E For L Aim PCL (BKK:EFORL) Current Ratio: 1.67 (As of Mar. 2026) — 123% Above 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.

BKK:EFORL E For L Aim PCL BKK:EFORL
36 GF Score
Price ฿0.12
GF Value ฿0.15
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is E For L Aim PCL Current Ratio?

E For L Aim PCL BKK:EFORL 36 Current Ratio is 1.67 as of Mar. 2026, which is 123% above its 10-year median of 0.75. GuruFocus rates BKK:EFORL with a GF Score™ of 36/100 and a GF Value™ of ฿0.15 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 120 Medical Distribution companies, E For L Aim PCL ranks better than 66.67% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. E For L Aim PCL's current ratio for the quarter that ended in Mar. 2026 was 1.67.

E For L Aim PCL has a current ratio of 1.67. It generally indicates good short-term financial strength.

The historical rank and industry rank for E For L Aim PCL's Current Ratio or its related term are showing as below:

BKK:EFORL' s Current Ratio Range Over the Past 10 Years
Min: 0.49   Med: 0.75   Max: 1.67
Current: 1.67

During the past 13 years, E For L Aim PCL's highest Current Ratio was 1.67. The lowest was 0.49. And the median was 0.75.

BKK:EFORL's Current Ratio is ranked better than
66.67% of 120 companies
in the Medical Distribution industry
Industry Median: 1.395 vs BKK:EFORL: 1.67

E For L Aim PCL  (BKK:EFORL) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


E For L Aim PCL Current Ratio Related Terms


E For L Aim PCL Current Ratio Historical Data

* Premium members only.

The historical data trend for E For L Aim PCL's Current 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.

E For L Aim PCL Current Ratio Chart

E For L Aim PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.57 1.51 1.42 1.41 1.59

E For L Aim PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current 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 1.54 1.56 1.54 1.59 1.67

BKK:EFORL vs MCK, COR, CAH: Current Ratio Comparison

For the Medical Distribution subindustry, E For L Aim PCL's Current Ratio, along with its competitors' market caps and Current 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.


E For L Aim PCL Current Ratio vs Medical Distribution Industry

For the Medical Distribution industry and Healthcare sector, E For L Aim PCL's Current Ratio distribution charts can be found below:

* The bar in red indicates where E For L Aim PCL's Current Ratio falls into.


BKK:EFORL
36GF Score
E For L Aim PCL BKK:EFORL
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

E For L Aim PCL Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

E For L Aim PCL's Current Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Current Ratio (A: Dec. 2025 )=Total Current Assets (A: Dec. 2025 )/Total Current Liabilities (A: Dec. 2025 )
=792.36/496.875
=1.59

E For L Aim PCL's Current Ratio for the quarter that ended in Mar. 2026 is calculated as

Current Ratio (Q: Mar. 2026 )=Total Current Assets (Q: Mar. 2026 )/Total Current Liabilities (Q: Mar. 2026 )
=712.658/425.786
=1.67

* 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 Current Ratio →
What does a Current Ratio of 1.67 mean?
E For L Aim PCL (BKK:EFORL) has a Current Ratio of 1.67 as of Mar. 2026. This is 123% above median its historical median of 0.75. Over the past decade, E For L Aim PCL's Current Ratio has ranged from 0.49 to 1.67. According to the industry distribution chart, E For L Aim PCL ranks #40 out of 120 companies in the Medical Distribution industry, placing it in the top 33.3%.
Is E For L Aim PCL's Current Ratio too high?
E For L Aim PCL's current Current Ratio of 1.67 is 123% above median its 10-year median of 0.75. Over the past 10 years, this metric has ranged from a low of 0.49 to a high of 1.67. The Medical Distribution industry median Current Ratio is 1.40. E For L Aim PCL's value of 1.67 is 19.7% above this industry median. Based on the distribution chart, E For L Aim PCL ranks #40 out of 120 companies in the Medical Distribution industry, which is above the industry midpoint. Overall, E For L Aim PCL has a GF Score™ of 36/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does E For L Aim PCL's Current Ratio compare to MCK and COR?
According to the Medical Distribution industry distribution chart, E For L Aim PCL ranks #40 out of 120 companies for Current Ratio. This puts E For L Aim PCL in the upper half of its industry. The industry median Current Ratio is 1.40. E For L Aim PCL's value of 1.67 is 19.7% above this benchmark. Historically, E For L Aim PCL's own Current Ratio has ranged from 0.49 to 1.67 over the past decade. While the company's 10-year median is 0.75 vs. the industry median of 1.40, E For L Aim PCL 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 Current Ratio for a Medical Distribution company?
The median Current Ratio among Medical Distribution companies is 1.40, based on 120 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. E For L Aim PCL's current Current Ratio of 1.67 is 19.7% 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 Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Medical Distribution industry, the median Current Ratio is 1.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. E For L Aim PCL's current Current Ratio is 1.67, which is 123% above median its own 10-year median of 0.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E For L Aim PCL stock overvalued right now?
Based on GuruFocus' analysis, E For L Aim PCL (BKK:EFORL) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿0.15, compared to a current price of ฿0.12 — trading 20% below its estimated fair value. The current Current Ratio is 1.67, which is 123% above median its 10-year median of 0.75 and 19.7% above the Medical Distribution industry median of 1.40. E For L Aim PCL's overall GF Score™ is 36/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For E For L Aim PCL (BKK:EFORL), the current Current Ratio is 1.67 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 E For L Aim PCL (BKK:EFORL) Overvalued in 2026?

Based on GuruFocus' analysis, E For L Aim PCL stock appears to be undervalued. The current stock price of ฿0.12 is trading 20% below its estimated GF Value™ of ฿0.15. GuruFocus considers E For L Aim PCL to be Modestly Undervalued.

Key valuation signals for BKK:EFORL:

  • Current Ratio: 1.67 (123% above median its 10-year median of 0.75)
  • GF Value™: ฿0.15 vs. price of ฿0.12 (20% below fair value)
  • GF Score™: 36/100 with 3 warning signs
  • Industry Position: 19.7% above the Medical Distribution median (#40 of 120)

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


E For L Aim PCL Business Description

Address 432, Rajavithi road, Bangyeekhan Sub District, Bangplad District, Bangkok, THA, 10700
E For L Aim PCL is engaged in the distribution of medical devices and equipment. The company and subsidiary have distributor agreements for medical devices and equipment with foreign companies. Its products include Patient Monitor System, Central Monitors System, Defibrillator, Automated External Defibrillator (AED), Electrocardiographs, Electroencephalogram (EEG), PSG System (Sleep Labs), and Accessories and Consumables. The group is principally engaged in one operating segment which is the distribution of medical device and equipment and providing service of medical equipment. Their operations are carried out in Thailand.
36GF Score

Get the complete analysis for BKK:EFORL

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

฿0.12
Price
฿0.15
GF Value