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.
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.
ESCON Japan REIT Investment (TSE:2971) 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.
ESCON Japan REIT Investment Quick Ratio Related Terms
ESCON Japan REIT Investment Quick Ratio Historical Data
* 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 REIT - Retail subindustry, ESCON Japan REIT Investment'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.
ESCON Japan REIT Investment Quick Ratio vs REITs Industry
For the REITs industry and Real Estate sector, ESCON Japan REIT Investment's Quick Ratio distribution charts can be found below:
* The bar in red indicates where ESCON Japan REIT Investment's Quick Ratio falls into.
ESCON Japan REIT Investment 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.
* 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.
ESCON Japan REIT Investment (TSE:2971) has a Quick Ratio of 0.49 as of Jan. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on ESCON Japan REIT Investment and its competitors. This is 36% below median its historical median of 0.76. Over the past decade, ESCON Japan REIT Investment's Quick Ratio has ranged from 0.15 to 8.27. According to the industry distribution chart, ESCON Japan REIT Investment ranks #513 out of 743 companies in the REITs industry, placing it in the top 69%.
Is ESCON Japan REIT Investment's Quick Ratio too high?
ESCON Japan REIT Investment's current Quick Ratio of 0.49 is 36% below median its 10-year median of 0.76. Over the past 10 years, this metric has ranged from a low of 0.15 to a high of 8.27. The REITs industry median Quick Ratio is 0.87. ESCON Japan REIT Investment's value of 0.49 is 43.7% below this industry median. Based on the distribution chart, ESCON Japan REIT Investment ranks #513 out of 743 companies in the REITs industry, which is below the industry midpoint. Overall, ESCON Japan REIT Investment has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ESCON Japan REIT Investment's Quick Ratio compare to SPG and O?
According to the REITs industry distribution chart, ESCON Japan REIT Investment ranks #513 out of 743 companies for Quick Ratio. This places ESCON Japan REIT Investment in the lower half of its industry. The industry median Quick Ratio is 0.87. ESCON Japan REIT Investment's value of 0.49 is 43.7% below this benchmark. Historically, ESCON Japan REIT Investment's own Quick Ratio has ranged from 0.15 to 8.27 over the past decade. While the company's 10-year median is 0.76 vs. the industry median of 0.87, ESCON Japan REIT Investment 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 REITs company?
The median Quick Ratio among REITs companies is 0.87, based on 743 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. ESCON Japan REIT Investment's current Quick Ratio of 0.49 is 43.7% 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 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 ESCON Japan REIT Investment and its competitors. For the REITs industry, the median Quick Ratio is 0.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ESCON Japan REIT Investment's current Quick Ratio is 0.49, which is 36% below median its own 10-year median of 0.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ESCON Japan REIT Investment stock overvalued right now?
Based on GuruFocus' analysis, ESCON Japan REIT Investment (TSE:2971) is currently considered Modestly Undervalued. The stock's GF Value™ is 円134,535.91, compared to a current price of 円111,800.00 — trading 16.9% below its estimated fair value. The current Quick Ratio is 0.49, which is 36% below median its 10-year median of 0.76 and 43.7% below the REITs industry median of 0.87. ESCON Japan REIT Investment's overall GF Score™ is 60/100 with 7 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 ESCON Japan REIT Investment (TSE:2971), the current Quick Ratio is 0.49 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 ESCON Japan REIT Investment (TSE:2971) Overvalued in 2026?
Based on GuruFocus' analysis, ESCON Japan REIT Investment stock appears to be undervalued.
The current stock price of 円111,800.00 is trading 16.9% below its estimated GF Value™ of 円134,535.91.
GuruFocus considers ESCON Japan REIT Investment to be Modestly Undervalued.
Key valuation signals for TSE:2971:
Quick Ratio: 0.49 (36% below median its 10-year median of 0.76)
GF Value™: 円134,535.91 vs. price of 円111,800.00 (16.9% below fair value)
Industry Position: 43.7% below the REITs median (#513 of 743)
No single metric tells the full story. See the TSE:2971 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ESCON Japan REIT Investment Corp is a Japanese real estate investment trust that invests in lifestyle-related assets. Its main investment is leasehold land properties known as "sokochi," with stable, high-quality commercial facilities occupying the site.
60GF Score
Get the complete analysis for TSE:2971
Quick Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:2971 has been successfully added to your 
