City & Land Developers (PHS:LAND) Current Ratio: 2.70 (As of Mar. 2026) — 50% Below Median


PHS:LAND City & Land Developers Inc PHS:LAND
57 GF Score
Price ₱0.49
GF Value ₱1.46
Valuation Possible Value Trap
! 5 Warning Signs
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What is City & Land Developers Current Ratio?

City & Land Developers PHS:LAND 57 Current Ratio is 2.70 as of Mar. 2026, which is 50% below its 10-year median of 5.35. GuruFocus rates PHS:LAND with a GF Score™ of 57/100 and a GF Value™ of ₱1.46 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,791 Real Estate companies, City & Land Developers ranks better than 72.08% 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. City & Land Developers's current ratio for the quarter that ended in Mar. 2026 was 2.70.

City & Land Developers has a current ratio of 2.70. It generally indicates good short-term financial strength.

The historical rank and industry rank for City & Land Developers's Current Ratio or its related term are showing as below:

PHS:LAND' s Current Ratio Range Over the Past 10 Years
Min: 2.7   Med: 5.35   Max: 17.39
Current: 2.7

During the past 13 years, City & Land Developers's highest Current Ratio was 17.39. The lowest was 2.70. And the median was 5.35.

PHS:LAND's Current Ratio is ranked better than
72.08% of 1791 companies
in the Real Estate industry
Industry Median: 1.7 vs PHS:LAND: 2.70

City & Land Developers  (PHS:LAND) 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.


City & Land Developers Current Ratio Related Terms


City & Land Developers Current Ratio Historical Data

* Premium members only.

The historical data trend for City & Land Developers'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.

City & Land Developers Current Ratio Chart

City & Land Developers 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 4.97 17.39 11.85 4.90 3.47

City & Land Developers 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 3.80 3.71 3.35 3.47 2.70

City & Land Developers Current Ratio Competitor Comparison

For the Real Estate - Diversified subindustry, City & Land Developers'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.


City & Land Developers Current Ratio vs Real Estate Industry

For the Real Estate industry and Real Estate sector, City & Land Developers's Current Ratio distribution charts can be found below:

* The bar in red indicates where City & Land Developers's Current Ratio falls into.


PHS:LAND
57GF Score
City & Land Developers Inc PHS:LAND
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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City & Land Developers 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.

City & Land Developers'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 )
=2693.114/776.03
=3.47

City & Land Developers's Current Ratio for the quarter that ended in Mar. 2026 is calculated as

Current Ratio (Q: Mar. 2026 )=Total Current Assets (Q: Mar. 2026 )/Total Current Liabilities (Q: Mar. 2026 )
=3060.753/1132.553
=2.70

* 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 2.70 mean?
City & Land Developers (PHS:LAND) has a Current Ratio of 2.70 as of Mar. 2026. This is 50% below median its historical median of 5.35. Over the past decade, City & Land Developers' Current Ratio has ranged from 2.70 to 17.39. According to the industry distribution chart, City & Land Developers ranks #500 out of 1791 companies in the Real Estate industry, placing it in the top 27.9%.
Is City & Land Developers' Current Ratio too high?
City & Land Developers' current Current Ratio of 2.70 is 50% below median its 10-year median of 5.35. Over the past 10 years, this metric has ranged from a low of 2.70 to a high of 17.39. The Real Estate industry median Current Ratio is 1.70. City & Land Developers' value of 2.70 is 58.8% above this industry median. Based on the distribution chart, City & Land Developers ranks #500 out of 1791 companies in the Real Estate industry, which is above the industry midpoint. Overall, City & Land Developers has a GF Score™ of 57/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does City & Land Developers' Current Ratio compare to competitors?
According to the Real Estate industry distribution chart, City & Land Developers ranks #500 out of 1791 companies for Current Ratio. This puts City & Land Developers in the upper half of its industry. The industry median Current Ratio is 1.70. City & Land Developers' value of 2.70 is 58.8% above this benchmark. Historically, City & Land Developers' own Current Ratio has ranged from 2.70 to 17.39 over the past decade. While the company's 10-year median is 5.35 vs. the industry median of 1.70, City & Land Developers 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 Real Estate company?
The median Current Ratio among Real Estate companies is 1.70, based on 1,791 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. City & Land Developers's current Current Ratio of 2.70 is 58.8% 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 Real Estate industry, the median Current Ratio is 1.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. City & Land Developers's current Current Ratio is 2.70, which is 50% below median its own 10-year median of 5.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City & Land Developers stock overvalued right now?
Based on GuruFocus' analysis, City & Land Developers (PHS:LAND) is currently considered Possible Value Trap. The stock's GF Value™ is ₱1.46, compared to a current price of ₱0.49 — trading 66.8% below its estimated fair value. The current Current Ratio is 2.70, which is 50% below median its 10-year median of 5.35 and 58.8% above the Real Estate industry median of 1.70. City & Land Developers' overall GF Score™ is 57/100 with 5 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 City & Land Developers (PHS:LAND), the current Current Ratio is 2.70 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 City & Land Developers (PHS:LAND) Overvalued in 2026?

Based on GuruFocus' analysis, City & Land Developers stock appears to be undervalued. The current stock price of ₱0.49 is trading 66.8% below its estimated GF Value™ of ₱1.46. GuruFocus considers City & Land Developers to be Possible Value Trap.

Key valuation signals for PHS:LAND:

  • Current Ratio: 2.70 (50% below median its 10-year median of 5.35)
  • GF Value™: ₱1.46 vs. price of ₱0.49 (66.8% below fair value)
  • GF Score™: 57/100 with 5 warning signs
  • Industry Position: 58.8% above the Real Estate median (#500 of 1791)

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


City & Land Developers Business Description

Address 156 H.V. Dela Costa Street, 3rd Floor, City land Condominium 10 Tower 1, Makati, PHL, 1226
City & Land Developers Inc is engaged in acquiring and developing suitable land sites for residential, office, commercial, institutional, and industrial uses. It also focuses on establishing an effective institutional medium. The completed projects of the company are North Residences, Grand Emerald Tower, Manila Residences Bocobo, and many more. Its reportable segments are the Sale of Real Estate Properties and the Lease of Real Estate Properties. Generating, a majority of its revenue from the sale of real estate properties.
57GF Score

Get the complete analysis for PHS:LAND

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

₱0.49
Price
₱1.46
GF Value