JAC Recruitment Co (TSE:2124) Current Ratio: 3.20 (As of Dec. 2025) — Near Median


TSE:2124 JAC Recruitment Co Ltd TSE:2124
87 GF Score
Price 円852.00
GF Value 円1,040.55
Valuation Modestly Undervalued
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What is JAC Recruitment Co Current Ratio?

JAC Recruitment Co TSE:2124 -0.58% 87 Current Ratio is 3.20 as of Dec. 2025, which is at its 10-year median of 3.20. GuruFocus rates TSE:2124 with a GF Score™ of 87/100 and a GF Value™ of 円1,040.55 (Modestly Undervalued). Among 1,093 Business Services companies, JAC Recruitment Co ranks better than 81.43% 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. JAC Recruitment Co's current ratio for the quarter that ended in Dec. 2025 was 3.20.

JAC Recruitment Co has a current ratio of 3.20. 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 JAC Recruitment Co's Current Ratio or its related term are showing as below:

TSE:2124' s Current Ratio Range Over the Past 10 Years
Min: 2.35   Med: 3.2   Max: 3.74
Current: 3.58

During the past 13 years, JAC Recruitment Co's highest Current Ratio was 3.74. The lowest was 2.35. And the median was 3.20.

TSE:2124's Current Ratio is ranked better than
81.43% of 1093 companies
in the Business Services industry
Industry Median: 1.8 vs TSE:2124: 3.58

JAC Recruitment Co  (TSE:2124) 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.


JAC Recruitment Co Current Ratio Related Terms


JAC Recruitment Co Current Ratio Historical Data

* Premium members only.

The historical data trend for JAC Recruitment 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.

JAC Recruitment Co Current Ratio Chart

JAC Recruitment 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 2.81 2.89 3.20 2.89 3.20

JAC Recruitment 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 3.40 2.94 4.23 3.20 3.58

TSE:2124 vs KFY, RHI, TNET: Current Ratio Comparison

For the Staffing & Employment Services subindustry, JAC Recruitment 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.


JAC Recruitment Co Current Ratio vs Business Services Industry

For the Business Services industry and Industrials sector, JAC Recruitment Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where JAC Recruitment Co's Current Ratio falls into.


TSE:2124
87GF Score
JAC Recruitment Co Ltd TSE:2124
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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JAC Recruitment 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.

JAC Recruitment 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 )
=26790/8359
=3.20

JAC Recruitment 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 )
=26790/8359
=3.20

* 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 3.20 mean?
JAC Recruitment Co (TSE:2124) has a Current Ratio of 3.20 as of Dec. 2025. This is near median its historical median of 3.20. Over the past decade, JAC Recruitment Co's Current Ratio has ranged from 2.35 to 3.74. According to the industry distribution chart, JAC Recruitment Co ranks #203 out of 1093 companies in the Business Services industry, placing it in the top 18.6%.
Is JAC Recruitment Co's Current Ratio too high?
JAC Recruitment Co's current Current Ratio of 3.20 is near median its 10-year median of 3.20. Over the past 10 years, this metric has ranged from a low of 2.35 to a high of 3.74. The Business Services industry median Current Ratio is 1.80. JAC Recruitment Co's value of 3.20 is 77.8% above this industry median. Based on the distribution chart, JAC Recruitment Co ranks #203 out of 1093 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, JAC Recruitment 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 JAC Recruitment Co's Current Ratio compare to KFY and RHI?
According to the Business Services industry distribution chart, JAC Recruitment Co ranks #203 out of 1093 companies for Current Ratio. This places JAC Recruitment Co in the top 19% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.80. JAC Recruitment Co's value of 3.20 is 77.8% above this benchmark. Historically, JAC Recruitment Co's own Current Ratio has ranged from 2.35 to 3.74 over the past decade. While the company's 10-year median is 3.20 vs. the industry median of 1.80, JAC Recruitment 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 Business Services company?
The median Current Ratio among Business Services companies is 1.80, based on 1,093 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. JAC Recruitment Co's current Current Ratio of 3.20 is 77.8% 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 Business Services industry, the median Current Ratio is 1.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JAC Recruitment Co's current Current Ratio is 3.20, which is near median its own 10-year median of 3.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JAC Recruitment Co stock overvalued right now?
Based on GuruFocus' analysis, JAC Recruitment Co (TSE:2124) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,040.55, compared to a current price of 円852.00 — trading 18.1% below its estimated fair value. The current Current Ratio is 3.20, which is near median its 10-year median of 3.20 and 77.8% above the Business Services industry median of 1.80. JAC Recruitment Co's overall GF Score™ is 87/100. 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 JAC Recruitment Co (TSE:2124), the current Current Ratio is 3.20 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 JAC Recruitment Co (TSE:2124) Overvalued in 2026?

Based on GuruFocus' analysis, JAC Recruitment Co stock appears to be undervalued. The current stock price of 円852.00 is trading 18.1% below its estimated GF Value™ of 円1,040.55. GuruFocus considers JAC Recruitment Co to be Modestly Undervalued.

Key valuation signals for TSE:2124:

  • Current Ratio: 3.20 (near median its 10-year median of 3.20)
  • GF Value™: 円1,040.55 vs. price of 円852.00 (18.1% below fair value)
  • GF Score™: 87/100
  • Industry Position: 77.8% above the Business Services median (#203 of 1093)

No single metric tells the full story. See the TSE:2124 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JAC Recruitment Co Business Description

Address 1-105 Kanda Jimbocho, Chiyoda-ku, 14th Floor Jinbocho Mitsui Building, Tokyo, JPN, 101-0051
JAC Recruitment Co Ltd provide appropriate and attentive consultation services to both companies seeking talent and candidates who wish to change jobs. Its recruitment services include JAC Recruitment, JAC Digital, JAC Executive, JAC International, JAC Career, VantagePoint, JAC Interim Professional Solutions, JAC RPO, and CareerCross.
87GF Score

Get the complete analysis for TSE:2124

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

円852.00
Price
円1,040.55
GF Value