NPKYF (Nippon Kayaku Co) Current Ratio: 3.04 (As of Dec. 2025) — 20% Below Median


NPKYF Nippon Kayaku Co Ltd NPKYF
79 GF Score
Price $8.44
GF Value $7.03
! 7 Warning Signs
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What is Nippon Kayaku Co Current Ratio?

Nippon Kayaku Co NPKYF 79 Current Ratio is 3.04 as of Dec. 2025, which is 20% below its 10-year median of 3.78. GuruFocus rates NPKYF with a GF Score™ of 79/100 and a GF Value™ of $7.03. The stock has 7 warning signs investors should review. Among 1,615 Chemicals companies, Nippon Kayaku Co ranks better than 76.47% 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. Nippon Kayaku Co's current ratio for the quarter that ended in Dec. 2025 was 3.04.

Nippon Kayaku Co has a current ratio of 3.04. 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 Nippon Kayaku Co's Current Ratio or its related term are showing as below:

NPKYF' s Current Ratio Range Over the Past 10 Years
Min: 3.38   Med: 3.78   Max: 4.76
Current: 3.38

During the past 13 years, Nippon Kayaku Co's highest Current Ratio was 4.76. The lowest was 3.38. And the median was 3.78.

NPKYF's Current Ratio is ranked better than
76.47% of 1615 companies
in the Chemicals industry
Industry Median: 1.89 vs NPKYF: 3.38

Nippon Kayaku Co  (OTCPK:NPKYF) 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.


Nippon Kayaku Co Current Ratio Related Terms


Nippon Kayaku Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Nippon Kayaku 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.

Nippon Kayaku Co Current Ratio Chart

Nippon Kayaku 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 3.84 4.76 3.40 3.72 3.38

Nippon Kayaku 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 3.72 3.23 3.43 3.04 3.38

NPKYF vs DOW: Current Ratio Comparison

For the Chemicals subindustry, Nippon Kayaku 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.


Nippon Kayaku Co Current Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Nippon Kayaku Co's Current Ratio distribution charts can be found below:

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


NPKYF
79GF Score
Nippon Kayaku Co Ltd NPKYF
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Kayaku 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.

Nippon Kayaku 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 )
=1387.379/410.429
=3.38

Nippon Kayaku Co'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 )
=1459/479.588
=3.04

* 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 3.04 mean?
Nippon Kayaku Co (NPKYF) has a Current Ratio of 3.04 as of Dec. 2025. This is 20% below median its historical median of 3.78. Over the past decade, Nippon Kayaku Co's Current Ratio has ranged from 3.38 to 4.76. According to the industry distribution chart, Nippon Kayaku Co ranks #380 out of 1615 companies in the Chemicals industry, placing it in the top 23.5%.
Is Nippon Kayaku Co's Current Ratio too high?
Nippon Kayaku Co's current Current Ratio of 3.04 is 20% below median its 10-year median of 3.78. Over the past 10 years, this metric has ranged from a low of 3.38 to a high of 4.76. The Chemicals industry median Current Ratio is 1.89. Nippon Kayaku Co's value of 3.04 is 60.8% above this industry median. Based on the distribution chart, Nippon Kayaku Co ranks #380 out of 1615 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Nippon Kayaku Co has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Kayaku Co's Current Ratio compare to DOW?
According to the Chemicals industry distribution chart, Nippon Kayaku Co ranks #380 out of 1615 companies for Current Ratio. This places Nippon Kayaku Co in the top 24% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.89. Nippon Kayaku Co's value of 3.04 is 60.8% above this benchmark. Historically, Nippon Kayaku Co's own Current Ratio has ranged from 3.38 to 4.76 over the past decade. While the company's 10-year median is 3.78 vs. the industry median of 1.89, Nippon Kayaku 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 Chemicals company?
The median Current Ratio among Chemicals companies is 1.89, based on 1,615 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. Nippon Kayaku Co's current Current Ratio of 3.04 is 60.8% 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 Chemicals industry, the median Current Ratio is 1.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Kayaku Co's current Current Ratio is 3.04, which is 20% below median its own 10-year median of 3.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Kayaku Co stock overvalued right now?
Nippon Kayaku Co (NPKYF) has a current Current Ratio of 3.04. The stock's GF Value™ is $7.03, compared to a current price of $8.44 — trading 20.1% above its estimated fair value. The current Current Ratio is 3.04, which is 20% below median its 10-year median of 3.78 and 60.8% above the Chemicals industry median of 1.89. Nippon Kayaku Co's overall GF Score™ is 79/100 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 Nippon Kayaku Co (NPKYF), the current Current Ratio is 3.04 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.

Is Nippon Kayaku Co (NPKYF) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Kayaku Co stock appears to be overvalued. The current stock price of $8.44 is trading 20.1% above its estimated GF Value™ of $7.03.

Key valuation signals for NPKYF:

  • Current Ratio: 3.04 (20% below median its 10-year median of 3.78)
  • GF Value™: $7.03 vs. price of $8.44 (20.1% above fair value)
  • GF Score™: 79/100 with 7 warning signs
  • Industry Position: 60.8% above the Chemicals median (#380 of 1615)

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


Nippon Kayaku Co Business Description

Address 1-1, Marunouchi 2-chome, Chiyoda-ku, Meiji Yasuda Seimei Building 19th and 20th Floors, Tokyo, JPN, 100-0005
Nippon Kayaku Co Ltd manufactures and sells a variety of chemicals. The firm organizes itself into four segments based on product type. The functional chemicals segment, which generates more revenue than any other segment, sells epoxy resins used as flame retardants in electronics, colorants and dyes used in inkjet printers and the manufacture of textiles. The pharmaceuticals segment sells anti-cancer drugs, biological drugs, cardiovascular agents, vitamin compounds, and anti-inflammatory agents. The safety systems segment sells airbag inflators and micro gas generators for seatbelt pretensioners to the automotive industry, both of which are used to protect passengers during an accident. The agrochemicals segment sells insecticides and herbicides. The majority of revenue comes from Asia.
79GF Score

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

$8.44
Price
$7.03
GF Value