Will Smart Co (TSE:175A) Quick Ratio: 0.91 (As of Dec. 2025) — 24% Below 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.

TSE:175A Will Smart Co Ltd TSE:175A
2 GF Score
Price 円690.00
! 5 Warning Signs
View Full Analysis

What is Will Smart Co Quick Ratio?

Will Smart Co TSE:175A +15.97% 2 Quick Ratio is 0.91 as of Dec. 2025, which is 24% below its 10-year median of 1.19. GuruFocus rates TSE:175A with a GF Score™ of 2/100. The stock has 5 warning signs investors should review. Among 2,870 Software companies, Will Smart Co ranks worse than 84.15% 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. Will Smart Co's quick ratio for the quarter that ended in Dec. 2025 was 0.91.

Will Smart Co has a quick ratio of 0.91. It indicates that the company cannot currently fully pay back its current liabilities.

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

TSE:175A' s Quick Ratio Range Over the Past 10 Years
Min: 0.79   Med: 1.19   Max: 2.03
Current: 0.79

During the past 4 years, Will Smart Co's highest Quick Ratio was 2.03. The lowest was 0.79. And the median was 1.19.

TSE:175A's Quick Ratio is ranked worse than
84.15% of 2870 companies
in the Software industry
Industry Median: 1.7 vs TSE:175A: 0.79

Will Smart Co  (TSE:175A) 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.


Will Smart Co Quick Ratio Related Terms


Will Smart Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Will Smart 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.

Will Smart Co Quick Ratio Chart

Will Smart Co Annual Data
Trend Mar22 Mar23 Mar24 Dec25
Quick Ratio
2.03 1.14 1.24 0.91

Will Smart Co Quarterly Data
Mar22 Mar23 Dec23 Mar24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Quick Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 1.75 1.35 0.98 0.91 0.79

TSE:175A vs UBER, SHOP, CRM: Quick Ratio Comparison

For the Software - Application subindustry, Will Smart 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.


Will Smart Co Quick Ratio vs Software Industry

For the Software industry and Technology sector, Will Smart Co's Quick Ratio distribution charts can be found below:

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


TSE:175A
2GF Score
Will Smart Co Ltd TSE:175A
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Will Smart 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.

Will Smart Co's Quick Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Quick Ratio (A: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(405.663-17.727)/426.724
=0.91

Will Smart Co's Quick Ratio for the quarter that ended in Dec. 2025 is calculated as

Quick Ratio (Q: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(405.663-17.727)/426.724
=0.91

* 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 0.91 mean?
Will Smart Co (TSE:175A) has a Quick Ratio of 0.91 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Will Smart Co and its competitors. This is 24% below median its historical median of 1.19. Over the past decade, Will Smart Co's Quick Ratio has ranged from 0.79 to 2.03. According to the industry distribution chart, Will Smart Co ranks #2415 out of 2870 companies in the Software industry, placing it in the top 84.1%.
Is Will Smart Co's Quick Ratio too high?
Will Smart Co's current Quick Ratio of 0.91 is 24% below median its 10-year median of 1.19. Over the past 10 years, this metric has ranged from a low of 0.79 to a high of 2.03. The Software industry median Quick Ratio is 1.70. Will Smart Co's value of 0.91 is 46.5% below this industry median. Based on the distribution chart, Will Smart Co ranks #2415 out of 2870 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Will Smart Co has a GF Score™ of 2/100, reflecting its overall financial health beyond just this single metric.
How does Will Smart Co's Quick Ratio compare to UBER and SHOP?
According to the Software industry distribution chart, Will Smart Co ranks #2415 out of 2870 companies for Quick Ratio. This places Will Smart Co in the lower half of its industry. The industry median Quick Ratio is 1.70. Will Smart Co's value of 0.91 is 46.5% below this benchmark. Historically, Will Smart Co's own Quick Ratio has ranged from 0.79 to 2.03 over the past decade. While the company's 10-year median is 1.19 vs. the industry median of 1.70, Will Smart 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 Quick Ratio for a Software company?
The median Quick Ratio among Software companies is 1.70, based on 2,870 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. Will Smart Co's current Quick Ratio of 0.91 is 46.5% 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 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 Will Smart Co and its competitors. For the Software industry, the median Quick Ratio is 1.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Will Smart Co's current Quick Ratio is 0.91, which is 24% below median its own 10-year median of 1.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Will Smart Co stock overvalued right now?
Will Smart Co (TSE:175A) has a current Quick Ratio of 0.91. The current Quick Ratio is 0.91, which is 24% below median its 10-year median of 1.19 and 46.5% below the Software industry median of 1.70. Will Smart Co's overall GF Score™ is 2/100 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 Will Smart Co (TSE:175A), the current Quick Ratio is 0.91 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.

Will Smart Co Business Description

Address 2-11-6 Tomioka, Koto-ku, Tokyo, JPN, 135-0047
Will Smart Co Ltd is engaged in planning and proposing solutions and software developments with operational support services to solve business issues by utilizing DX technologies, focusing on the mobility industry.
2GF Score

Get the complete analysis for TSE:175A

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

円690.00
Price