Sala (NGO:2734) Current Ratio: 1.52 (As of May. 2026) — 19% Above Median


NGO:2734 Sala Corp NGO:2734
56 GF Score
Price 円809.00
GF Value 円633.85
! 4 Warning Signs
View Full Analysis

What is Sala Current Ratio?

Sala NGO:2734 56 Current Ratio is 1.52 as of May. 2026, which is 19% above its 10-year median of 1.28. GuruFocus rates NGO:2734 with a GF Score™ of 56/100 and a GF Value™ of 円633.85. The stock has 4 warning signs investors should review. Among 564 Conglomerates companies, Sala ranks worse than 56.21% 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. Sala's current ratio for the quarter that ended in May. 2026 was 1.52.

Sala has a current ratio of 1.52. It generally indicates good short-term financial strength.

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

NGO:2734' s Current Ratio Range Over the Past 10 Years
Min: 0.9   Med: 1.28   Max: 1.45
Current: 1.45

During the past 13 years, Sala's highest Current Ratio was 1.45. The lowest was 0.90. And the median was 1.28.

NGO:2734's Current Ratio is ranked worse than
56.21% of 564 companies
in the Conglomerates industry
Industry Median: 1.6 vs NGO:2734: 1.45

Sala  (NGO:2734) 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.


Sala Current Ratio Related Terms


Sala Current Ratio Historical Data

* Premium members only.

The historical data trend for Sala'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.

Sala Current Ratio Chart

Sala Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.27 1.36 1.40 1.42 1.45

Sala Semi-Annual Data
Nov16 May17 Nov17 May18 Nov18 May19 Nov19 May20 Nov20 May21 Nov21 May22 Nov22 May23 Nov23 May24 Nov24 May25 Nov25 May26
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 1.50 1.42 1.54 1.45 1.52

NGO:2734 vs HON, MMM: Current Ratio Comparison

For the Conglomerates subindustry, Sala'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.


Sala Current Ratio vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Sala's Current Ratio distribution charts can be found below:

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


NGO:2734
56GF Score
Sala Corp NGO:2734
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sala 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.

Sala's Current Ratio for the fiscal year that ended in Nov. 2025 is calculated as

Current Ratio (A: Nov. 2025 )=Total Current Assets (A: Nov. 2025 )/Total Current Liabilities (A: Nov. 2025 )
=95110/65449
=1.45

Sala's Current Ratio for the quarter that ended in May. 2026 is calculated as

Current Ratio (Q: May. 2026 )=Total Current Assets (Q: May. 2026 )/Total Current Liabilities (Q: May. 2026 )
=94305/62110
=1.52

* 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 1.52 mean?
Sala (NGO:2734) has a Current Ratio of 1.52 as of May. 2026. This is 19% above median its historical median of 1.28. Over the past decade, Sala's Current Ratio has ranged from 0.90 to 1.45. According to the industry distribution chart, Sala ranks #317 out of 564 companies in the Conglomerates industry, placing it in the top 56.2%.
Is Sala's Current Ratio too high?
Sala's current Current Ratio of 1.52 is 19% above median its 10-year median of 1.28. Over the past 10 years, this metric has ranged from a low of 0.90 to a high of 1.45. The Conglomerates industry median Current Ratio is 1.60. Sala's value of 1.52 is 5% below this industry median. Based on the distribution chart, Sala ranks #317 out of 564 companies in the Conglomerates industry, which is below the industry midpoint. Overall, Sala has a GF Score™ of 56/100, reflecting its overall financial health beyond just this single metric.
How does Sala's Current Ratio compare to HON and MMM?
According to the Conglomerates industry distribution chart, Sala ranks #317 out of 564 companies for Current Ratio. This places Sala in the lower half of its industry. The industry median Current Ratio is 1.60. Sala's value of 1.52 is 5% below this benchmark. Historically, Sala's own Current Ratio has ranged from 0.90 to 1.45 over the past decade. While the company's 10-year median is 1.28 vs. the industry median of 1.60, Sala 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 a Conglomerates company?
The median Current Ratio among Conglomerates companies is 1.60, based on 564 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. Sala's current Current Ratio of 1.52 is 5% 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 Conglomerates industry, the median Current Ratio is 1.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sala's current Current Ratio is 1.52, which is 19% above median its own 10-year median of 1.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sala stock overvalued right now?
Sala (NGO:2734) has a current Current Ratio of 1.52. The stock's GF Value™ is 円633.85, compared to a current price of 円809.00 — trading 27.6% above its estimated fair value. The current Current Ratio is 1.52, which is 19% above median its 10-year median of 1.28 and 5% below the Conglomerates industry median of 1.60. Sala's overall GF Score™ is 56/100 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 Sala (NGO:2734), the current Current Ratio is 1.52 as of May. 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 Sala (NGO:2734) Overvalued in 2026?

Based on GuruFocus' analysis, Sala stock appears to be overvalued. The current stock price of 円809.00 is trading 27.6% above its estimated GF Value™ of 円633.85.

Key valuation signals for NGO:2734:

  • Current Ratio: 1.52 (19% above median its 10-year median of 1.28)
  • GF Value™: 円633.85 vs. price of 円809.00 (27.6% above fair value)
  • GF Score™: 56/100 with 4 warning signs
  • Industry Position: 5% below the Conglomerates median (#317 of 564)

No single metric tells the full story. See the NGO:2734 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sala Business Description

Other Exchanges 2734:Japan
Address Sala Tower, 1-55 Ekimae-odori, Aichi Prefecture, Toyohashi, JPN, 440-8533
Sala Corp is a holding company engaged in the management and operation of subsidiaries. The company operates in Energy and Solutions, Car Life Support, Housing, Engineering and Maintenance, Animal Health Care, and Properties businesses.
56GF Score

Get the complete analysis for NGO:2734

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

円809.00
Price
円633.85
GF Value