Cotta Co (FSE:3359) Quick Ratio: 1.20 (As of Mar. 2026) — 19% Below Median


FSE:3359 Cotta Co Ltd FSE:3359
12 GF Score
Price 円369.00
GF Value 円844.02
! 5 Warning Signs
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What is Cotta Co Quick Ratio?

Cotta Co FSE:3359 12 Quick Ratio is 1.20 as of Mar. 2026, which is 19% below its 10-year median of 1.48. GuruFocus rates FSE:3359 with a GF Score™ of 12/100 and a GF Value™ of 円844.02. The stock has 5 warning signs investors should review. Among 396 Packaging & Containers companies, Cotta Co ranks better than 52.78% on this metric.

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. It is calculated as a company's Total Current Assets excludes Total Inventories divides by its Total Current Liabilities. Cotta Co's quick ratio for the quarter that ended in Mar. 2026 was 1.20.

Cotta Co has a quick ratio of 1.20. It generally indicates good short-term financial strength.

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

FSE:3359' s Quick Ratio Range Over the Past 10 Years
Min: 1.04   Med: 1.48   Max: 2.22
Current: 1.2

During the past 13 years, Cotta Co's highest Quick Ratio was 2.22. The lowest was 1.04. And the median was 1.48.

FSE:3359's Quick Ratio is ranked better than
52.78% of 396 companies
in the Packaging & Containers industry
Industry Median: 1.13 vs FSE:3359: 1.20

Cotta Co  (FSE:3359) Quick Ratio Explanation

The quick ratio is more conservative than the Current Ratio because it excludes inventories from current assets. The ratio derives its name presumably from the fact that assets such as cash and marketable securities are quick sources of cash. Inventories generally take time to be converted into cash, and if they have to be sold quickly, the company may have to accept a lower price than book value of these inventories. As a result, they are justifiably excluded from assets that are ready sources of immediate cash.

In general, low or decreasing quick ratios generally suggest that a company is over-leveraged, struggling to maintain or grow sales, paying bills too quickly or collecting receivables too slowly. On the other hand, a high or increasing quick ratio generally indicates that a company is experiencing solid top-line growth, quickly converting receivables into cash, and easily able to cover its financial obligations. Such companies often have faster inventory turnover and cash conversion cycles.

The higher the quick ratio, the better the company's liquidity position.


Cotta Co Quick Ratio Related Terms


Cotta Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Cotta Co's Quick 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.

Cotta Co Quick Ratio Chart

Cotta Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.23 1.19 1.18 1.30 1.04

Cotta Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Quick 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 1.53 1.30 1.21 1.04 1.20

FSE:3359 vs SW, PKG, IP: Quick Ratio Comparison

For the Packaging & Containers subindustry, Cotta Co's Quick Ratio, along with its competitors' market caps and Quick 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.


Cotta Co Quick Ratio vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Cotta Co's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Cotta Co's Quick Ratio falls into.


FSE:3359
12GF Score
Cotta Co Ltd FSE:3359
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Cotta Co Quick Ratio Calculation

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. For this reason, the ratio excludes inventories from current assets.

Cotta Co's Quick Ratio for the fiscal year that ended in Sep. 2025 is calculated as

Quick Ratio (A: Sep. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(6225.544-2596.299)/3501.072
=1.04

Cotta Co's Quick Ratio for the quarter that ended in Mar. 2026 is calculated as

Quick Ratio (Q: Mar. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(6412.646-2229.426)/3477.336
=1.20

* 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 Quick Ratio →
What does a Quick Ratio of 1.20 mean?
Cotta Co (FSE:3359) has a Quick Ratio of 1.20 as of Mar. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Cotta Co and its competitors. This is 19% below median its historical median of 1.48. Over the past decade, Cotta Co's Quick Ratio has ranged from 1.04 to 2.22. According to the industry distribution chart, Cotta Co ranks #187 out of 396 companies in the Packaging & Containers industry, placing it in the top 47.2%.
Is Cotta Co's Quick Ratio too high?
Cotta Co's current Quick Ratio of 1.20 is 19% below median its 10-year median of 1.48. Over the past 10 years, this metric has ranged from a low of 1.04 to a high of 2.22. The Packaging & Containers industry median Quick Ratio is 1.13. Cotta Co's value of 1.20 is 6.2% above this industry median. Based on the distribution chart, Cotta Co ranks #187 out of 396 companies in the Packaging & Containers industry, which is above the industry midpoint. Overall, Cotta Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Cotta Co's Quick Ratio compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Cotta Co ranks #187 out of 396 companies for Quick Ratio. This puts Cotta Co in the upper half of its industry. The industry median Quick Ratio is 1.13. Cotta Co's value of 1.20 is 6.2% above this benchmark. Historically, Cotta Co's own Quick Ratio has ranged from 1.04 to 2.22 over the past decade. While the company's 10-year median is 1.48 vs. the industry median of 1.13, Cotta 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 Quick Ratio for a Packaging & Containers company?
The median Quick Ratio among Packaging & Containers companies is 1.13, based on 396 companies in the industry. Companies in the top quartile (top 25%) have a Quick Ratio significantly above this median, while those in the bottom quartile fall well below. However, Quick Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cotta Co's current Quick Ratio of 1.20 is 6.2% 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 Quick Ratio mean?
A high Quick Ratio can signal that a stock is expensive relative to its fundamentals. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Cotta Co and its competitors. For the Packaging & Containers industry, the median Quick Ratio is 1.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cotta Co's current Quick Ratio is 1.20, which is 19% below median its own 10-year median of 1.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cotta Co stock overvalued right now?
Cotta Co (FSE:3359) has a current Quick Ratio of 1.20. The stock's GF Value™ is 円844.02, compared to a current price of 円369.00 — trading 56.3% below its estimated fair value. The current Quick Ratio is 1.20, which is 19% below median its 10-year median of 1.48 and 6.2% above the Packaging & Containers industry median of 1.13. Cotta Co's overall GF Score™ is 12/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Quick Ratio calculated?
Quick Ratio is calculated from a company's financial statements. For Cotta Co (FSE:3359), the current Quick Ratio is 1.20 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 Cotta Co (FSE:3359) Overvalued in 2026?

Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued. The current stock price of 円369.00 is trading 56.3% below its estimated GF Value™ of 円844.02.

Key valuation signals for FSE:3359:

  • Quick Ratio: 1.20 (19% below median its 10-year median of 1.48)
  • GF Value™: 円844.02 vs. price of 円369.00 (56.3% below fair value)
  • GF Score™: 12/100 with 5 warning signs
  • Industry Position: 6.2% above the Packaging & Containers median (#187 of 396)

No single metric tells the full story. See the FSE:3359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cotta Co Business Description

Other Exchanges 3359:Japan
Address 4478-8 Kamiao, Oita Prefecture, Tsukumi, JPN, 879-2461
Cotta Co Ltd manufactures and sells confectionery food materials and food packaging materials in Japan. It offers cake boxes, handbags, wrapping paper, ribbons, freshness preserving agents, and confectionery materials such as butter and flour. The company serves candy stores, bakeries, and individuals.
12GF Score

Get the complete analysis for FSE:3359

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

円369.00
Price
円844.02
GF Value