TMS CoTSE:4891 -0.96%31 Current Ratio is 30.42 as of Dec. 2025, which is 4% above its 10-year median of 29.35. GuruFocus rates TSE:4891 with a GF Score™ of 31/100. The stock has 1 warning sign investors should review. Among 1,409 Biotechnology companies, TMS Co ranks better than 96.59% 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. TMS Co's current ratio for the quarter that ended in Dec. 2025 was 30.42.
TMS Co has a current ratio of 30.42. 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 TMS Co's Current Ratio or its related term are showing as below:
TSE:4891'
s Current Ratio Range Over the Past 10 Years
Min: 9.54 Med: 29.35 Max: 55.78
Current: 30.42
During the past 5 years, TMS Co's highest Current Ratio was 55.78. The lowest was 9.54. And the median was 29.35.
TSE:4891's Current Ratio is ranked better than 96.59% of 1409
companies
in the Biotechnology industry
Industry Median: 3.89
vs TSE:4891: 30.42
TMS Co (TSE:4891) 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.
TMS Co Current Ratio Related Terms
TMS Co Current Ratio Historical Data
* Premium members only.
The historical data trend for TMS 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.
TSE:4891 vs VRTX, REGN, ALNY: Current Ratio Comparison
For the Biotechnology subindustry, TMS 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.
TMS Co Current Ratio vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, TMS Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where TMS 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.
TMS Co (TSE:4891) has a Current Ratio of 30.42 as of Dec. 2025. This is near median its historical median of 29.35. Over the past decade, TMS Co's Current Ratio has ranged from 9.54 to 55.78. According to the industry distribution chart, TMS Co ranks #48 out of 1409 companies in the Biotechnology industry, placing it in the top 3.4%.
Is TMS Co's Current Ratio too high?
TMS Co's current Current Ratio of 30.42 is near median its 10-year median of 29.35. Over the past 10 years, this metric has ranged from a low of 9.54 to a high of 55.78. The Biotechnology industry median Current Ratio is 3.89. TMS Co's value of 30.42 is 682% above this industry median. Based on the distribution chart, TMS Co ranks #48 out of 1409 companies in the Biotechnology industry, which is in the top quartile — a strong position relative to peers. Overall, TMS Co has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does TMS Co's Current Ratio compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, TMS Co ranks #48 out of 1409 companies for Current Ratio. This places TMS Co in the top 3% of its industry — outperforming the majority of peers. The industry median Current Ratio is 3.89. TMS Co's value of 30.42 is 682% above this benchmark. Historically, TMS Co's own Current Ratio has ranged from 9.54 to 55.78 over the past decade. While the company's 10-year median is 29.35 vs. the industry median of 3.89, TMS 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 Biotechnology company?
The median Current Ratio among Biotechnology companies is 3.89, based on 1,409 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. TMS Co's current Current Ratio of 30.42 is 682% 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 Biotechnology industry, the median Current Ratio is 3.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TMS Co's current Current Ratio is 30.42, which is near median its own 10-year median of 29.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TMS Co stock overvalued right now?
TMS Co (TSE:4891) has a current Current Ratio of 30.42. The current Current Ratio is 30.42, which is near median its 10-year median of 29.35 and 682% above the Biotechnology industry median of 3.89. TMS Co's overall GF Score™ is 31/100 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 TMS Co (TSE:4891), the current Current Ratio is 30.42 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.
TMS Co Ltd is focused on researching, developing, manufacturing, and selling pharmaceuticals. The company is involved in conducting research and development of SMTP compounds, which are drug candidate substances targeting soluble epoxide hydrolase (sEH), an enzyme found in the human body. It is developing sEH inhibitors for various inflammatory diseases. The company's clinical pipeline comprises three compounds: TMS-007 (being developed as a potential treatment for acute cerebral infarction), which is in the late clinical stage, TMS-010, and JX09 (for resistant and poorly controlled hypertension) and TMS-008 (to target acute inflammatory diseases such as kidney injury and cancer cachexia), which are in the early clinical stage. In addition, it has TMS-009 as a backup compound for TMS-008.
31GF Score
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