TORIF (Eternal Hospitality Group Co) Quick Ratio: 1.28 (As of Jan. 2026) — Near Median


TORIF Eternal Hospitality Group Co Ltd TORIF
75 GF Score
Price $17.85
GF Value $27.79
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What is Eternal Hospitality Group Co Quick Ratio?

Eternal Hospitality Group Co TORIF 75 Quick Ratio is 1.28 as of Jan. 2026, which is 4% above its 10-year median of 1.23. GuruFocus rates TORIF with a GF Score™ of 75/100 and a GF Value™ of $27.79. Among 363 Restaurants companies, Eternal Hospitality Group Co ranks better than 70.8% 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. Eternal Hospitality Group Co's quick ratio for the quarter that ended in Jan. 2026 was 1.28.

Eternal Hospitality Group Co has a quick ratio of 1.28. It generally indicates good short-term financial strength.

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

TORIF' s Quick Ratio Range Over the Past 10 Years
Min: 0.71   Med: 1.23   Max: 1.96
Current: 1.26

During the past 13 years, Eternal Hospitality Group Co's highest Quick Ratio was 1.96. The lowest was 0.71. And the median was 1.23.

TORIF's Quick Ratio is ranked better than
70.8% of 363 companies
in the Restaurants industry
Industry Median: 0.88 vs TORIF: 1.26

Eternal Hospitality Group Co  (OTCPK:TORIF) 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.


Eternal Hospitality Group Co Quick Ratio Related Terms


Eternal Hospitality Group Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Eternal Hospitality Group 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.

Eternal Hospitality Group Co Quick Ratio Chart

Eternal Hospitality Group Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.88 1.77 1.17 1.32 1.31

Eternal Hospitality Group Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 1.32 1.31 1.32 1.28 1.26

TORIF vs MCD, SBUX, YUM: Quick Ratio Comparison

For the Restaurants subindustry, Eternal Hospitality Group 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.


Eternal Hospitality Group Co Quick Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Eternal Hospitality Group Co's Quick Ratio falls into.


TORIF
75GF Score
Eternal Hospitality Group Co Ltd TORIF
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Eternal Hospitality Group 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.

Eternal Hospitality Group Co's Quick Ratio for the fiscal year that ended in Jul. 2025 is calculated as

Quick Ratio (A: Jul. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(71.116-1.423)/53.277
=1.31

Eternal Hospitality Group Co's Quick Ratio for the quarter that ended in Jan. 2026 is calculated as

Quick Ratio (Q: Jan. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(71.443-1.644)/54.449
=1.28

* 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 1.28 mean?
Eternal Hospitality Group Co (TORIF) has a Quick Ratio of 1.28 as of Jan. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Eternal Hospitality Group Co and its competitors. This is near median its historical median of 1.23. Over the past decade, Eternal Hospitality Group Co's Quick Ratio has ranged from 0.71 to 1.96. According to the industry distribution chart, Eternal Hospitality Group Co ranks #106 out of 363 companies in the Restaurants industry, placing it in the top 29.2%.
Is Eternal Hospitality Group Co's Quick Ratio too high?
Eternal Hospitality Group Co's current Quick Ratio of 1.28 is near median its 10-year median of 1.23. Over the past 10 years, this metric has ranged from a low of 0.71 to a high of 1.96. The Restaurants industry median Quick Ratio is 0.88. Eternal Hospitality Group Co's value of 1.28 is 45.5% above this industry median. Based on the distribution chart, Eternal Hospitality Group Co ranks #106 out of 363 companies in the Restaurants industry, which is above the industry midpoint. Overall, Eternal Hospitality Group Co has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Quick Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eternal Hospitality Group Co ranks #106 out of 363 companies for Quick Ratio. This puts Eternal Hospitality Group Co in the upper half of its industry. The industry median Quick Ratio is 0.88. Eternal Hospitality Group Co's value of 1.28 is 45.5% above this benchmark. Historically, Eternal Hospitality Group Co's own Quick Ratio has ranged from 0.71 to 1.96 over the past decade. While the company's 10-year median is 1.23 vs. the industry median of 0.88, Eternal Hospitality Group 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 Restaurants company?
The median Quick Ratio among Restaurants companies is 0.88, based on 363 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. Eternal Hospitality Group Co's current Quick Ratio of 1.28 is 45.5% 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 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 Eternal Hospitality Group Co and its competitors. For the Restaurants industry, the median Quick Ratio is 0.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Hospitality Group Co's current Quick Ratio is 1.28, which is near median its own 10-year median of 1.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Quick Ratio of 1.28. The stock's GF Value™ is $27.79, compared to a current price of $17.85 — trading 35.8% below its estimated fair value. The current Quick Ratio is 1.28, which is near median its 10-year median of 1.23 and 45.5% above the Restaurants industry median of 0.88. Eternal Hospitality Group Co's overall GF Score™ is 75/100. 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 Eternal Hospitality Group Co (TORIF), the current Quick Ratio is 1.28 as of Jan. 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued. The current stock price of $17.85 is trading 35.8% below its estimated GF Value™ of $27.79.

Key valuation signals for TORIF:

  • Quick Ratio: 1.28 (near median its 10-year median of 1.23)
  • GF Value™: $27.79 vs. price of $17.85 (35.8% below fair value)
  • GF Score™: 75/100
  • Industry Position: 45.5% above the Restaurants median (#106 of 363)

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


Eternal Hospitality Group Co Business Description

Other Exchanges 3193:Japan
Address 4-2-13 Awajicho, 20th Floor, Chuo-ku, Osaka, JPN, 541-0047
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
75GF Score

Get the complete analysis for TORIF

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

$17.85
Price
$27.79
GF Value