TORIF (Eternal Hospitality Group Co) Current Ratio: 1.31 (As of Jan. 2026) — Near Median


TORIF Eternal Hospitality Group Co Ltd TORIF
75 GF Score
Price $17.85
GF Value $27.79
View Full Analysis

What is Eternal Hospitality Group Co Current Ratio?

Eternal Hospitality Group Co TORIF 75 Current Ratio is 1.31 as of Jan. 2026, which is 5% above its 10-year median of 1.25. GuruFocus rates TORIF with a GF Score™ of 75/100 and a GF Value™ of $27.79. Among 363 Restaurants companies, Eternal Hospitality Group Co ranks better than 65.01% 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. Eternal Hospitality Group Co's current ratio for the quarter that ended in Jan. 2026 was 1.31.

Eternal Hospitality Group Co has a current ratio of 1.31. It generally indicates good short-term financial strength.

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

TORIF' s Current Ratio Range Over the Past 10 Years
Min: 0.73   Med: 1.25   Max: 1.98
Current: 1.29

During the past 13 years, Eternal Hospitality Group Co's highest Current Ratio was 1.98. The lowest was 0.73. And the median was 1.25.

TORIF's Current Ratio is ranked better than
65.01% of 363 companies
in the Restaurants industry
Industry Median: 0.99 vs TORIF: 1.29

Eternal Hospitality Group Co  (OTCPK:TORIF) 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.


Eternal Hospitality Group Co Current Ratio Related Terms


Eternal Hospitality Group Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Eternal Hospitality Group 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.

Eternal Hospitality Group Co Current Ratio Chart

Eternal Hospitality Group Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.90 1.79 1.19 1.34 1.33

Eternal Hospitality Group Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 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 1.34 1.33 1.35 1.31 1.29

TORIF vs MCD, SBUX, YUM: Current Ratio Comparison

For the Restaurants subindustry, Eternal Hospitality Group 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.


Eternal Hospitality Group Co Current Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Eternal Hospitality Group Co's Current Ratio falls into.


TORIF
75GF Score
Eternal Hospitality Group Co Ltd TORIF
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eternal Hospitality Group 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.

Eternal Hospitality Group Co's Current Ratio for the fiscal year that ended in Jul. 2025 is calculated as

Current Ratio (A: Jul. 2025 )=Total Current Assets (A: Jul. 2025 )/Total Current Liabilities (A: Jul. 2025 )
=71.116/53.277
=1.33

Eternal Hospitality Group 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 )
=71.443/54.449
=1.31

* 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 1.31 mean?
Eternal Hospitality Group Co (TORIF) has a Current Ratio of 1.31 as of Jan. 2026. This is near median its historical median of 1.25. Over the past decade, Eternal Hospitality Group Co's Current Ratio has ranged from 0.73 to 1.98. According to the industry distribution chart, Eternal Hospitality Group Co ranks #127 out of 363 companies in the Restaurants industry, placing it in the top 35%.
Is Eternal Hospitality Group Co's Current Ratio too high?
Eternal Hospitality Group Co's current Current Ratio of 1.31 is near median its 10-year median of 1.25. Over the past 10 years, this metric has ranged from a low of 0.73 to a high of 1.98. The Restaurants industry median Current Ratio is 0.99. Eternal Hospitality Group Co's value of 1.31 is 32.3% above this industry median. Based on the distribution chart, Eternal Hospitality Group Co ranks #127 out of 363 companies in the Restaurants industry, which is above the industry midpoint. Overall, Eternal Hospitality Group Co has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Current Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eternal Hospitality Group Co ranks #127 out of 363 companies for Current Ratio. This puts Eternal Hospitality Group Co in the upper half of its industry. The industry median Current Ratio is 0.99. Eternal Hospitality Group Co's value of 1.31 is 32.3% above this benchmark. Historically, Eternal Hospitality Group Co's own Current Ratio has ranged from 0.73 to 1.98 over the past decade. While the company's 10-year median is 1.25 vs. the industry median of 0.99, Eternal Hospitality Group 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 Restaurants company?
The median Current Ratio among Restaurants companies is 0.99, based on 363 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. Eternal Hospitality Group Co's current Current Ratio of 1.31 is 32.3% 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 Restaurants industry, the median Current Ratio is 0.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Hospitality Group Co's current Current Ratio is 1.31, which is near median its own 10-year median of 1.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Current Ratio of 1.31. The stock's GF Value™ is $27.79, compared to a current price of $17.85 — trading 35.8% below its estimated fair value. The current Current Ratio is 1.31, which is near median its 10-year median of 1.25 and 32.3% above the Restaurants industry median of 0.99. Eternal Hospitality Group Co's overall GF Score™ is 75/100. 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 Eternal Hospitality Group Co (TORIF), the current Current Ratio is 1.31 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued. The current stock price of $17.85 is trading 35.8% below its estimated GF Value™ of $27.79.

Key valuation signals for TORIF:

  • Current Ratio: 1.31 (near median its 10-year median of 1.25)
  • GF Value™: $27.79 vs. price of $17.85 (35.8% below fair value)
  • GF Score™: 75/100
  • Industry Position: 32.3% above the Restaurants median (#127 of 363)

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


Eternal Hospitality Group Co Business Description

Other Exchanges 3193:Japan
Address 4-2-13 Awajicho, 20th Floor, Chuo-ku, Osaka, JPN, 541-0047
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
75GF Score

Get the complete analysis for TORIF

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

$17.85
Price
$27.79
GF Value