Tibet Tourism Co (SHSE:600749) Current Ratio: 3.21 (As of Mar. 2026) — 37% Above Median


SHSE:600749 Tibet Tourism Co Ltd SHSE:600749
68 GF Score
Price ¥15.33
GF Value ¥11.57
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Tibet Tourism Co Current Ratio?

Tibet Tourism Co SHSE:600749 +9.97% 68 Current Ratio is 3.21 as of Mar. 2026, which is 37% above its 10-year median of 2.35. GuruFocus rates SHSE:600749 with a GF Score™ of 68/100 and a GF Value™ of ¥11.57 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 852 Travel & Leisure companies, Tibet Tourism Co ranks better than 82.51% 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. Tibet Tourism Co's current ratio for the quarter that ended in Mar. 2026 was 3.21.

Tibet Tourism Co has a current ratio of 3.21. 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 Tibet Tourism Co's Current Ratio or its related term are showing as below:

SHSE:600749' s Current Ratio Range Over the Past 10 Years
Min: 0.17   Med: 2.35   Max: 4.06
Current: 3.21

During the past 13 years, Tibet Tourism Co's highest Current Ratio was 4.06. The lowest was 0.17. And the median was 2.35.

SHSE:600749's Current Ratio is ranked better than
82.51% of 852 companies
in the Travel & Leisure industry
Industry Median: 1.4 vs SHSE:600749: 3.21

Tibet Tourism Co  (SHSE:600749) 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.


Tibet Tourism Co Current Ratio Related Terms


Tibet Tourism Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Tibet Tourism 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.

Tibet Tourism Co Current Ratio Chart

Tibet Tourism Co 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 2.37 2.35 2.26 2.56 3.41

Tibet Tourism 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 3.42 3.47 4.06 3.41 3.21

SHSE:600749 vs MAR, HLT, H: Current Ratio Comparison

For the Lodging subindustry, Tibet Tourism 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.


Tibet Tourism Co Current Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Tibet Tourism Co's Current Ratio distribution charts can be found below:

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


SHSE:600749
68GF Score
Tibet Tourism Co Ltd SHSE:600749
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Tibet Tourism 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.

Tibet Tourism Co'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 )
=767.218/224.865
=3.41

Tibet Tourism Co'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 )
=768.453/239.097
=3.21

* 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 3.21 mean?
Tibet Tourism Co (SHSE:600749) has a Current Ratio of 3.21 as of Mar. 2026. This is 37% above median its historical median of 2.35. Over the past decade, Tibet Tourism Co's Current Ratio has ranged from 0.17 to 4.06. According to the industry distribution chart, Tibet Tourism Co ranks #149 out of 852 companies in the Travel & Leisure industry, placing it in the top 17.5%.
Is Tibet Tourism Co's Current Ratio too high?
Tibet Tourism Co's current Current Ratio of 3.21 is 37% above median its 10-year median of 2.35. Over the past 10 years, this metric has ranged from a low of 0.17 to a high of 4.06. The Travel & Leisure industry median Current Ratio is 1.40. Tibet Tourism Co's value of 3.21 is 129.3% above this industry median. Based on the distribution chart, Tibet Tourism Co ranks #149 out of 852 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Tibet Tourism Co has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tibet Tourism Co's Current Ratio compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Tibet Tourism Co ranks #149 out of 852 companies for Current Ratio. This places Tibet Tourism Co in the top 18% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.40. Tibet Tourism Co's value of 3.21 is 129.3% above this benchmark. Historically, Tibet Tourism Co's own Current Ratio has ranged from 0.17 to 4.06 over the past decade. While the company's 10-year median is 2.35 vs. the industry median of 1.40, Tibet Tourism 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 Travel & Leisure company?
The median Current Ratio among Travel & Leisure companies is 1.40, based on 852 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. Tibet Tourism Co's current Current Ratio of 3.21 is 129.3% 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 Travel & Leisure industry, the median Current Ratio is 1.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tibet Tourism Co's current Current Ratio is 3.21, which is 37% above median its own 10-year median of 2.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tibet Tourism Co stock overvalued right now?
Based on GuruFocus' analysis, Tibet Tourism Co (SHSE:600749) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥11.57, compared to a current price of ¥15.33 — trading 32.5% above its estimated fair value. The current Current Ratio is 3.21, which is 37% above median its 10-year median of 2.35 and 129.3% above the Travel & Leisure industry median of 1.40. Tibet Tourism Co's overall GF Score™ is 68/100 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 Tibet Tourism Co (SHSE:600749), the current Current Ratio is 3.21 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 Tibet Tourism Co (SHSE:600749) Overvalued in 2026?

Based on GuruFocus' analysis, Tibet Tourism Co stock appears to be overvalued. The current stock price of ¥15.33 is trading 32.5% above its estimated GF Value™ of ¥11.57. GuruFocus considers Tibet Tourism Co to be Significantly Overvalued.

Key valuation signals for SHSE:600749:

  • Current Ratio: 3.21 (37% above median its 10-year median of 2.35)
  • GF Value™: ¥11.57 vs. price of ¥15.33 (32.5% above fair value)
  • GF Score™: 68/100 with 5 warning signs
  • Industry Position: 129.3% above the Travel & Leisure median (#149 of 852)

No single metric tells the full story. See the SHSE:600749 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tibet Tourism Co Business Description

Address No. 6 Linguo East Road, Tibet Autonomous Region, Lasa, CHN, 850000
Tibet Tourism Co Ltd is a China-based company engaged in the tourism services and hotel services industries. The company operates at Yarlung Tsangpo Grand Canyon, Tibet, China, operating sightseeing boats, catering, and other services.
68GF Score

Get the complete analysis for SHSE:600749

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

¥15.33
Price
¥11.57
GF Value