Nakayamafuku Co (TSE:7442) Quick Ratio: 1.97 (As of Mar. 2026) — Near 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:7442 Nakayamafuku Co Ltd TSE:7442
59 GF Score
Price 円480.00
GF Value 円413.10
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Nakayamafuku Co Quick Ratio?

Nakayamafuku Co TSE:7442 +0.42% 59 Quick Ratio is 1.97 as of Mar. 2026, which is 1% below its 10-year median of 1.98. GuruFocus rates TSE:7442 with a GF Score™ of 59/100 and a GF Value™ of 円413.10 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 1,128 Retail - Cyclical companies, Nakayamafuku Co ranks better than 80.94% 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. Nakayamafuku Co's quick ratio for the quarter that ended in Mar. 2026 was 1.97.

Nakayamafuku Co has a quick ratio of 1.97. It generally indicates good short-term financial strength.

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

TSE:7442' s Quick Ratio Range Over the Past 10 Years
Min: 1.82   Med: 1.98   Max: 2.2
Current: 1.97

During the past 13 years, Nakayamafuku Co's highest Quick Ratio was 2.20. The lowest was 1.82. And the median was 1.98.

TSE:7442's Quick Ratio is ranked better than
80.94% of 1128 companies
in the Retail - Cyclical industry
Industry Median: 0.87 vs TSE:7442: 1.97

Nakayamafuku Co  (TSE:7442) 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.


Nakayamafuku Co Quick Ratio Related Terms


Nakayamafuku Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Nakayamafuku 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.

Nakayamafuku Co Quick Ratio Chart

Nakayamafuku Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.03 1.95 1.85 1.82 1.97

Nakayamafuku Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 1.85 1.82 1.82 2.00 1.97

TSE:7442 vs CASY, WSM, DKS: Quick Ratio Comparison

For the Specialty Retail subindustry, Nakayamafuku 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.


Nakayamafuku Co Quick Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Nakayamafuku Co's Quick Ratio distribution charts can be found below:

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


TSE:7442
59GF Score
Nakayamafuku Co Ltd TSE:7442
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nakayamafuku 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.

Nakayamafuku Co's Quick Ratio for the fiscal year that ended in Mar. 2026 is calculated as

Quick Ratio (A: Mar. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(20115.783-5014.288)/7646.543
=1.97

Nakayamafuku Co's Quick Ratio for the quarter that ended in Mar. 2026 is calculated as

Quick Ratio (Q: Mar. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(20115.783-5014.288)/7646.543
=1.97

* 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 1.97 mean?
Nakayamafuku Co (TSE:7442) has a Quick Ratio of 1.97 as of Mar. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Nakayamafuku Co and its competitors. This is near median its historical median of 1.98. Over the past decade, Nakayamafuku Co's Quick Ratio has ranged from 1.82 to 2.20. According to the industry distribution chart, Nakayamafuku Co ranks #215 out of 1128 companies in the Retail - Cyclical industry, placing it in the top 19.1%.
Is Nakayamafuku Co's Quick Ratio too high?
Nakayamafuku Co's current Quick Ratio of 1.97 is near median its 10-year median of 1.98. Over the past 10 years, this metric has ranged from a low of 1.82 to a high of 2.20. The Retail - Cyclical industry median Quick Ratio is 0.87. Nakayamafuku Co's value of 1.97 is 126.4% above this industry median. Based on the distribution chart, Nakayamafuku Co ranks #215 out of 1128 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Nakayamafuku Co has a GF Score™ of 59/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nakayamafuku Co's Quick Ratio compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Nakayamafuku Co ranks #215 out of 1128 companies for Quick Ratio. This places Nakayamafuku Co in the top 19% of its industry — outperforming the majority of peers. The industry median Quick Ratio is 0.87. Nakayamafuku Co's value of 1.97 is 126.4% above this benchmark. Historically, Nakayamafuku Co's own Quick Ratio has ranged from 1.82 to 2.20 over the past decade. While the company's 10-year median is 1.98 vs. the industry median of 0.87, Nakayamafuku 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 Retail - Cyclical company?
The median Quick Ratio among Retail - Cyclical companies is 0.87, based on 1,128 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. Nakayamafuku Co's current Quick Ratio of 1.97 is 126.4% 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 Nakayamafuku Co and its competitors. For the Retail - Cyclical 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. Nakayamafuku Co's current Quick Ratio is 1.97, which is near median its own 10-year median of 1.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nakayamafuku Co stock overvalued right now?
Based on GuruFocus' analysis, Nakayamafuku Co (TSE:7442) is currently considered Modestly Overvalued. The stock's GF Value™ is 円413.10, compared to a current price of 円480.00 — trading 16.2% above its estimated fair value. The current Quick Ratio is 1.97, which is near median its 10-year median of 1.98 and 126.4% above the Retail - Cyclical industry median of 0.87. Nakayamafuku Co's overall GF Score™ is 59/100 with 6 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 Nakayamafuku Co (TSE:7442), the current Quick Ratio is 1.97 as of Mar. 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 Nakayamafuku Co (TSE:7442) Overvalued in 2026?

Based on GuruFocus' analysis, Nakayamafuku Co stock appears to be overvalued. The current stock price of 円480.00 is trading 16.2% above its estimated GF Value™ of 円413.10. GuruFocus considers Nakayamafuku Co to be Modestly Overvalued.

Key valuation signals for TSE:7442:

  • Quick Ratio: 1.97 (near median its 10-year median of 1.98)
  • GF Value™: 円413.10 vs. price of 円480.00 (16.2% above fair value)
  • GF Score™: 59/100 with 6 warning signs
  • Industry Position: 126.4% above the Retail - Cyclical median (#215 of 1128)

No single metric tells the full story. See the TSE:7442 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nakayamafuku Co Business Description

Address 1-22-9 Shimanouchi, Chuo-ku, Osaka, JPN, 542-0082
Nakayamafuku Co Ltd is a trading company. It is a special trader of home-use products, such as kitchen and dining products.
59GF Score

Get the complete analysis for TSE:7442

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

円480.00
Price
円413.10
GF Value