SMFRF (Sumitomo Forestry Co) Current Ratio: 2.32 (As of Dec. 2025) — 21% Above Median


SMFRF Sumitomo Forestry Co Ltd SMFRF
87 GF Score
Price $8.55
GF Value $12.02
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Sumitomo Forestry Co Current Ratio?

Sumitomo Forestry Co SMFRF 87 Current Ratio is 2.32 as of Dec. 2025, which is 21% above its 10-year median of 1.91. GuruFocus rates SMFRF with a GF Score™ of 87/100 and a GF Value™ of $12.02 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 95 Homebuilding & Construction companies, Sumitomo Forestry Co ranks worse than 52.63% 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. Sumitomo Forestry Co's current ratio for the quarter that ended in Dec. 2025 was 2.32.

Sumitomo Forestry Co has a current ratio of 2.32. It generally indicates good short-term financial strength.

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

SMFRF' s Current Ratio Range Over the Past 10 Years
Min: 1.57   Med: 1.91   Max: 2.4
Current: 2.4

During the past 13 years, Sumitomo Forestry Co's highest Current Ratio was 2.40. The lowest was 1.57. And the median was 1.91.

SMFRF's Current Ratio is ranked worse than
52.63% of 95 companies
in the Homebuilding & Construction industry
Industry Median: 2.46 vs SMFRF: 2.40

Sumitomo Forestry Co  (OTCPK:SMFRF) 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.


Sumitomo Forestry Co Current Ratio Related Terms


Sumitomo Forestry Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Sumitomo Forestry 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.

Sumitomo Forestry Co Current Ratio Chart

Sumitomo Forestry Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.12 2.17 2.07 2.34 2.32

Sumitomo Forestry 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 2.33 2.29 2.10 2.32 2.40

SMFRF vs DHI, PHM, LEN: Current Ratio Comparison

For the Residential Construction subindustry, Sumitomo Forestry 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.


Sumitomo Forestry Co Current Ratio vs Homebuilding & Construction Industry

For the Homebuilding & Construction industry and Consumer Cyclical sector, Sumitomo Forestry Co's Current Ratio distribution charts can be found below:

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


SMFRF
87GF Score
Sumitomo Forestry Co Ltd SMFRF
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Sumitomo Forestry 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.

Sumitomo Forestry 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 )
=10863.272/4679.601
=2.32

Sumitomo Forestry 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 )
=10863.272/4679.601
=2.32

* 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 2.32 mean?
Sumitomo Forestry Co (SMFRF) has a Current Ratio of 2.32 as of Dec. 2025. This is 21% above median its historical median of 1.91. Over the past decade, Sumitomo Forestry Co's Current Ratio has ranged from 1.57 to 2.40. According to the industry distribution chart, Sumitomo Forestry Co ranks #50 out of 95 companies in the Homebuilding & Construction industry, placing it in the top 52.6%.
Is Sumitomo Forestry Co's Current Ratio too high?
Sumitomo Forestry Co's current Current Ratio of 2.32 is 21% above median its 10-year median of 1.91. Over the past 10 years, this metric has ranged from a low of 1.57 to a high of 2.40. The Homebuilding & Construction industry median Current Ratio is 2.46. Sumitomo Forestry Co's value of 2.32 is 5.7% below this industry median. Based on the distribution chart, Sumitomo Forestry Co ranks #50 out of 95 companies in the Homebuilding & Construction industry, which is below the industry midpoint. Overall, Sumitomo Forestry Co has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sumitomo Forestry Co's Current Ratio compare to DHI and PHM?
According to the Homebuilding & Construction industry distribution chart, Sumitomo Forestry Co ranks #50 out of 95 companies for Current Ratio. This places Sumitomo Forestry Co in the lower half of its industry. The industry median Current Ratio is 2.46. Sumitomo Forestry Co's value of 2.32 is 5.7% below this benchmark. Historically, Sumitomo Forestry Co's own Current Ratio has ranged from 1.57 to 2.40 over the past decade. While the company's 10-year median is 1.91 vs. the industry median of 2.46, Sumitomo Forestry 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 Homebuilding & Construction company?
The median Current Ratio among Homebuilding & Construction companies is 2.46, based on 95 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. Sumitomo Forestry Co's current Current Ratio of 2.32 is 5.7% 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 Homebuilding & Construction industry, the median Current Ratio is 2.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sumitomo Forestry Co's current Current Ratio is 2.32, which is 21% above median its own 10-year median of 1.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sumitomo Forestry Co stock overvalued right now?
Based on GuruFocus' analysis, Sumitomo Forestry Co (SMFRF) is currently considered Modestly Undervalued. The stock's GF Value™ is $12.02, compared to a current price of $8.55 — trading 28.9% below its estimated fair value. The current Current Ratio is 2.32, which is 21% above median its 10-year median of 1.91 and 5.7% below the Homebuilding & Construction industry median of 2.46. Sumitomo Forestry Co's overall GF Score™ is 87/100 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 Sumitomo Forestry Co (SMFRF), the current Current Ratio is 2.32 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 Sumitomo Forestry Co (SMFRF) Overvalued in 2026?

Based on GuruFocus' analysis, Sumitomo Forestry Co stock appears to be undervalued. The current stock price of $8.55 is trading 28.9% below its estimated GF Value™ of $12.02. GuruFocus considers Sumitomo Forestry Co to be Modestly Undervalued.

Key valuation signals for SMFRF:

  • Current Ratio: 2.32 (21% above median its 10-year median of 1.91)
  • GF Value™: $12.02 vs. price of $8.55 (28.9% below fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 5.7% below the Homebuilding & Construction median (#50 of 95)

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


Sumitomo Forestry Co Business Description

Other Exchanges 1911:Japan5F6:Germany
Address 1-3-2 Otemachi, Chiyoda-ku, Tokyo, JPN, 100-8270
Website https://sfc.jp
Sumitomo Forestry Co Ltd is a Japan-based company engaged in the timber, housing, and environmental businesses. The company operates through four reportable segments: Timber Building Materials Business, Housing Business, Construction and Real Estate Business, and Resources and Environment Business. The Timber Building Materials Business purchases, manufactures, and sells timber and building materials. The Housing Business handles housing construction, renovation, and real estate brokerage. The Construction and Real Estate Business develops condominiums, apartment buildings, and commercial complexes. The Resources and Environment Business focuses on renewable energy and forestry resource operations. It generates the majority of revenue from the Construction and real estate business segment.
87GF Score

Get the complete analysis for SMFRF

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

$8.55
Price
$12.02
GF Value