EF-ONTSE:9514 +1.24%71 Current Ratio is 1.68 as of Dec. 2025, which is 11% above its 10-year median of 1.51. GuruFocus rates TSE:9514 with a GF Score™ of 71/100 and a GF Value™ of 円497.99 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 446 Utilities - Independent Power Producers companies, EF-ON ranks better than 67.04% 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. EF-ON's current ratio for the quarter that ended in Dec. 2025 was 1.68.
EF-ON has a current ratio of 1.68. It generally indicates good short-term financial strength.
The historical rank and industry rank for EF-ON's Current Ratio or its related term are showing as below:
TSE:9514'
s Current Ratio Range Over the Past 10 Years
Min: 0.88 Med: 1.51 Max: 1.96
Current: 1.96
During the past 13 years, EF-ON's highest Current Ratio was 1.96. The lowest was 0.88. And the median was 1.51.
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.
EF-ON Current Ratio Related Terms
EF-ON Current Ratio Historical Data
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The historical data trend for EF-ON'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.
For the Utilities - Renewable subindustry, EF-ON'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.
EF-ON Current Ratio vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, EF-ON's Current Ratio distribution charts can be found below:
* The bar in red indicates where EF-ON'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.
EF-ON (TSE:9514) has a Current Ratio of 1.68 as of Dec. 2025. This is 11% above median its historical median of 1.51. Over the past decade, EF-ON's Current Ratio has ranged from 0.88 to 1.96. According to the industry distribution chart, EF-ON ranks #147 out of 446 companies in the Utilities - Independent Power Producers industry, placing it in the top 33%.
Is EF-ON's Current Ratio too high?
EF-ON's current Current Ratio of 1.68 is 11% above median its 10-year median of 1.51. Over the past 10 years, this metric has ranged from a low of 0.88 to a high of 1.96. The Utilities - Independent Power Producers industry median Current Ratio is 1.36. EF-ON's value of 1.68 is 23.5% above this industry median. Based on the distribution chart, EF-ON ranks #147 out of 446 companies in the Utilities - Independent Power Producers industry, which is above the industry midpoint. Overall, EF-ON has a GF Score™ of 71/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does EF-ON's Current Ratio compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, EF-ON ranks #147 out of 446 companies for Current Ratio. This puts EF-ON in the upper half of its industry. The industry median Current Ratio is 1.36. EF-ON's value of 1.68 is 23.5% above this benchmark. Historically, EF-ON's own Current Ratio has ranged from 0.88 to 1.96 over the past decade. While the company's 10-year median is 1.51 vs. the industry median of 1.36, EF-ON 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 an Utilities - Independent Power Producers company?
The median Current Ratio among Utilities - Independent Power Producers companies is 1.36, based on 446 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. EF-ON's current Current Ratio of 1.68 is 23.5% 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 Utilities - Independent Power Producers industry, the median Current Ratio is 1.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EF-ON's current Current Ratio is 1.68, which is 11% above median its own 10-year median of 1.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EF-ON stock overvalued right now?
Based on GuruFocus' analysis, EF-ON (TSE:9514) is currently considered Possible Value Trap. The stock's GF Value™ is 円497.99, compared to a current price of 円327.00 — trading 34.3% below its estimated fair value. The current Current Ratio is 1.68, which is 11% above median its 10-year median of 1.51 and 23.5% above the Utilities - Independent Power Producers industry median of 1.36. EF-ON's overall GF Score™ is 71/100 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 EF-ON (TSE:9514), the current Current Ratio is 1.68 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 EF-ON (TSE:9514) Overvalued in 2026?
Based on GuruFocus' analysis, EF-ON stock appears to be undervalued.
The current stock price of 円327.00 is trading 34.3% below its estimated GF Value™ of 円497.99.
GuruFocus considers EF-ON to be Possible Value Trap.
Key valuation signals for TSE:9514:
Current Ratio: 1.68 (11% above median its 10-year median of 1.51)
GF Value™: 円497.99 vs. price of 円327.00 (34.3% below fair value)
Industry Position: 23.5% above the Utilities - Independent Power Producers median (#147 of 446)
No single metric tells the full story. See the TSE:9514 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
EF-ON Inc is an energy service company. It operates through two business segments. The Energy Conservation Support Services segment is involved in the investigation and diagnostication of the energy usage for corporation customers, as well as the design, construction and operation of energy conservation facilities and systems. The Biomass Power Generation segment is engaged in the development, construction and operation of new energy power plants.
71GF Score
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