Booking Resort Co (TSE:324A) Current Ratio: 4.71 (As of Jan. 2026) — 94% Above Median

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TSE:324A Booking Resort Co Ltd TSE:324A
20 GF Score
Price 円703.00
! 1 Warning Sign
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What is Booking Resort Co Current Ratio?

Booking Resort Co TSE:324A +0.43% 20 Current Ratio is 4.71 as of Jan. 2026, which is 94% above its 10-year median of 2.43. GuruFocus rates TSE:324A with a GF Score™ of 20/100. The stock has 1 warning sign investors should review. Among 854 Travel & Leisure companies, Booking Resort Co ranks better than 79.98% 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. Booking Resort Co's current ratio for the quarter that ended in Jan. 2026 was 4.71.

Booking Resort Co has a current ratio of 4.71. 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 Booking Resort Co's Current Ratio or its related term are showing as below:

TSE:324A' s Current Ratio Range Over the Past 10 Years
Min: 1.31   Med: 2.43   Max: 4.79
Current: 2.99

During the past 4 years, Booking Resort Co's highest Current Ratio was 4.79. The lowest was 1.31. And the median was 2.43.

TSE:324A's Current Ratio is ranked better than
79.98% of 854 companies
in the Travel & Leisure industry
Industry Median: 1.395 vs TSE:324A: 2.99

Booking Resort Co  (TSE:324A) 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.


Booking Resort Co Current Ratio Related Terms


Booking Resort Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Booking Resort 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.

Booking Resort Co Current Ratio Chart

Booking Resort Co Annual Data
Trend Apr23 Apr24 Apr25 Apr26
Current Ratio
1.87 1.31 4.79 2.99

Booking Resort Co Quarterly Data
Apr23 Apr24 Oct24 Apr25 Jul25 Oct25 Jan26 Apr26
Current Ratio Get a 7-Day Free Trial 4.79 5.98 4.88 4.71 2.99

TSE:324A vs BKNG, ABNB, RCL: Current Ratio Comparison

For the Travel Services subindustry, Booking Resort 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.


Booking Resort Co Current Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Booking Resort Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Booking Resort Co's Current Ratio falls into.


TSE:324A
20GF Score
Booking Resort Co Ltd TSE:324A
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Booking Resort 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.

Booking Resort Co's Current Ratio for the fiscal year that ended in Apr. 2026 is calculated as

Current Ratio (A: Apr. 2026 )=Total Current Assets (A: Apr. 2026 )/Total Current Liabilities (A: Apr. 2026 )
=922.875/308.602
=2.99

Booking Resort 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 )
=1353.81/287.731
=4.71

* 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 4.71 mean?
Booking Resort Co (TSE:324A) has a Current Ratio of 4.71 as of Jan. 2026. This is 94% above median its historical median of 2.43. Over the past decade, Booking Resort Co's Current Ratio has ranged from 1.31 to 4.79. According to the industry distribution chart, Booking Resort Co ranks #171 out of 854 companies in the Travel & Leisure industry, placing it in the top 20%.
Is Booking Resort Co's Current Ratio too high?
Booking Resort Co's current Current Ratio of 4.71 is 94% above median its 10-year median of 2.43. Over the past 10 years, this metric has ranged from a low of 1.31 to a high of 4.79. The Travel & Leisure industry median Current Ratio is 1.40. Booking Resort Co's value of 4.71 is 237.6% above this industry median. Based on the distribution chart, Booking Resort Co ranks #171 out of 854 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Booking Resort Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Booking Resort Co's Current Ratio compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Booking Resort Co ranks #171 out of 854 companies for Current Ratio. This places Booking Resort Co in the top 20% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.40. Booking Resort Co's value of 4.71 is 237.6% above this benchmark. Historically, Booking Resort Co's own Current Ratio has ranged from 1.31 to 4.79 over the past decade. While the company's 10-year median is 2.43 vs. the industry median of 1.40, Booking Resort 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 Travel & Leisure company?
The median Current Ratio among Travel & Leisure companies is 1.40, based on 854 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. Booking Resort Co's current Current Ratio of 4.71 is 237.6% 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 Travel & Leisure industry, the median Current Ratio is 1.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Booking Resort Co's current Current Ratio is 4.71, which is 94% above median its own 10-year median of 2.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Booking Resort Co stock overvalued right now?
Booking Resort Co (TSE:324A) has a current Current Ratio of 4.71. The current Current Ratio is 4.71, which is 94% above median its 10-year median of 2.43 and 237.6% above the Travel & Leisure industry median of 1.40. Booking Resort Co's overall GF Score™ is 20/100 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 Booking Resort Co (TSE:324A), the current Current Ratio is 4.71 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.

Booking Resort Co Business Description

Address 2-6-20 Umeda, 15th Floor, Osaka Kita-ku, Osaka, JPN, 530-0001
Booking Resort Co Ltd is engaged in Customer attraction support business to obtain accommodation reservations from travelers and Resort accommodation management business.
20GF Score

Get the complete analysis for TSE:324A

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

円703.00
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