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Nippon Ski Resort Development Co has a current ratio of 1.74. It generally indicates good short-term financial strength.
The historical rank and industry rank for Nippon Ski Resort Development Co's Current Ratio or its related term are showing as below:
TSE:6040'
s Current Ratio Range Over the Past 10 Years
Min: 1.39 Med: 2.59 Max: 6.66
Current: 1.74
During the past 12 years, Nippon Ski Resort Development Co's highest Current Ratio was 6.66. The lowest was 1.39. And the median was 2.59.
TSE:6040's Current Ratio is ranked better than 60.66% of 854
companies
in the Travel & Leisure industry
Industry Median: 1.395
vs TSE:6040: 1.74
Nippon Ski Resort Development Co (TSE:6040) 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.
Nippon Ski Resort Development Co Current Ratio Related Terms
Nippon Ski Resort Development 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.
Nippon Ski Resort Development Co Current Ratio Chart
TSE:6040 vs LVS, MGM, WYNN: Current Ratio Comparison
For the Resorts & Casinos subindustry, Nippon Ski Resort Development 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.
Nippon Ski Resort Development Co Current Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Nippon Ski Resort Development Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Nippon Ski Resort Development 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.
Nippon Ski Resort Development Co (TSE:6040) has a Current Ratio of 1.74 as of Jan. 2026. This is 33% below median its historical median of 2.59. Over the past decade, Nippon Ski Resort Development Co's Current Ratio has ranged from 1.39 to 6.66. According to the industry distribution chart, Nippon Ski Resort Development Co ranks #336 out of 854 companies in the Travel & Leisure industry, placing it in the top 39.3%.
Is Nippon Ski Resort Development Co's Current Ratio too high?
Nippon Ski Resort Development Co's current Current Ratio of 1.74 is 33% below median its 10-year median of 2.59. Over the past 10 years, this metric has ranged from a low of 1.39 to a high of 6.66. The Travel & Leisure industry median Current Ratio is 1.40. Nippon Ski Resort Development Co's value of 1.74 is 24.7% above this industry median. Based on the distribution chart, Nippon Ski Resort Development Co ranks #336 out of 854 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Nippon Ski Resort Development Co has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nippon Ski Resort Development Co's Current Ratio compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Nippon Ski Resort Development Co ranks #336 out of 854 companies for Current Ratio. This puts Nippon Ski Resort Development Co in the upper half of its industry. The industry median Current Ratio is 1.40. Nippon Ski Resort Development Co's value of 1.74 is 24.7% above this benchmark. Historically, Nippon Ski Resort Development Co's own Current Ratio has ranged from 1.39 to 6.66 over the past decade. While the company's 10-year median is 2.59 vs. the industry median of 1.40, Nippon Ski Resort Development 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. Nippon Ski Resort Development Co's current Current Ratio of 1.74 is 24.7% 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. Nippon Ski Resort Development Co's current Current Ratio is 1.74, which is 33% below median its own 10-year median of 2.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Ski Resort Development Co stock overvalued right now?
Based on GuruFocus' analysis, Nippon Ski Resort Development Co (TSE:6040) is currently considered Modestly Undervalued. The stock's GF Value™ is 円565.28, compared to a current price of 円502.00 — trading 11.2% below its estimated fair value. The current Current Ratio is 1.74, which is 33% below median its 10-year median of 2.59 and 24.7% above the Travel & Leisure industry median of 1.40. Nippon Ski Resort Development Co's overall GF Score™ is 79/100 with 3 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 Nippon Ski Resort Development Co (TSE:6040), the current Current Ratio is 1.74 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.
Is Nippon Ski Resort Development Co (TSE:6040) Overvalued in 2026?
Based on GuruFocus' analysis, Nippon Ski Resort Development Co stock appears to be undervalued.
The current stock price of 円502.00 is trading 11.2% below its estimated GF Value™ of 円565.28.
GuruFocus considers Nippon Ski Resort Development Co to be Modestly Undervalued.
Key valuation signals for TSE:6040:
Current Ratio: 1.74 (33% below median its 10-year median of 2.59)
GF Value™: 円565.28 vs. price of 円502.00 (11.2% below fair value)
Industry Position: 24.7% above the Travel & Leisure median (#336 of 854)
No single metric tells the full story. See the TSE:6040 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nippon Ski Resort Development Co Business Description
Nippon Ski Resort Development Co Ltd engages in the management and operation of ski resorts, and relevant facilities and services. It also provides consulting and advisory services on ski resorts, including technical support, business support, rental business support, and other services.
79GF Score
Get the complete analysis for TSE:6040
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