Watt Mann Co (TSE:9927) Quick Ratio: 1.59 (As of Mar. 2026) — 32% Below 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:9927 Watt Mann Co Ltd TSE:9927
67 GF Score
Price 円963.00
GF Value 円867.15
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is Watt Mann Co Quick Ratio?

Watt Mann Co TSE:9927 67 Quick Ratio is 1.59 as of Mar. 2026, which is 32% below its 10-year median of 2.33. GuruFocus rates TSE:9927 with a GF Score™ of 67/100 and a GF Value™ of 円867.15 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 1,128 Retail - Cyclical companies, Watt Mann Co ranks better than 75.09% 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. Watt Mann Co's quick ratio for the quarter that ended in Mar. 2026 was 1.59.

Watt Mann Co has a quick ratio of 1.59. It generally indicates good short-term financial strength.

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

TSE:9927' s Quick Ratio Range Over the Past 10 Years
Min: 1.59   Med: 2.33   Max: 3.64
Current: 1.59

During the past 13 years, Watt Mann Co's highest Quick Ratio was 3.64. The lowest was 1.59. And the median was 2.33.

TSE:9927's Quick Ratio is ranked better than
75.09% of 1128 companies
in the Retail - Cyclical industry
Industry Median: 0.87 vs TSE:9927: 1.59

Watt Mann Co  (TSE:9927) 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.


Watt Mann Co Quick Ratio Related Terms


Watt Mann Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Watt Mann 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.

Watt Mann Co Quick Ratio Chart

Watt Mann 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 1.77 1.72 1.76 1.72 1.59

Watt Mann 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 1.76 1.73 1.72 1.72 1.59

TSE:9927 vs CASY, WSM, DKS: Quick Ratio Comparison

For the Specialty Retail subindustry, Watt Mann 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.


Watt Mann Co Quick Ratio vs Retail - Cyclical Industry

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

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


TSE:9927
67GF Score
Watt Mann Co Ltd TSE:9927
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Watt Mann 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.

Watt Mann 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
=(3416.884-1419.802)/1255.274
=1.59

Watt Mann 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
=(3416.884-1419.802)/1255.274
=1.59

* 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 1.59 mean?
Watt Mann Co (TSE:9927) has a Quick Ratio of 1.59 as of Mar. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Watt Mann Co and its competitors. This is 32% below median its historical median of 2.33. Over the past decade, Watt Mann Co's Quick Ratio has ranged from 1.59 to 3.64. According to the industry distribution chart, Watt Mann Co ranks #281 out of 1128 companies in the Retail - Cyclical industry, placing it in the top 24.9%.
Is Watt Mann Co's Quick Ratio too high?
Watt Mann Co's current Quick Ratio of 1.59 is 32% below median its 10-year median of 2.33. Over the past 10 years, this metric has ranged from a low of 1.59 to a high of 3.64. The Retail - Cyclical industry median Quick Ratio is 0.87. Watt Mann Co's value of 1.59 is 82.8% above this industry median. Based on the distribution chart, Watt Mann Co ranks #281 out of 1128 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Watt Mann Co has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Watt Mann Co's Quick Ratio compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Watt Mann Co ranks #281 out of 1128 companies for Quick Ratio. This places Watt Mann Co in the top 25% of its industry — outperforming the majority of peers. The industry median Quick Ratio is 0.87. Watt Mann Co's value of 1.59 is 82.8% above this benchmark. Historically, Watt Mann Co's own Quick Ratio has ranged from 1.59 to 3.64 over the past decade. While the company's 10-year median is 2.33 vs. the industry median of 0.87, Watt Mann 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. Watt Mann Co's current Quick Ratio of 1.59 is 82.8% 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 Watt Mann 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. Watt Mann Co's current Quick Ratio is 1.59, which is 32% below median its own 10-year median of 2.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Watt Mann Co stock overvalued right now?
Based on GuruFocus' analysis, Watt Mann Co (TSE:9927) is currently considered Modestly Overvalued. The stock's GF Value™ is 円867.15, compared to a current price of 円963.00 — trading 11.1% above its estimated fair value. The current Quick Ratio is 1.59, which is 32% below median its 10-year median of 2.33 and 82.8% above the Retail - Cyclical industry median of 0.87. Watt Mann Co's overall GF Score™ is 67/100 with 5 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 Watt Mann Co (TSE:9927), the current Quick Ratio is 1.59 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 Watt Mann Co (TSE:9927) Overvalued in 2026?

Based on GuruFocus' analysis, Watt Mann Co stock appears to be overvalued. The current stock price of 円963.00 is trading 11.1% above its estimated GF Value™ of 円867.15. GuruFocus considers Watt Mann Co to be Modestly Overvalued.

Key valuation signals for TSE:9927:

  • Quick Ratio: 1.59 (32% below median its 10-year median of 2.33)
  • GF Value™: 円867.15 vs. price of 円963.00 (11.1% above fair value)
  • GF Score™: 67/100 with 5 warning signs
  • Industry Position: 82.8% above the Retail - Cyclical median (#281 of 1128)

No single metric tells the full story. See the TSE:9927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Watt Mann Co Business Description

Address 1-27-13, Honcho Tsurugamine, Asahi ku, Kanagawa Prefecture, Yokohama, JPN, 241 0021
Watt Mann Co Ltd is a Japanese company engaged in operating a chain of retail stores offering second-hand products. It is engaged in the sale and purchase of brand products and accessories, furniture, interior products, clothing, sports products CDs, DVDs, videos and game software, among others. The company deals in three product categories, including clothing, consumer electronics and books.
67GF Score

Get the complete analysis for TSE:9927

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

円963.00
Price
円867.15
GF Value