Borders & Southern Petroleum (LSE:BOR) Current Ratio: 3.13 (As of Dec. 2025) — 68% Below Median


LSE:BOR Borders & Southern Petroleum PLC LSE:BOR
39 GF Score
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! 2 Warning Signs
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What is Borders & Southern Petroleum Current Ratio?

Borders & Southern Petroleum LSE:BOR +0.42% 39 Current Ratio is 3.13 as of Dec. 2025, which is 68% below its 10-year median of 9.77. GuruFocus rates LSE:BOR with a GF Score™ of 39/100. The stock has 2 warning signs investors should review. Among 1,016 Oil & Gas companies, Borders & Southern Petroleum ranks better than 81.3% 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. Borders & Southern Petroleum's current ratio for the quarter that ended in Dec. 2025 was 3.13.

Borders & Southern Petroleum has a current ratio of 3.13. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.

The historical rank and industry rank for Borders & Southern Petroleum's Current Ratio or its related term are showing as below:

LSE:BOR' s Current Ratio Range Over the Past 10 Years
Min: 2.69   Med: 9.77   Max: 17.48
Current: 3.13

During the past 13 years, Borders & Southern Petroleum's highest Current Ratio was 17.48. The lowest was 2.69. And the median was 9.77.

LSE:BOR's Current Ratio is ranked better than
81.3% of 1016 companies
in the Oil & Gas industry
Industry Median: 1.355 vs LSE:BOR: 3.13

Borders & Southern Petroleum  (LSE:BOR) 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.


Borders & Southern Petroleum Current Ratio Related Terms


Borders & Southern Petroleum Current Ratio Historical Data

* Premium members only.

The historical data trend for Borders & Southern Petroleum'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.

Borders & Southern Petroleum Current Ratio Chart

Borders & Southern Petroleum Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.11 5.81 13.44 2.69 3.13

Borders & Southern Petroleum Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 13.44 2.34 2.69 42.71 3.13

LSE:BOR vs COP, EOG, OXY: Current Ratio Comparison

For the Oil & Gas E&P subindustry, Borders & Southern Petroleum'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.


Borders & Southern Petroleum Current Ratio vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Borders & Southern Petroleum's Current Ratio distribution charts can be found below:

* The bar in red indicates where Borders & Southern Petroleum's Current Ratio falls into.


LSE:BOR
39GF Score
Borders & Southern Petroleum PLC LSE:BOR
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Borders & Southern Petroleum 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.

Borders & Southern Petroleum's Current Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Current Ratio (A: Dec. 2025 )=Total Current Assets (A: Dec. 2025 )/Total Current Liabilities (A: Dec. 2025 )
=2.724/0.869
=3.13

Borders & Southern Petroleum's Current Ratio for the quarter that ended in Dec. 2025 is calculated as

Current Ratio (Q: Dec. 2025 )=Total Current Assets (Q: Dec. 2025 )/Total Current Liabilities (Q: Dec. 2025 )
=2.724/0.869
=3.13

* 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 3.13 mean?
Borders & Southern Petroleum (LSE:BOR) has a Current Ratio of 3.13 as of Dec. 2025. This is 68% below median its historical median of 9.77. Over the past decade, Borders & Southern Petroleum's Current Ratio has ranged from 2.69 to 17.48. According to the industry distribution chart, Borders & Southern Petroleum ranks #190 out of 1016 companies in the Oil & Gas industry, placing it in the top 18.7%.
Is Borders & Southern Petroleum's Current Ratio too high?
Borders & Southern Petroleum's current Current Ratio of 3.13 is 68% below median its 10-year median of 9.77. Over the past 10 years, this metric has ranged from a low of 2.69 to a high of 17.48. The Oil & Gas industry median Current Ratio is 1.36. Borders & Southern Petroleum's value of 3.13 is 131% above this industry median. Based on the distribution chart, Borders & Southern Petroleum ranks #190 out of 1016 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, Borders & Southern Petroleum has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does Borders & Southern Petroleum's Current Ratio compare to COP and EOG?
According to the Oil & Gas industry distribution chart, Borders & Southern Petroleum ranks #190 out of 1016 companies for Current Ratio. This places Borders & Southern Petroleum in the top 19% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.36. Borders & Southern Petroleum's value of 3.13 is 131% above this benchmark. Historically, Borders & Southern Petroleum's own Current Ratio has ranged from 2.69 to 17.48 over the past decade. While the company's 10-year median is 9.77 vs. the industry median of 1.36, Borders & Southern Petroleum 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 an Oil & Gas company?
The median Current Ratio among Oil & Gas companies is 1.36, based on 1,016 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. Borders & Southern Petroleum's current Current Ratio of 3.13 is 131% 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 Oil & Gas industry, the median Current Ratio is 1.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Borders & Southern Petroleum's current Current Ratio is 3.13, which is 68% below median its own 10-year median of 9.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Borders & Southern Petroleum stock overvalued right now?
Borders & Southern Petroleum (LSE:BOR) has a current Current Ratio of 3.13. The current Current Ratio is 3.13, which is 68% below median its 10-year median of 9.77 and 131% above the Oil & Gas industry median of 1.36. Borders & Southern Petroleum's overall GF Score™ is 39/100 with 2 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 Borders & Southern Petroleum (LSE:BOR), the current Current Ratio is 3.13 as of Dec. 2025. 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.

Borders & Southern Petroleum Business Description

Industry EnergyOil & Gas
Other Exchanges BDRSF:USABORl:UKB5T:Germany
Address One Fleet Plac, London, GBR, EC4M 7WS
Borders & Southern Petroleum PLC is a UK-based company that operates as a independent oil and gas exploration company with three Production Licences and a Discovery Area Licence in the Falkland Islands. The Company operates in one operating segment (exploration for oil and gas) and in substantially one geographical market (the Falkland Islands).
39GF Score

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

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