Hikari Business Form CoTSE:3948 -0.79%55 Current Ratio is 3.58 as of Dec. 2025, which is 68% above its 10-year median of 2.13. GuruFocus rates TSE:3948 with a GF Score™ of 55/100 and a GF Value™ of 円673.57 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,092 Business Services companies, Hikari Business Form Co ranks better than 81.68% 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. Hikari Business Form Co's current ratio for the quarter that ended in Dec. 2025 was 3.58.
Hikari Business Form Co has a current ratio of 3.58. 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 Hikari Business Form Co's Current Ratio or its related term are showing as below:
TSE:3948'
s Current Ratio Range Over the Past 10 Years
Min: 1.61 Med: 2.13 Max: 4.05
Current: 3.58
During the past 13 years, Hikari Business Form Co's highest Current Ratio was 4.05. The lowest was 1.61. And the median was 2.13.
TSE:3948's Current Ratio is ranked better than 81.68% of 1092
companies
in the Business Services industry
Industry Median: 1.815
vs TSE:3948: 3.58
Hikari Business Form Co (TSE:3948) 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.
Hikari Business Form Co Current Ratio Related Terms
Hikari Business Form Co Current Ratio Historical Data
* 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.
TSE:3948 vs CTAS, CPRT, ULS: Current Ratio Comparison
For the Specialty Business Services subindustry, Hikari Business Form 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.
Hikari Business Form Co Current Ratio vs Business Services Industry
For the Business Services industry and Industrials sector, Hikari Business Form Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Hikari Business Form Co'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.
Hikari Business Form Co (TSE:3948) has a Current Ratio of 3.58 as of Dec. 2025. This is 68% above median its historical median of 2.13. Over the past decade, Hikari Business Form Co's Current Ratio has ranged from 1.61 to 4.05. According to the industry distribution chart, Hikari Business Form Co ranks #200 out of 1092 companies in the Business Services industry, placing it in the top 18.3%.
Is Hikari Business Form Co's Current Ratio too high?
Hikari Business Form Co's current Current Ratio of 3.58 is 68% above median its 10-year median of 2.13. Over the past 10 years, this metric has ranged from a low of 1.61 to a high of 4.05. The Business Services industry median Current Ratio is 1.82. Hikari Business Form Co's value of 3.58 is 97.2% above this industry median. Based on the distribution chart, Hikari Business Form Co ranks #200 out of 1092 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, Hikari Business Form Co has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hikari Business Form Co's Current Ratio compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Hikari Business Form Co ranks #200 out of 1092 companies for Current Ratio. This places Hikari Business Form Co in the top 18% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.82. Hikari Business Form Co's value of 3.58 is 97.2% above this benchmark. Historically, Hikari Business Form Co's own Current Ratio has ranged from 1.61 to 4.05 over the past decade. While the company's 10-year median is 2.13 vs. the industry median of 1.82, Hikari Business Form 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 1.82, based on 1,092 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. Hikari Business Form Co's current Current Ratio of 3.58 is 97.2% 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 Business Services industry, the median Current Ratio is 1.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hikari Business Form Co's current Current Ratio is 3.58, which is 68% above median its own 10-year median of 2.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hikari Business Form Co stock overvalued right now?
Based on GuruFocus' analysis, Hikari Business Form Co (TSE:3948) is currently considered Significantly Overvalued. The stock's GF Value™ is 円673.57, compared to a current price of 円1,131.00 — trading 67.9% above its estimated fair value. The current Current Ratio is 3.58, which is 68% above median its 10-year median of 2.13 and 97.2% above the Business Services industry median of 1.82. Hikari Business Form Co's overall GF Score™ is 55/100 with 6 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 Hikari Business Form Co (TSE:3948), the current Current Ratio is 3.58 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 Hikari Business Form Co (TSE:3948) Overvalued in 2026?
Based on GuruFocus' analysis, Hikari Business Form Co stock appears to be overvalued.
The current stock price of 円1,131.00 is trading 67.9% above its estimated GF Value™ of 円673.57.
GuruFocus considers Hikari Business Form Co to be Significantly Overvalued.
Key valuation signals for TSE:3948:
Current Ratio: 3.58 (68% above median its 10-year median of 2.13)
GF Value™: 円673.57 vs. price of 円1,131.00 (67.9% above fair value)
Industry Position: 97.2% above the Business Services median (#200 of 1092)
No single metric tells the full story. See the TSE:3948 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hikari Business Form Co Ltd is engaged in providing printing services. The services offered by the company are commercial printing, business process outsourcing, post process, web solution, DPP, and others.
55GF Score
Get the complete analysis for TSE:3948
Current Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3948 has been successfully added to your 
