Smartvalue Co (TSE:9417) Current Ratio: 1.78 (As of Dec. 2025) — 18% Below Median

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TSE:9417 Smartvalue Co Ltd TSE:9417
40 GF Score
Price 円319.00
GF Value 円399.29
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is Smartvalue Co Current Ratio?

Smartvalue Co TSE:9417 40 Current Ratio is 1.78 as of Dec. 2025, which is 18% below its 10-year median of 2.16. GuruFocus rates TSE:9417 with a GF Score™ of 40/100 and a GF Value™ of 円399.29 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 2,871 Software companies, Smartvalue Co ranks worse than 52.21% 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. Smartvalue Co's current ratio for the quarter that ended in Dec. 2025 was 1.78.

Smartvalue Co has a current ratio of 1.78. It generally indicates good short-term financial strength.

The historical rank and industry rank for Smartvalue Co's Current Ratio or its related term are showing as below:

TSE:9417' s Current Ratio Range Over the Past 10 Years
Min: 0.98   Med: 2.16   Max: 4.35
Current: 1.73

During the past 12 years, Smartvalue Co's highest Current Ratio was 4.35. The lowest was 0.98. And the median was 2.16.

TSE:9417's Current Ratio is ranked worse than
52.21% of 2871 companies
in the Software industry
Industry Median: 1.81 vs TSE:9417: 1.73

Smartvalue Co  (TSE:9417) 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.


Smartvalue Co Current Ratio Related Terms


Smartvalue Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Smartvalue 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.

Smartvalue Co Current Ratio Chart

Smartvalue Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.59 2.49 2.70 1.85 1.91

Smartvalue Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.98 1.91 1.85 1.78 1.73

TSE:9417 vs MSFT, ORCL, PLTR: Current Ratio Comparison

For the Software - Infrastructure subindustry, Smartvalue 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.


Smartvalue Co Current Ratio vs Software Industry

For the Software industry and Technology sector, Smartvalue Co's Current Ratio distribution charts can be found below:

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


TSE:9417
40GF Score
Smartvalue Co Ltd TSE:9417
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Smartvalue 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.

Smartvalue Co's Current Ratio for the fiscal year that ended in Jun. 2025 is calculated as

Current Ratio (A: Jun. 2025 )=Total Current Assets (A: Jun. 2025 )/Total Current Liabilities (A: Jun. 2025 )
=5410.72/2829.956
=1.91

Smartvalue Co's Current Ratio for the quarter that ended in Dec. 2025 is calculated as

Current Ratio (Q: Dec. 2025 )=Total Current Assets (Q: Dec. 2025 )/Total Current Liabilities (Q: Dec. 2025 )
=4500.95/2522.869
=1.78

* 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 1.78 mean?
Smartvalue Co (TSE:9417) has a Current Ratio of 1.78 as of Dec. 2025. This is 18% below median its historical median of 2.16. Over the past decade, Smartvalue Co's Current Ratio has ranged from 0.98 to 4.35. According to the industry distribution chart, Smartvalue Co ranks #1499 out of 2871 companies in the Software industry, placing it in the top 52.2%.
Is Smartvalue Co's Current Ratio too high?
Smartvalue Co's current Current Ratio of 1.78 is 18% below median its 10-year median of 2.16. Over the past 10 years, this metric has ranged from a low of 0.98 to a high of 4.35. The Software industry median Current Ratio is 1.81. Smartvalue Co's value of 1.78 is 1.7% below this industry median. Based on the distribution chart, Smartvalue Co ranks #1499 out of 2871 companies in the Software industry, which is below the industry midpoint. Overall, Smartvalue Co has a GF Score™ of 40/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Smartvalue Co's Current Ratio compare to MSFT and ORCL?
According to the Software industry distribution chart, Smartvalue Co ranks #1499 out of 2871 companies for Current Ratio. This places Smartvalue Co in the lower half of its industry. The industry median Current Ratio is 1.81. Smartvalue Co's value of 1.78 is 1.7% below this benchmark. Historically, Smartvalue Co's own Current Ratio has ranged from 0.98 to 4.35 over the past decade. While the company's 10-year median is 2.16 vs. the industry median of 1.81, Smartvalue Co has consistently been below 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 Software company?
The median Current Ratio among Software companies is 1.81, based on 2,871 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. Smartvalue Co's current Current Ratio of 1.78 is 1.7% below 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 Software industry, the median Current Ratio is 1.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smartvalue Co's current Current Ratio is 1.78, which is 18% below median its own 10-year median of 2.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smartvalue Co stock overvalued right now?
Based on GuruFocus' analysis, Smartvalue Co (TSE:9417) is currently considered Modestly Undervalued. The stock's GF Value™ is 円399.29, compared to a current price of 円319.00 — trading 20.1% below its estimated fair value. The current Current Ratio is 1.78, which is 18% below median its 10-year median of 2.16 and 1.7% below the Software industry median of 1.81. Smartvalue Co's overall GF Score™ is 40/100 with 5 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 Smartvalue Co (TSE:9417), the current Current Ratio is 1.78 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 Smartvalue Co (TSE:9417) Overvalued in 2026?

Based on GuruFocus' analysis, Smartvalue Co stock appears to be undervalued. The current stock price of 円319.00 is trading 20.1% below its estimated GF Value™ of 円399.29. GuruFocus considers Smartvalue Co to be Modestly Undervalued.

Key valuation signals for TSE:9417:

  • Current Ratio: 1.78 (18% below median its 10-year median of 2.16)
  • GF Value™: 円399.29 vs. price of 円319.00 (20.1% below fair value)
  • GF Score™: 40/100 with 5 warning signs
  • Industry Position: 1.7% below the Software median (#1499 of 2871)

No single metric tells the full story. See the TSE:9417 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Smartvalue Co Business Description

Address 3-6-1 Doshomachi, 7th Floor, Keihanshin Midosuji Building, Chuo Ward, Osaka, JPN, 541-0045
Smartvalue Co Ltd provides cloud solutions in Japan. The group has three reportable segments: Digital Government, Mobility Services, and Smart Venue. The Digital Government segment offers Gabakura, a cloud suite that supports local governments in digitalizing administration and promoting open governance. The Mobility Services segment provides connected car solutions and platforms such as CIEMS Series and Kuruma Base. The Smart Venue segment focuses on creating new venue concepts in partnership with government initiatives, including the GLION ARENA KOBE project.
40GF Score

Get the complete analysis for TSE:9417

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

円319.00
Price
円399.29
GF Value