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West HoldingsTSE:1407 +1.30%77 Current Ratio is 2.20 as of Feb. 2026, which is 8% below its 10-year median of 2.38. GuruFocus rates TSE:1407 with a GF Score™ of 77/100 and a GF Value™ of 円2,487.85 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 446 Utilities - Independent Power Producers companies, West Holdings ranks better than 73.09% 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. West Holdings's current ratio for the quarter that ended in Feb. 2026 was 2.20.
West Holdings has a current ratio of 2.20. It generally indicates good short-term financial strength.
The historical rank and industry rank for West Holdings's Current Ratio or its related term are showing as below:
TSE:1407'
s Current Ratio Range Over the Past 10 Years
Min: 2.03 Med: 2.38 Max: 2.72
Current: 2.2
During the past 13 years, West Holdings's highest Current Ratio was 2.72. The lowest was 2.03. And the median was 2.38.
West Holdings (TSE:1407) 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.
West Holdings Current Ratio Related Terms
West Holdings Current Ratio Historical Data
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The historical data trend for West Holdings'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.
For the Utilities - Renewable subindustry, West Holdings'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.
West Holdings Current Ratio vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, West Holdings's Current Ratio distribution charts can be found below:
* The bar in red indicates where West Holdings's Current Ratio falls into.
* 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.
West Holdings (TSE:1407) has a Current Ratio of 2.20 as of Feb. 2026. This is near median its historical median of 2.38. Over the past decade, West Holdings' Current Ratio has ranged from 2.03 to 2.72. According to the industry distribution chart, West Holdings ranks #120 out of 446 companies in the Utilities - Independent Power Producers industry, placing it in the top 26.9%.
Is West Holdings' Current Ratio too high?
West Holdings' current Current Ratio of 2.20 is near median its 10-year median of 2.38. Over the past 10 years, this metric has ranged from a low of 2.03 to a high of 2.72. The Utilities - Independent Power Producers industry median Current Ratio is 1.36. West Holdings' value of 2.20 is 61.8% above this industry median. Based on the distribution chart, West Holdings ranks #120 out of 446 companies in the Utilities - Independent Power Producers industry, which is above the industry midpoint. Overall, West Holdings has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does West Holdings' Current Ratio compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, West Holdings ranks #120 out of 446 companies for Current Ratio. This puts West Holdings in the upper half of its industry. The industry median Current Ratio is 1.36. West Holdings' value of 2.20 is 61.8% above this benchmark. Historically, West Holdings' own Current Ratio has ranged from 2.03 to 2.72 over the past decade. While the company's 10-year median is 2.38 vs. the industry median of 1.36, West Holdings 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 an Utilities - Independent Power Producers company?
The median Current Ratio among Utilities - Independent Power Producers companies is 1.36, based on 446 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. West Holdings's current Current Ratio of 2.20 is 61.8% 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 Utilities - Independent Power Producers industry, the median Current Ratio is 1.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. West Holdings's current Current Ratio is 2.20, which is near median its own 10-year median of 2.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West Holdings stock overvalued right now?
Based on GuruFocus' analysis, West Holdings (TSE:1407) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,487.85, compared to a current price of 円2,179.00 — trading 12.4% below its estimated fair value. The current Current Ratio is 2.20, which is near median its 10-year median of 2.38 and 61.8% above the Utilities - Independent Power Producers industry median of 1.36. West Holdings' overall GF Score™ is 77/100 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 West Holdings (TSE:1407), 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 West Holdings (TSE:1407) Overvalued in 2026?
Based on GuruFocus' analysis, West Holdings stock appears to be undervalued.
The current stock price of 円2,179.00 is trading 12.4% below its estimated GF Value™ of 円2,487.85.
GuruFocus considers West Holdings to be Modestly Undervalued.
Key valuation signals for TSE:1407:
Current Ratio: 2.20 (near median its 10-year median of 2.38)
GF Value™: 円2,487.85 vs. price of 円2,179.00 (12.4% below fair value)
Industry Position: 61.8% above the Utilities - Independent Power Producers median (#120 of 446)
No single metric tells the full story. See the TSE:1407 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
West Holdings Corp is engaged in the solar power generation. The company generates solar power for municipalities, residential and industrial use. Its business activities are divided into different divisions including Stadtberg business, Solar power generation for municipalities, special high-pressure solar power generation, Industrial solar power generation, Residential solar power generation, O & M (operation and management), Sales of electricity and Esco Business. Stadtberg division provides consulting and operation support for infrastructure services centered on renewable energy. O & M division monitors the photovoltaic power plant and maintains the maximum amount of power generation. Its Esco division provides various energy-saving measures.
77GF Score
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