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Nippon Ski Resort Development Co has a quick ratio of 1.41. It generally indicates good short-term financial strength.
The historical rank and industry rank for Nippon Ski Resort Development Co's Quick Ratio or its related term are showing as below:
TSE:6040'
s Quick Ratio Range Over the Past 10 Years
Min: 1.3 Med: 2.25 Max: 6.25
Current: 1.41
During the past 12 years, Nippon Ski Resort Development Co's highest Quick Ratio was 6.25. The lowest was 1.30. And the median was 2.25.
TSE:6040's Quick Ratio is ranked better than 58.9% of 854
companies
in the Travel & Leisure industry
Industry Median: 1.15
vs TSE:6040: 1.41
Nippon Ski Resort Development Co (TSE:6040) 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.
Nippon Ski Resort Development Co Quick Ratio Related Terms
Nippon Ski Resort Development Co 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.
Nippon Ski Resort Development Co Quick Ratio Chart
TSE:6040 vs LVS, MGM, WYNN: Quick Ratio Comparison
For the Resorts & Casinos subindustry, Nippon Ski Resort Development 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.
Nippon Ski Resort Development Co Quick Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Nippon Ski Resort Development Co's Quick Ratio distribution charts can be found below:
* The bar in red indicates where Nippon Ski Resort Development Co's Quick Ratio falls into.
Nippon Ski Resort Development 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.
* 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.
Nippon Ski Resort Development Co (TSE:6040) has a Quick Ratio of 1.41 as of Jan. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Nippon Ski Resort Development Co and its competitors. This is 37% below median its historical median of 2.25. Over the past decade, Nippon Ski Resort Development Co's Quick Ratio has ranged from 1.30 to 6.25. According to the industry distribution chart, Nippon Ski Resort Development Co ranks #351 out of 854 companies in the Travel & Leisure industry, placing it in the top 41.1%.
Is Nippon Ski Resort Development Co's Quick Ratio too high?
Nippon Ski Resort Development Co's current Quick Ratio of 1.41 is 37% below median its 10-year median of 2.25. Over the past 10 years, this metric has ranged from a low of 1.30 to a high of 6.25. The Travel & Leisure industry median Quick Ratio is 1.15. Nippon Ski Resort Development Co's value of 1.41 is 22.6% above this industry median. Based on the distribution chart, Nippon Ski Resort Development Co ranks #351 out of 854 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Nippon Ski Resort Development Co has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nippon Ski Resort Development Co's Quick Ratio compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Nippon Ski Resort Development Co ranks #351 out of 854 companies for Quick Ratio. This puts Nippon Ski Resort Development Co in the upper half of its industry. The industry median Quick Ratio is 1.15. Nippon Ski Resort Development Co's value of 1.41 is 22.6% above this benchmark. Historically, Nippon Ski Resort Development Co's own Quick Ratio has ranged from 1.30 to 6.25 over the past decade. While the company's 10-year median is 2.25 vs. the industry median of 1.15, Nippon Ski Resort Development 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 Travel & Leisure company?
The median Quick Ratio among Travel & Leisure companies is 1.15, based on 854 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. Nippon Ski Resort Development Co's current Quick Ratio of 1.41 is 22.6% 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 Nippon Ski Resort Development Co and its competitors. For the Travel & Leisure industry, the median Quick Ratio is 1.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Ski Resort Development Co's current Quick Ratio is 1.41, which is 37% below median its own 10-year median of 2.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Ski Resort Development Co stock overvalued right now?
Based on GuruFocus' analysis, Nippon Ski Resort Development Co (TSE:6040) is currently considered Modestly Undervalued. The stock's GF Value™ is 円565.28, compared to a current price of 円503.00 — trading 11% below its estimated fair value. The current Quick Ratio is 1.41, which is 37% below median its 10-year median of 2.25 and 22.6% above the Travel & Leisure industry median of 1.15. Nippon Ski Resort Development Co's overall GF Score™ is 79/100 with 3 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 Nippon Ski Resort Development Co (TSE:6040), the current Quick Ratio is 1.41 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 Nippon Ski Resort Development Co (TSE:6040) Overvalued in 2026?
Based on GuruFocus' analysis, Nippon Ski Resort Development Co stock appears to be undervalued.
The current stock price of 円503.00 is trading 11% below its estimated GF Value™ of 円565.28.
GuruFocus considers Nippon Ski Resort Development Co to be Modestly Undervalued.
Key valuation signals for TSE:6040:
Quick Ratio: 1.41 (37% below median its 10-year median of 2.25)
GF Value™: 円565.28 vs. price of 円503.00 (11% below fair value)
Industry Position: 22.6% above the Travel & Leisure median (#351 of 854)
No single metric tells the full story. See the TSE:6040 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nippon Ski Resort Development Co Business Description
Nippon Ski Resort Development Co Ltd engages in the management and operation of ski resorts, and relevant facilities and services. It also provides consulting and advisory services on ski resorts, including technical support, business support, rental business support, and other services.
79GF Score
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