7% below this industry median. Based on the distribution chart, Idemitsu Kosan Co ranks #542 out of 1011 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Idemitsu Kosan Co has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Idemitsu Kosan Co's Current Ratio compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Idemitsu Kosan Co ranks #542 out of 1011 companies for Current Ratio. This places Idemitsu Kosan Co in the lower half of its industry. The industry median Current Ratio is 1.35. Idemitsu Kosan Co's value of 1.26 is 6.7% below this benchmark. Historically, Idemitsu Kosan Co's own Current Ratio has ranged from 0.84 to 1.33 over the past decade. While the company's 10-year median is 1.10 vs. the industry median of 1.35, Idemitsu Kosan Co has consistently been below 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 an Oil & Gas company?
The median Current Ratio among Oil & Gas companies is 1.35, based on 1,011 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. Idemitsu Kosan Co's current Current Ratio of 1.26 is 6.7% below 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 Oil & Gas industry, the median Current Ratio is 1.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Idemitsu Kosan Co's current Current Ratio is 1.26, which is 15% above median its own 10-year median of 1.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Idemitsu Kosan Co stock overvalued right now?
Based on GuruFocus' analysis, Idemitsu Kosan Co (IDKOF) is currently considered Modestly Overvalued. The stock's GF Value™ is $6.72, compared to a current price of $8.01 — trading 19.2% above its estimated fair value. The current Current Ratio is 1.26, which is 15% above median its 10-year median of 1.10 and 6.7% below the Oil & Gas industry median of 1.35. Idemitsu Kosan Co's overall GF Score™ is 67/100 with 4 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 Idemitsu Kosan Co (IDKOF), the current Current Ratio is 1.26 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 Idemitsu Kosan Co (IDKOF) Overvalued in 2026?
Based on GuruFocus' analysis, Idemitsu Kosan Co stock appears to be overvalued.
The current stock price of $8.01 is trading 19.2% above its estimated GF Value™ of $6.72.
GuruFocus considers Idemitsu Kosan Co to be Modestly Overvalued.
Key valuation signals for IDKOF:
Current Ratio: 1.26 (15% above median its 10-year median of 1.10)
GF Value™: $6.72 vs. price of $8.01 (19.2% above fair value)
Industry Position: 6.7% below the Oil & Gas median (#542 of 1011)
No single metric tells the full story. See the IDKOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Idemitsu Kosan Co Ltd engages in a variety of activities globally that include petroleum products, oil exploration and production, coal, and other businesses. The company operates through five segments. The Basic Chemicals segment makes and sells olefins and aroma products. Electricity/Renewable Energy covers thermal, solar, and wind power generation, electricity sales, and solar business. Fuel Oil handles production, trading, and import/export of refined petroleum. The Highly Functional Materials segment includes lubricants, chemicals, electronic materials, paving materials, and agri-bio. The Resource segment explores, develops, and sells crude oil, natural gas, and coal. Others cover insurance and intra-group services. It generates the majority of its revenue from the Fuel oil segment.
67GF Score
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