Toho Lamac Co (TSE:7422) Quick Ratio: 2.38 (As of Dec. 2025) — Near Median

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TSE:7422 Toho Lamac Co Ltd TSE:7422
46 GF Score
Price 円363.00
GF Value 円371.39
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Toho Lamac Co Quick Ratio?

Toho Lamac Co TSE:7422 -2.42% 46 Quick Ratio is 2.38 as of Dec. 2025, which is 8% below its 10-year median of 2.60. GuruFocus rates TSE:7422 with a GF Score™ of 46/100 and a GF Value™ of 円371.39 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,069 Manufacturing - Apparel & Accessories companies, Toho Lamac Co ranks better than 68.48% 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. Toho Lamac Co's quick ratio for the quarter that ended in Dec. 2025 was 2.38.

Toho Lamac Co has a quick ratio of 2.38. It generally indicates good short-term financial strength.

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

TSE:7422' s Quick Ratio Range Over the Past 10 Years
Min: 1.46   Med: 2.6   Max: 3.22
Current: 1.68

During the past 13 years, Toho Lamac Co's highest Quick Ratio was 3.22. The lowest was 1.46. And the median was 2.60.

TSE:7422's Quick Ratio is ranked better than
68.48% of 1069 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.11 vs TSE:7422: 1.68

Toho Lamac Co  (TSE:7422) 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.


Toho Lamac Co Quick Ratio Related Terms


Toho Lamac Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Toho Lamac 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.

Toho Lamac Co Quick Ratio Chart

Toho Lamac Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.22 2.91 2.81 3.01 2.38

Toho Lamac Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 2.45 2.83 2.27 2.38 1.68

TSE:7422 vs NKE, DECK, ONON: Quick Ratio Comparison

For the Footwear & Accessories subindustry, Toho Lamac 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.


Toho Lamac Co Quick Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Toho Lamac Co's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Toho Lamac Co's Quick Ratio falls into.


TSE:7422
46GF Score
Toho Lamac Co Ltd TSE:7422
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Toho Lamac 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.

Toho Lamac 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
=(4364.732-1038.205)/1394.932
=2.38

Toho Lamac 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
=(4364.732-1038.205)/1394.932
=2.38

* 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 2.38 mean?
Toho Lamac Co (TSE:7422) has a Quick Ratio of 2.38 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Toho Lamac Co and its competitors. This is near median its historical median of 2.60. Over the past decade, Toho Lamac Co's Quick Ratio has ranged from 1.46 to 3.22. According to the industry distribution chart, Toho Lamac Co ranks #337 out of 1069 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 31.5%.
Is Toho Lamac Co's Quick Ratio too high?
Toho Lamac Co's current Quick Ratio of 2.38 is near median its 10-year median of 2.60. Over the past 10 years, this metric has ranged from a low of 1.46 to a high of 3.22. The Manufacturing - Apparel & Accessories industry median Quick Ratio is 1.11. Toho Lamac Co's value of 2.38 is 114.4% above this industry median. Based on the distribution chart, Toho Lamac Co ranks #337 out of 1069 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Toho Lamac Co has a GF Score™ of 46/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Toho Lamac Co's Quick Ratio compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Toho Lamac Co ranks #337 out of 1069 companies for Quick Ratio. This puts Toho Lamac Co in the upper half of its industry. The industry median Quick Ratio is 1.11. Toho Lamac Co's value of 2.38 is 114.4% above this benchmark. Historically, Toho Lamac Co's own Quick Ratio has ranged from 1.46 to 3.22 over the past decade. While the company's 10-year median is 2.60 vs. the industry median of 1.11, Toho Lamac 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 Manufacturing - Apparel & Accessories company?
The median Quick Ratio among Manufacturing - Apparel & Accessories companies is 1.11, based on 1,069 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. Toho Lamac Co's current Quick Ratio of 2.38 is 114.4% 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 Toho Lamac Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Quick Ratio is 1.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Toho Lamac Co's current Quick Ratio is 2.38, which is near median its own 10-year median of 2.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Toho Lamac Co stock overvalued right now?
Based on GuruFocus' analysis, Toho Lamac Co (TSE:7422) is currently considered Fairly Valued. The stock's GF Value™ is 円371.39, compared to a current price of 円363.00 — trading 2.3% below its estimated fair value. The current Quick Ratio is 2.38, which is near median its 10-year median of 2.60 and 114.4% above the Manufacturing - Apparel & Accessories industry median of 1.11. Toho Lamac Co's overall GF Score™ is 46/100 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 Toho Lamac Co (TSE:7422), the current Quick Ratio is 2.38 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.

Is Toho Lamac Co (TSE:7422) Overvalued in 2026?

Based on GuruFocus' analysis, Toho Lamac Co stock appears to be undervalued. The current stock price of 円363.00 is trading 2.3% below its estimated GF Value™ of 円371.39. GuruFocus considers Toho Lamac Co to be Fairly Valued.

Key valuation signals for TSE:7422:

  • Quick Ratio: 2.38 (near median its 10-year median of 2.60)
  • GF Value™: 円371.39 vs. price of 円363.00 (2.3% below fair value)
  • GF Score™: 46/100 with 4 warning signs
  • Industry Position: 114.4% above the Manufacturing - Apparel & Accessories median (#337 of 1069)

No single metric tells the full story. See the TSE:7422 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Toho Lamac Co Business Description

Address 3-42-6 Yushima, Bunkyo-ku, Tokyo, JPN, 113-8513
Toho Lamac Co Ltd is engaged in wholesaling of all-purpose shoes for men, women, and children. The company products include: synthetic leather shoes, sports shoes, bicycles, and luxury brand shoes, among others. It markets its products under the Shoezoo, Sonia Parenti, Fit Partner, Nice Claup, Apricot, Leon, Hocco, &Rouge, B.C.Company, Mc Marie Claire, Keds, Royal Albert Hall, And Simple Life brand names.
46GF Score

Get the complete analysis for TSE:7422

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

円363.00
Price
円371.39
GF Value