Three F Co (TSE:7544) Current Ratio: 5.85 (As of Feb. 2026) — 14% Below Median

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TSE:7544 Three F Co Ltd TSE:7544
74 GF Score
Price 円560.00
GF Value 円478.88
Valuation Modestly Overvalued
! 1 Warning Sign
View Full Analysis

What is Three F Co Current Ratio?

Three F Co TSE:7544 74 Current Ratio is 5.85 as of Feb. 2026, which is 14% below its 10-year median of 6.83. GuruFocus rates TSE:7544 with a GF Score™ of 74/100 and a GF Value™ of 円478.88 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 313 Retail - Defensive companies, Three F Co ranks better than 91.05% 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. Three F Co's current ratio for the quarter that ended in Feb. 2026 was 5.85.

Three F Co has a current ratio of 5.85. 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 Three F Co's Current Ratio or its related term are showing as below:

TSE:7544' s Current Ratio Range Over the Past 10 Years
Min: 0.7   Med: 6.83   Max: 8.53
Current: 5.85

During the past 13 years, Three F Co's highest Current Ratio was 8.53. The lowest was 0.70. And the median was 6.83.

TSE:7544's Current Ratio is ranked better than
91.05% of 313 companies
in the Retail - Defensive industry
Industry Median: 1.31 vs TSE:7544: 5.85

Three F Co  (TSE:7544) 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.


Three F Co Current Ratio Related Terms


Three F Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Three F 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.

Three F Co Current Ratio Chart

Three F Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.25 7.38 5.58 6.99 5.85

Three F Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 5.58 5.54 6.99 5.45 5.85

TSE:7544 vs KR: Current Ratio Comparison

For the Grocery Stores subindustry, Three F 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.


Three F Co Current Ratio vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Three F Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Three F Co's Current Ratio falls into.


TSE:7544
74GF Score
Three F Co Ltd TSE:7544
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Three F 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.

Three F Co's Current Ratio for the fiscal year that ended in Feb. 2026 is calculated as

Current Ratio (A: Feb. 2026 )=Total Current Assets (A: Feb. 2026 )/Total Current Liabilities (A: Feb. 2026 )
=5113/874
=5.85

Three F Co's Current Ratio for the quarter that ended in Feb. 2026 is calculated as

Current Ratio (Q: Feb. 2026 )=Total Current Assets (Q: Feb. 2026 )/Total Current Liabilities (Q: Feb. 2026 )
=5113/874
=5.85

* 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 5.85 mean?
Three F Co (TSE:7544) has a Current Ratio of 5.85 as of Feb. 2026. This is 14% below median its historical median of 6.83. Over the past decade, Three F Co's Current Ratio has ranged from 0.70 to 8.53. According to the industry distribution chart, Three F Co ranks #28 out of 313 companies in the Retail - Defensive industry, placing it in the top 8.9%.
Is Three F Co's Current Ratio too high?
Three F Co's current Current Ratio of 5.85 is 14% below median its 10-year median of 6.83. Over the past 10 years, this metric has ranged from a low of 0.70 to a high of 8.53. The Retail - Defensive industry median Current Ratio is 1.31. Three F Co's value of 5.85 is 346.6% above this industry median. Based on the distribution chart, Three F Co ranks #28 out of 313 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Three F Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's Current Ratio compare to KR?
According to the Retail - Defensive industry distribution chart, Three F Co ranks #28 out of 313 companies for Current Ratio. This places Three F Co in the top 9% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.31. Three F Co's value of 5.85 is 346.6% above this benchmark. Historically, Three F Co's own Current Ratio has ranged from 0.70 to 8.53 over the past decade. While the company's 10-year median is 6.83 vs. the industry median of 1.31, Three F 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 Retail - Defensive company?
The median Current Ratio among Retail - Defensive companies is 1.31, based on 313 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. Three F Co's current Current Ratio of 5.85 is 346.6% 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 Retail - Defensive industry, the median Current Ratio is 1.31 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three F Co's current Current Ratio is 5.85, which is 14% below median its own 10-year median of 6.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円478.88, compared to a current price of 円560.00 — trading 16.9% above its estimated fair value. The current Current Ratio is 5.85, which is 14% below median its 10-year median of 6.83 and 346.6% above the Retail - Defensive industry median of 1.31. Three F Co's overall GF Score™ is 74/100 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 Three F Co (TSE:7544), the current Current Ratio is 5.85 as of Feb. 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 Three F Co (TSE:7544) Overvalued in 2026?

Based on GuruFocus' analysis, Three F Co stock appears to be overvalued. The current stock price of 円560.00 is trading 16.9% above its estimated GF Value™ of 円478.88. GuruFocus considers Three F Co to be Modestly Overvalued.

Key valuation signals for TSE:7544:

  • Current Ratio: 5.85 (14% below median its 10-year median of 6.83)
  • GF Value™: 円478.88 vs. price of 円560.00 (16.9% above fair value)
  • GF Score™: 74/100 with 1 warning sign
  • Industry Position: 346.6% above the Retail - Defensive median (#28 of 313)

No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three F Co Business Description

Address 17 Nihon-Ohdori, Naka-ku, Kanagawa-ken, Yokohama, JPN, 231-8507
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
74GF Score

Get the complete analysis for TSE:7544

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

円560.00
Price
円478.88
GF Value