Towa Food Service Co (TSE:3329) Current Ratio: 4.32 (As of Apr. 2026) — 50% Above Median


TSE:3329 Towa Food Service Co Ltd TSE:3329
73 GF Score
Price 円2,095.00
GF Value 円2,261.77
Valuation Fairly Valued
! 2 Warning Signs
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What is Towa Food Service Co Current Ratio?

Towa Food Service Co TSE:3329 +0.24% 73 Current Ratio is 4.32 as of Apr. 2026, which is 50% above its 10-year median of 2.88. GuruFocus rates TSE:3329 with a GF Score™ of 73/100 and a GF Value™ of 円2,261.77 (Fairly Valued). The stock has 2 warning signs investors should review. Among 361 Restaurants companies, Towa Food Service Co ranks better than 97.51% 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. Towa Food Service Co's current ratio for the quarter that ended in Apr. 2026 was 4.32.

Towa Food Service Co has a current ratio of 4.32. 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 Towa Food Service Co's Current Ratio or its related term are showing as below:

TSE:3329' s Current Ratio Range Over the Past 10 Years
Min: 1.43   Med: 2.88   Max: 4.32
Current: 4.32

During the past 13 years, Towa Food Service Co's highest Current Ratio was 4.32. The lowest was 1.43. And the median was 2.88.

TSE:3329's Current Ratio is ranked better than
97.51% of 361 companies
in the Restaurants industry
Industry Median: 0.99 vs TSE:3329: 4.32

Towa Food Service Co  (TSE:3329) 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.


Towa Food Service Co Current Ratio Related Terms


Towa Food Service Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Towa Food Service 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.

Towa Food Service Co Current Ratio Chart

Towa Food Service Co Annual Data
Trend Apr16 Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.15 2.88 2.72 3.56 4.11

Towa Food Service Co Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 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 3.56 3.95 4.11 3.91 4.32

TSE:3329 vs MCD, SBUX, YUM: Current Ratio Comparison

For the Restaurants subindustry, Towa Food Service 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.


Towa Food Service Co Current Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Towa Food Service Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Towa Food Service Co's Current Ratio falls into.


TSE:3329
73GF Score
Towa Food Service Co Ltd TSE:3329
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Towa Food Service 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.

Towa Food Service Co's Current Ratio for the fiscal year that ended in Apr. 2025 is calculated as

Current Ratio (A: Apr. 2025 )=Total Current Assets (A: Apr. 2025 )/Total Current Liabilities (A: Apr. 2025 )
=5271.607/1282.114
=4.11

Towa Food Service Co's Current Ratio for the quarter that ended in Apr. 2026 is calculated as

Current Ratio (Q: Apr. 2026 )=Total Current Assets (Q: Apr. 2026 )/Total Current Liabilities (Q: Apr. 2026 )
=5757.437/1333.959
=4.32

* 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 4.32 mean?
Towa Food Service Co (TSE:3329) has a Current Ratio of 4.32 as of Apr. 2026. This is 50% above median its historical median of 2.88. Over the past decade, Towa Food Service Co's Current Ratio has ranged from 1.43 to 4.32. According to the industry distribution chart, Towa Food Service Co ranks #9 out of 361 companies in the Restaurants industry, placing it in the top 2.5%.
Is Towa Food Service Co's Current Ratio too high?
Towa Food Service Co's current Current Ratio of 4.32 is 50% above median its 10-year median of 2.88. Over the past 10 years, this metric has ranged from a low of 1.43 to a high of 4.32. The Restaurants industry median Current Ratio is 0.99. Towa Food Service Co's value of 4.32 is 336.4% above this industry median. Based on the distribution chart, Towa Food Service Co ranks #9 out of 361 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Towa Food Service Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towa Food Service Co's Current Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Towa Food Service Co ranks #9 out of 361 companies for Current Ratio. This places Towa Food Service Co in the top 3% of its industry — outperforming the majority of peers. The industry median Current Ratio is 0.99. Towa Food Service Co's value of 4.32 is 336.4% above this benchmark. Historically, Towa Food Service Co's own Current Ratio has ranged from 1.43 to 4.32 over the past decade. While the company's 10-year median is 2.88 vs. the industry median of 0.99, Towa Food Service 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 361 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. Towa Food Service Co's current Current Ratio of 4.32 is 336.4% 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. Towa Food Service Co's current Current Ratio is 4.32, which is 50% above median its own 10-year median of 2.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towa Food Service Co stock overvalued right now?
Based on GuruFocus' analysis, Towa Food Service Co (TSE:3329) is currently considered Fairly Valued. The stock's GF Value™ is 円2,261.77, compared to a current price of 円2,095.00 — trading 7.4% below its estimated fair value. The current Current Ratio is 4.32, which is 50% above median its 10-year median of 2.88 and 336.4% above the Restaurants industry median of 0.99. Towa Food Service Co's overall GF Score™ is 73/100 with 2 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 Towa Food Service Co (TSE:3329), the current Current Ratio is 4.32 as of Apr. 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 Towa Food Service Co (TSE:3329) Overvalued in 2026?

Based on GuruFocus' analysis, Towa Food Service Co stock appears to be undervalued. The current stock price of 円2,095.00 is trading 7.4% below its estimated GF Value™ of 円2,261.77. GuruFocus considers Towa Food Service Co to be Fairly Valued.

Key valuation signals for TSE:3329:

  • Current Ratio: 4.32 (50% above median its 10-year median of 2.88)
  • GF Value™: 円2,261.77 vs. price of 円2,095.00 (7.4% below fair value)
  • GF Score™: 73/100 with 2 warning signs
  • Industry Position: 336.4% above the Restaurants median (#9 of 361)

No single metric tells the full story. See the TSE:3329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Towa Food Service Co Business Description

Address 3-20-1, Towa J\'S Building, 6th Floor, Shinbashi, Minato-ku, Tokyo, JPN, 105-0004
Towa Food Service Co Ltd operates of restaurants, cafes, and other specialty food stores. Its product line includes store chains known as Spaghetti-ya Dona, Ducky Duck and Pronto. The company offers coffee, tea, pasta and pizza, and other dining and cafe related products. It operates in a single segment which is food service business.
73GF Score

Get the complete analysis for TSE:3329

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

円2,095.00
Price
円2,261.77
GF Value