Two stone & Sons (TSE:7352) Quick Ratio: 1.70 (As of Feb. 2026) — Near Median


TSE:7352 Two stone & Sons Inc TSE:7352
75 GF Score
Price 円450.00
GF Value 円1,423.46
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Two stone & Sons Quick Ratio?

Two stone & Sons TSE:7352 -8.16% 75 Quick Ratio is 1.70 as of Feb. 2026, which is 3% below its 10-year median of 1.76. GuruFocus rates TSE:7352 with a GF Score™ of 75/100 and a GF Value™ of 円1,423.46 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,092 Business Services companies, Two stone & Sons ranks better than 51.28% 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. Two stone & Sons's quick ratio for the quarter that ended in Feb. 2026 was 1.70.

Two stone & Sons has a quick ratio of 1.70. It generally indicates good short-term financial strength.

The historical rank and industry rank for Two stone & Sons's Quick Ratio or its related term are showing as below:

TSE:7352' s Quick Ratio Range Over the Past 10 Years
Min: 1.45   Med: 1.76   Max: 2.24
Current: 1.7

During the past 8 years, Two stone & Sons's highest Quick Ratio was 2.24. The lowest was 1.45. And the median was 1.76.

TSE:7352's Quick Ratio is ranked better than
51.28% of 1092 companies
in the Business Services industry
Industry Median: 1.67 vs TSE:7352: 1.70

Two stone & Sons  (TSE:7352) 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.


Two stone & Sons Quick Ratio Related Terms


Two stone & Sons Quick Ratio Historical Data

* Premium members only.

The historical data trend for Two stone & Sons'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.

Two stone & Sons Quick Ratio Chart

Two stone & Sons Annual Data
Trend Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Quick Ratio
Get a 7-Day Free Trial 1.83 1.73 1.45 2.05 1.84

Two stone & Sons Semi-Annual Data
Aug18 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 1.56 2.05 2.16 1.84 1.70

TSE:7352 vs CTAS, CPRT, ULS: Quick Ratio Comparison

For the Specialty Business Services subindustry, Two stone & Sons'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.


Two stone & Sons Quick Ratio vs Business Services Industry

For the Business Services industry and Industrials sector, Two stone & Sons's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Two stone & Sons's Quick Ratio falls into.


TSE:7352
75GF Score
Two stone & Sons Inc TSE:7352
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Two stone & Sons 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.

Two stone & Sons's Quick Ratio for the fiscal year that ended in Aug. 2025 is calculated as

Quick Ratio (A: Aug. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(7216.73-0)/3931.461
=1.84

Two stone & Sons's Quick Ratio for the quarter that ended in Feb. 2026 is calculated as

Quick Ratio (Q: Feb. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(7422.076-0)/4369.976
=1.70

* 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 1.70 mean?
Two stone & Sons (TSE:7352) has a Quick Ratio of 1.70 as of Feb. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Two stone & Sons and its competitors. This is near median its historical median of 1.76. Over the past decade, Two stone & Sons' Quick Ratio has ranged from 1.45 to 2.24. According to the industry distribution chart, Two stone & Sons ranks #532 out of 1092 companies in the Business Services industry, placing it in the top 48.7%.
Is Two stone & Sons' Quick Ratio too high?
Two stone & Sons' current Quick Ratio of 1.70 is near median its 10-year median of 1.76. Over the past 10 years, this metric has ranged from a low of 1.45 to a high of 2.24. The Business Services industry median Quick Ratio is 1.67. Two stone & Sons' value of 1.70 is 1.8% above this industry median. Based on the distribution chart, Two stone & Sons ranks #532 out of 1092 companies in the Business Services industry, which is above the industry midpoint. Overall, Two stone & Sons has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Two stone & Sons' Quick Ratio compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Two stone & Sons ranks #532 out of 1092 companies for Quick Ratio. This puts Two stone & Sons in the upper half of its industry. The industry median Quick Ratio is 1.67. Two stone & Sons' value of 1.70 is 1.8% above this benchmark. Historically, Two stone & Sons' own Quick Ratio has ranged from 1.45 to 2.24 over the past decade. While the company's 10-year median is 1.76 vs. the industry median of 1.67, Two stone & Sons 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 Business Services company?
The median Quick Ratio among Business Services companies is 1.67, based on 1,092 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. Two stone & Sons's current Quick Ratio of 1.70 is 1.8% 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 Two stone & Sons and its competitors. For the Business Services industry, the median Quick Ratio is 1.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Two stone & Sons's current Quick Ratio is 1.70, which is near median its own 10-year median of 1.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Two stone & Sons stock overvalued right now?
Based on GuruFocus' analysis, Two stone & Sons (TSE:7352) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,423.46, compared to a current price of 円450.00 — trading 68.4% below its estimated fair value. The current Quick Ratio is 1.70, which is near median its 10-year median of 1.76 and 1.8% above the Business Services industry median of 1.67. Two stone & Sons' overall GF Score™ is 75/100 with 4 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 Two stone & Sons (TSE:7352), the current Quick Ratio is 1.70 as of Feb. 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 Two stone & Sons (TSE:7352) Overvalued in 2026?

Based on GuruFocus' analysis, Two stone & Sons stock appears to be undervalued. The current stock price of 円450.00 is trading 68.4% below its estimated GF Value™ of 円1,423.46. GuruFocus considers Two stone & Sons to be Significantly Undervalued.

Key valuation signals for TSE:7352:

  • Quick Ratio: 1.70 (near median its 10-year median of 1.76)
  • GF Value™: 円1,423.46 vs. price of 円450.00 (68.4% below fair value)
  • GF Score™: 75/100 with 4 warning signs
  • Industry Position: 1.8% above the Business Services median (#532 of 1092)

No single metric tells the full story. See the TSE:7352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Two stone & Sons Business Description

Address 2-22-3 Shibuya, Shibuya East Exit Building 6F, Shibuya-ku, Tokyo, JPN, 150-0002
Two stone & Sons Inc is an engineering company providing engineering resources to companies, media businesses, and programming school businesses. The company develops services such as in-house media management and client solutions such as contract development.
75GF Score

Get the complete analysis for TSE:7352

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

円450.00
Price
円1,423.46
GF Value