B&K (HKSE:02396) Current Ratio: 17.11 (As of Dec. 2025) — Near Median

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HKSE:02396 B&K Corp Ltd HKSE:02396
8 GF Score
Price HK$3.85
! 1 Warning Sign
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What is B&K Current Ratio?

B&K HKSE:02396 8 Current Ratio is 17.11 as of Dec. 2025, which is at its 10-year median of 17.11. GuruFocus rates HKSE:02396 with a GF Score™ of 8/100. The stock has 1 warning sign investors should review. Among 1,410 Biotechnology companies, B&K ranks better than 89.36% 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. B&K's current ratio for the quarter that ended in Dec. 2025 was 17.11.

B&K has a current ratio of 17.11. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.

The historical rank and industry rank for B&K's Current Ratio or its related term are showing as below:

HKSE:02396' s Current Ratio Range Over the Past 10 Years
Min: 8.34   Med: 17.11   Max: 20.88
Current: 17.11

During the past 3 years, B&K's highest Current Ratio was 20.88. The lowest was 8.34. And the median was 17.11.

HKSE:02396's Current Ratio is ranked better than
89.36% of 1410 companies
in the Biotechnology industry
Industry Median: 3.87 vs HKSE:02396: 17.11

B&K  (HKSE:02396) 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.


B&K Current Ratio Related Terms


B&K Current Ratio Historical Data

* Premium members only.

The historical data trend for B&K'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.

B&K Current Ratio Chart

B&K Annual Data
Trend Dec23 Dec24 Dec25
Current Ratio
20.88 8.34 17.11

B&K Quarterly Data
Dec23 Dec24 May25 Sep25 Dec25
Current Ratio 20.88 8.34 4.94 4.07 17.11

HKSE:02396 vs VRTX, REGN, RVMD: Current Ratio Comparison

For the Biotechnology subindustry, B&K'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.


B&K Current Ratio vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, B&K's Current Ratio distribution charts can be found below:

* The bar in red indicates where B&K's Current Ratio falls into.


HKSE:02396
8GF Score
B&K Corp Ltd HKSE:02396
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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B&K 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.

B&K'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 )
=702.472/41.066
=17.11

B&K's Current Ratio for the quarter that ended in Dec. 2025 is calculated as

Current Ratio (Q: Dec. 2025 )=Total Current Assets (Q: Dec. 2025 )/Total Current Liabilities (Q: Dec. 2025 )
=702.472/41.066
=17.11

* 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 17.11 mean?
B&K (HKSE:02396) has a Current Ratio of 17.11 as of Dec. 2025. This is near median its historical median of 17.11. Over the past decade, B&K's Current Ratio has ranged from 8.34 to 20.88. According to the industry distribution chart, B&K ranks #150 out of 1410 companies in the Biotechnology industry, placing it in the top 10.6%.
Is B&K's Current Ratio too high?
B&K's current Current Ratio of 17.11 is near median its 10-year median of 17.11. Over the past 10 years, this metric has ranged from a low of 8.34 to a high of 20.88. The Biotechnology industry median Current Ratio is 3.87. B&K's value of 17.11 is 342.1% above this industry median. Based on the distribution chart, B&K ranks #150 out of 1410 companies in the Biotechnology industry, which is in the top quartile — a strong position relative to peers. Overall, B&K has a GF Score™ of 8/100, reflecting its overall financial health beyond just this single metric.
How does B&K's Current Ratio compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, B&K ranks #150 out of 1410 companies for Current Ratio. This places B&K in the top 11% of its industry — outperforming the majority of peers. The industry median Current Ratio is 3.87. B&K's value of 17.11 is 342.1% above this benchmark. Historically, B&K's own Current Ratio has ranged from 8.34 to 20.88 over the past decade. While the company's 10-year median is 17.11 vs. the industry median of 3.87, B&K 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 Biotechnology company?
The median Current Ratio among Biotechnology companies is 3.87, based on 1,410 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. B&K's current Current Ratio of 17.11 is 342.1% 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 Biotechnology industry, the median Current Ratio is 3.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B&K's current Current Ratio is 17.11, which is near median its own 10-year median of 17.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B&K stock overvalued right now?
B&K (HKSE:02396) has a current Current Ratio of 17.11. The current Current Ratio is 17.11, which is near median its 10-year median of 17.11 and 342.1% above the Biotechnology industry median of 3.87. B&K's overall GF Score™ is 8/100 with 1 warning sign 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 B&K (HKSE:02396), the current Current Ratio is 17.11 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.

B&K Business Description

Address No. 19 Qinling Road, Xiexin Center, Room 1507, Building 1, Laoshan District, Shandong Province, Qingdao, CHN
B&K Corp Ltd is a China-based biopharmaceutical company committed to developing therapies with an emphasis on protein drugs for indications with medical needs and market opportunities. The company prominently focuses on the discovery, development and commercialization of therapies for wound healing, currently PDGF drugs. Its pipeline consisted of ten candidates, seven of which are PDGF candidates, including two Core Products, namely Pro-101-1 for the treatment of thermal burns and Pro-101-2 for the treatment of DFUs, which are rhPDGF-BB drugs. The company operates in a single reportable segment: the research and development of biopharmaceutical products. Geographically, the company generates all its revenue from Chinese Mainland.
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