TYGIF (Toyo Gosei Co) Current Ratio: 1.34 (As of Mar. 2026) — 30% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TYGIF Toyo Gosei Co Ltd TYGIF
77 GF Score
Price $32.74
GF Value $20.11
! 5 Warning Signs
View Full Analysis

What is Toyo Gosei Co Current Ratio?

Toyo Gosei Co TYGIF -31.79% 77 Current Ratio is 1.34 as of Mar. 2026, which is 30% above its 10-year median of 1.03. GuruFocus rates TYGIF with a GF Score™ of 77/100 and a GF Value™ of $20.11. The stock has 5 warning signs investors should review. Among 1,605 Chemicals companies, Toyo Gosei Co ranks worse than 71.9% 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. Toyo Gosei Co's current ratio for the quarter that ended in Mar. 2026 was 1.34.

Toyo Gosei Co has a current ratio of 1.34. It generally indicates good short-term financial strength.

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

TYGIF' s Current Ratio Range Over the Past 10 Years
Min: 0.8   Med: 1.03   Max: 1.34
Current: 1.34

During the past 13 years, Toyo Gosei Co's highest Current Ratio was 1.34. The lowest was 0.80. And the median was 1.03.

TYGIF's Current Ratio is ranked worse than
71.9% of 1605 companies
in the Chemicals industry
Industry Median: 1.88 vs TYGIF: 1.34

Toyo Gosei Co  (OTCPK:TYGIF) 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.


Toyo Gosei Co Current Ratio Related Terms


Toyo Gosei Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Toyo Gosei 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.

Toyo Gosei Co Current Ratio Chart

Toyo Gosei Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.02 1.11 1.11 1.14 1.34

Toyo Gosei Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 1.14 1.11 1.17 1.16 1.34

TYGIF vs DOW: Current Ratio Comparison

For the Chemicals subindustry, Toyo Gosei 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.


Toyo Gosei Co Current Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Toyo Gosei Co's Current Ratio distribution charts can be found below:

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


TYGIF
77GF Score
Toyo Gosei Co Ltd TYGIF
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Toyo Gosei 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.

Toyo Gosei Co's Current Ratio for the fiscal year that ended in Mar. 2026 is calculated as

Current Ratio (A: Mar. 2026 )=Total Current Assets (A: Mar. 2026 )/Total Current Liabilities (A: Mar. 2026 )
=159.387/118.69
=1.34

Toyo Gosei Co's Current Ratio for the quarter that ended in Mar. 2026 is calculated as

Current Ratio (Q: Mar. 2026 )=Total Current Assets (Q: Mar. 2026 )/Total Current Liabilities (Q: Mar. 2026 )
=159.387/118.69
=1.34

* 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 1.34 mean?
Toyo Gosei Co (TYGIF) has a Current Ratio of 1.34 as of Mar. 2026. This is 30% above median its historical median of 1.03. Over the past decade, Toyo Gosei Co's Current Ratio has ranged from 0.80 to 1.34. According to the industry distribution chart, Toyo Gosei Co ranks #1154 out of 1605 companies in the Chemicals industry, placing it in the top 71.9%.
Is Toyo Gosei Co's Current Ratio too high?
Toyo Gosei Co's current Current Ratio of 1.34 is 30% above median its 10-year median of 1.03. Over the past 10 years, this metric has ranged from a low of 0.80 to a high of 1.34. The Chemicals industry median Current Ratio is 1.88. Toyo Gosei Co's value of 1.34 is 28.7% below this industry median. Based on the distribution chart, Toyo Gosei Co ranks #1154 out of 1605 companies in the Chemicals industry, which is below the industry midpoint. Overall, Toyo Gosei Co has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Toyo Gosei Co's Current Ratio compare to DOW?
According to the Chemicals industry distribution chart, Toyo Gosei Co ranks #1154 out of 1605 companies for Current Ratio. This places Toyo Gosei Co in the lower half of its industry. The industry median Current Ratio is 1.88. Toyo Gosei Co's value of 1.34 is 28.7% below this benchmark. Historically, Toyo Gosei Co's own Current Ratio has ranged from 0.80 to 1.34 over the past decade. While the company's 10-year median is 1.03 vs. the industry median of 1.88, Toyo Gosei 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 Chemicals company?
The median Current Ratio among Chemicals companies is 1.88, based on 1,605 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. Toyo Gosei Co's current Current Ratio of 1.34 is 28.7% 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 Chemicals industry, the median Current Ratio is 1.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Toyo Gosei Co's current Current Ratio is 1.34, which is 30% above median its own 10-year median of 1.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Toyo Gosei Co stock overvalued right now?
Toyo Gosei Co (TYGIF) has a current Current Ratio of 1.34. The stock's GF Value™ is $20.11, compared to a current price of $32.74 — trading 62.8% above its estimated fair value. The current Current Ratio is 1.34, which is 30% above median its 10-year median of 1.03 and 28.7% below the Chemicals industry median of 1.88. Toyo Gosei Co's overall GF Score™ is 77/100 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 Toyo Gosei Co (TYGIF), the current Current Ratio is 1.34 as of Mar. 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 Toyo Gosei Co (TYGIF) Overvalued in 2026?

Based on GuruFocus' analysis, Toyo Gosei Co stock appears to be overvalued. The current stock price of $32.74 is trading 62.8% above its estimated GF Value™ of $20.11.

Key valuation signals for TYGIF:

  • Current Ratio: 1.34 (30% above median its 10-year median of 1.03)
  • GF Value™: $20.11 vs. price of $32.74 (62.8% above fair value)
  • GF Score™: 77/100 with 5 warning signs
  • Industry Position: 28.7% below the Chemicals median (#1154 of 1605)

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


Toyo Gosei Co Business Description

Other Exchanges 4970:Japan
Address 1-22-16, Asakusabashi Taito-ku, Hulic Asakusabashi Building, 8th Floor, Tokyo, JPN, 111-0053
Toyo Gosei Co Ltd is divided into Photosensitive materials, Green chemical, Energy, Aroma Chemical, and Logistics. Photosensitive materials include manufacturing of photoresist-type materials vital to semiconductors, LCD displays, and plasma displays. Green chemical involves recycling, purification and separation of waste solvents, Energy includes manufacturing of ionic liquids and electrolytes for lithium ion secondary batteries and double layer capacitors. Aroma chemical comprises of manufacturing and sale of materials for the fragrance and flavoring industries and Logistics involves support from storage to transport of dangerous substance.
77GF Score

Get the complete analysis for TYGIF

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

$32.74
Price
$20.11
GF Value