MBS (TSE:1401) Current Ratio: 2.20 (As of Feb. 2026) — 18% Below Median

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TSE:1401 MBS Inc TSE:1401
86 GF Score
Price 円1,270.00
GF Value 円924.25
Valuation Significantly Overvalued
! 1 Warning Sign
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What is MBS Current Ratio?

MBS TSE:1401 -1.93% 86 Current Ratio is 2.20 as of Feb. 2026, which is 18% below its 10-year median of 2.69. GuruFocus rates TSE:1401 with a GF Score™ of 86/100 and a GF Value™ of 円924.25 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,787 Construction companies, MBS ranks better than 84.56% 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. MBS's current ratio for the quarter that ended in Feb. 2026 was 2.20.

MBS has a current ratio of 2.20. It generally indicates good short-term financial strength.

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

TSE:1401' s Current Ratio Range Over the Past 10 Years
Min: 1.7   Med: 2.69   Max: 3.3
Current: 3.01

During the past 13 years, MBS's highest Current Ratio was 3.30. The lowest was 1.70. And the median was 2.69.

TSE:1401's Current Ratio is ranked better than
84.56% of 1787 companies
in the Construction industry
Industry Median: 1.58 vs TSE:1401: 3.01

MBS  (TSE:1401) 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.


MBS Current Ratio Related Terms


MBS Current Ratio Historical Data

* Premium members only.

The historical data trend for MBS'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.

MBS Current Ratio Chart

MBS Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.03 3.18 3.30 2.81 3.01

MBS Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 May25 Aug25 Nov25 Feb26 May26
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 2.81 2.86 2.65 2.20 3.01

TSE:1401 vs PWR, FIX, EME: Current Ratio Comparison

For the Engineering & Construction subindustry, MBS'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.


MBS Current Ratio vs Construction Industry

For the Construction industry and Industrials sector, MBS's Current Ratio distribution charts can be found below:

* The bar in red indicates where MBS's Current Ratio falls into.


TSE:1401
86GF Score
MBS Inc TSE:1401
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

MBS 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.

MBS's Current Ratio for the fiscal year that ended in May. 2026 is calculated as

Current Ratio (A: May. 2026 )=Total Current Assets (A: May. 2026 )/Total Current Liabilities (A: May. 2026 )
=3651.123/1213.765
=3.01

MBS's Current Ratio for the quarter that ended in Feb. 2026 is calculated as

Current Ratio (Q: Feb. 2026 )=Total Current Assets (Q: Feb. 2026 )/Total Current Liabilities (Q: Feb. 2026 )
=3434.605/1561.896
=2.20

* 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 2.20 mean?
MBS (TSE:1401) has a Current Ratio of 2.20 as of Feb. 2026. This is 18% below median its historical median of 2.69. Over the past decade, MBS's Current Ratio has ranged from 1.70 to 3.30. According to the industry distribution chart, MBS ranks #276 out of 1787 companies in the Construction industry, placing it in the top 15.4%.
Is MBS's Current Ratio too high?
MBS's current Current Ratio of 2.20 is 18% below median its 10-year median of 2.69. Over the past 10 years, this metric has ranged from a low of 1.70 to a high of 3.30. The Construction industry median Current Ratio is 1.58. MBS's value of 2.20 is 39.2% above this industry median. Based on the distribution chart, MBS ranks #276 out of 1787 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, MBS has a GF Score™ of 86/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does MBS's Current Ratio compare to PWR and FIX?
According to the Construction industry distribution chart, MBS ranks #276 out of 1787 companies for Current Ratio. This places MBS in the top 15% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.58. MBS's value of 2.20 is 39.2% above this benchmark. Historically, MBS's own Current Ratio has ranged from 1.70 to 3.30 over the past decade. While the company's 10-year median is 2.69 vs. the industry median of 1.58, MBS 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 Construction company?
The median Current Ratio among Construction companies is 1.58, based on 1,787 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. MBS's current Current Ratio of 2.20 is 39.2% 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 Construction industry, the median Current Ratio is 1.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. MBS's current Current Ratio is 2.20, which is 18% below median its own 10-year median of 2.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MBS stock overvalued right now?
Based on GuruFocus' analysis, MBS (TSE:1401) is currently considered Significantly Overvalued. The stock's GF Value™ is 円924.25, compared to a current price of 円1,270.00 — trading 37.4% above its estimated fair value. The current Current Ratio is 2.20, which is 18% below median its 10-year median of 2.69 and 39.2% above the Construction industry median of 1.58. MBS's overall GF Score™ is 86/100 with 1 warning sign 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 MBS (TSE:1401), the current Current Ratio is 2.20 as of Feb. 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 MBS (TSE:1401) Overvalued in 2026?

Based on GuruFocus' analysis, MBS stock appears to be overvalued. The current stock price of 円1,270.00 is trading 37.4% above its estimated GF Value™ of 円924.25. GuruFocus considers MBS to be Significantly Overvalued.

Key valuation signals for TSE:1401:

  • Current Ratio: 2.20 (18% below median its 10-year median of 2.69)
  • GF Value™: 円924.25 vs. price of 円1,270.00 (37.4% above fair value)
  • GF Score™: 86/100 with 1 warning sign
  • Industry Position: 39.2% above the Construction median (#276 of 1787)

No single metric tells the full story. See the TSE:1401 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


MBS Business Description

Address Yamaguchi Prefecture, Ube, JPN, 1173-162
MBS Inc is a Japanese firm engaged in exterior and interior decoration of houses and buildings. It develops and sells functional paint and offers construction work. It also provides disaster prevention coating.
86GF Score

Get the complete analysis for TSE:1401

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

円1,270.00
Price
円924.25
GF Value