Kohsai Co (NGO:7878) Current Ratio: 1.51 (As of Jan. 2026) — 16% Below Median

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Director of Data and Quant Analytics at GuruFocus
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Founder & CEO of GuruFocus
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NGO:7878 Kohsai Co Ltd NGO:7878
86 GF Score
Price 円1,345.00
GF Value 円1,581.86
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Kohsai Co Current Ratio?

Kohsai Co NGO:7878 86 Current Ratio is 1.51 as of Jan. 2026, which is 16% below its 10-year median of 1.79. GuruFocus rates NGO:7878 with a GF Score™ of 86/100 and a GF Value™ of 円1,581.86 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,137 Retail - Cyclical companies, Kohsai Co ranks worse than 50.22% 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. Kohsai Co's current ratio for the quarter that ended in Jan. 2026 was 1.51.

Kohsai Co has a current ratio of 1.51. It generally indicates good short-term financial strength.

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

NGO:7878' s Current Ratio Range Over the Past 10 Years
Min: 1.51   Med: 1.79   Max: 2.27
Current: 1.55

During the past 13 years, Kohsai Co's highest Current Ratio was 2.27. The lowest was 1.51. And the median was 1.79.

NGO:7878's Current Ratio is ranked worse than
50.22% of 1137 companies
in the Retail - Cyclical industry
Industry Median: 1.56 vs NGO:7878: 1.55

Kohsai Co  (NGO:7878) 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.


Kohsai Co Current Ratio Related Terms


Kohsai Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Kohsai 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.

Kohsai Co Current Ratio Chart

Kohsai Co Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.68 1.57 1.62 1.58 1.51

Kohsai Co Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 1.59 1.54 1.54 1.51 1.55

NGO:7878 vs TPR: Current Ratio Comparison

For the Luxury Goods subindustry, Kohsai 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.


Kohsai Co Current Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Kohsai Co's Current Ratio distribution charts can be found below:

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


NGO:7878
86GF Score
Kohsai Co Ltd NGO:7878
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kohsai 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.

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

Current Ratio (A: Jan. 2026 )=Total Current Assets (A: Jan. 2026 )/Total Current Liabilities (A: Jan. 2026 )
=2680.649/1770.11
=1.51

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

Current Ratio (Q: Jan. 2026 )=Total Current Assets (Q: Jan. 2026 )/Total Current Liabilities (Q: Jan. 2026 )
=2680.649/1770.11
=1.51

* 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 1.51 mean?
Kohsai Co (NGO:7878) has a Current Ratio of 1.51 as of Jan. 2026. This is 16% below median its historical median of 1.79. Over the past decade, Kohsai Co's Current Ratio has ranged from 1.51 to 2.27. According to the industry distribution chart, Kohsai Co ranks #571 out of 1137 companies in the Retail - Cyclical industry, placing it in the top 50.2%.
Is Kohsai Co's Current Ratio too high?
Kohsai Co's current Current Ratio of 1.51 is 16% below median its 10-year median of 1.79. Over the past 10 years, this metric has ranged from a low of 1.51 to a high of 2.27. The Retail - Cyclical industry median Current Ratio is 1.56. Kohsai Co's value of 1.51 is 3.2% below this industry median. Based on the distribution chart, Kohsai Co ranks #571 out of 1137 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Kohsai Co has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kohsai Co's Current Ratio compare to TPR?
According to the Retail - Cyclical industry distribution chart, Kohsai Co ranks #571 out of 1137 companies for Current Ratio. This places Kohsai Co in the lower half of its industry. The industry median Current Ratio is 1.56. Kohsai Co's value of 1.51 is 3.2% below this benchmark. Historically, Kohsai Co's own Current Ratio has ranged from 1.51 to 2.27 over the past decade. While the company's 10-year median is 1.79 vs. the industry median of 1.56, Kohsai 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 a Retail - Cyclical company?
The median Current Ratio among Retail - Cyclical companies is 1.56, based on 1,137 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. Kohsai Co's current Current Ratio of 1.51 is 3.2% 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 Retail - Cyclical industry, the median Current Ratio is 1.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kohsai Co's current Current Ratio is 1.51, which is 16% below median its own 10-year median of 1.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kohsai Co stock overvalued right now?
Based on GuruFocus' analysis, Kohsai Co (NGO:7878) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,581.86, compared to a current price of 円1,345.00 — trading 15% below its estimated fair value. The current Current Ratio is 1.51, which is 16% below median its 10-year median of 1.79 and 3.2% below the Retail - Cyclical industry median of 1.56. Kohsai Co's overall GF Score™ is 86/100 with 1 warning sign 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 Kohsai Co (NGO:7878), the current Current Ratio is 1.51 as of Jan. 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 Kohsai Co (NGO:7878) Overvalued in 2026?

Based on GuruFocus' analysis, Kohsai Co stock appears to be undervalued. The current stock price of 円1,345.00 is trading 15% below its estimated GF Value™ of 円1,581.86. GuruFocus considers Kohsai Co to be Modestly Undervalued.

Key valuation signals for NGO:7878:

  • Current Ratio: 1.51 (16% below median its 10-year median of 1.79)
  • GF Value™: 円1,581.86 vs. price of 円1,345.00 (15% below fair value)
  • GF Score™: 86/100 with 1 warning sign
  • Industry Position: 3.2% below the Retail - Cyclical median (#571 of 1137)

No single metric tells the full story. See the NGO:7878 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kohsai Co Business Description

Other Exchanges 7878:Japan
Address 3049 Ryuji, Yamanashi prefecture, Kai-shi, JPN, 400-0194
Kohsai Co Ltd engages in the jewelry business. The company manufactures and sells of jewelry, metal accessories, and jewelry parts. It also provides property, casualty, and life insurance services. Its products include clasps, rings, pierce/catches, earrings, and pendants, men's cuff, rings and others.
86GF Score

Get the complete analysis for NGO:7878

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

円1,345.00
Price
円1,581.86
GF Value