Petron (PHS:PCOR) Current Ratio: 1.12 (As of Mar. 2026) — Near Median


PHS:PCOR Petron Corp PHS:PCOR
90 GF Score
Price ₱2.20
GF Value ₱3.04
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Petron Current Ratio?

Petron PHS:PCOR -1.35% 90 Current Ratio is 1.12 as of Mar. 2026, which is 9% above its 10-year median of 1.03. GuruFocus rates PHS:PCOR with a GF Score™ of 90/100 and a GF Value™ of ₱3.04 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,011 Oil & Gas companies, Petron ranks worse than 60.73% 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. Petron's current ratio for the quarter that ended in Mar. 2026 was 1.12.

Petron has a current ratio of 1.12. It generally indicates good short-term financial strength.

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

PHS:PCOR' s Current Ratio Range Over the Past 10 Years
Min: 0.79   Med: 1.03   Max: 1.34
Current: 1.12

During the past 13 years, Petron's highest Current Ratio was 1.34. The lowest was 0.79. And the median was 1.03.

PHS:PCOR's Current Ratio is ranked worse than
60.73% of 1011 companies
in the Oil & Gas industry
Industry Median: 1.35 vs PHS:PCOR: 1.12

Petron  (PHS:PCOR) 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.


Petron Current Ratio Related Terms


Petron Current Ratio Historical Data

* Premium members only.

The historical data trend for Petron'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.

Petron Current Ratio Chart

Petron 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 0.99 1.06 0.98 1.01 1.23

Petron 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 1.03 1.00 1.24 1.23 1.12

PHS:PCOR vs VLO, MPC, PSX: Current Ratio Comparison

For the Oil & Gas Refining & Marketing subindustry, Petron'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.


Petron Current Ratio vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Petron's Current Ratio distribution charts can be found below:

* The bar in red indicates where Petron's Current Ratio falls into.


PHS:PCOR
90GF Score
Petron Corp PHS:PCOR
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Petron 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.

Petron'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 )
=238666/193572
=1.23

Petron'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 )
=374260/335370
=1.12

* 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 1.12 mean?
Petron (PHS:PCOR) has a Current Ratio of 1.12 as of Mar. 2026. This is near median its historical median of 1.03. Over the past decade, Petron's Current Ratio has ranged from 0.79 to 1.34. According to the industry distribution chart, Petron ranks #614 out of 1011 companies in the Oil & Gas industry, placing it in the top 60.7%.
Is Petron's Current Ratio too high?
Petron's current Current Ratio of 1.12 is near median its 10-year median of 1.03. Over the past 10 years, this metric has ranged from a low of 0.79 to a high of 1.34. The Oil & Gas industry median Current Ratio is 1.35. Petron's value of 1.12 is 17% below this industry median. Based on the distribution chart, Petron ranks #614 out of 1011 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Petron has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Petron's Current Ratio compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Petron ranks #614 out of 1011 companies for Current Ratio. This places Petron in the lower half of its industry. The industry median Current Ratio is 1.35. Petron's value of 1.12 is 17% below this benchmark. Historically, Petron's own Current Ratio has ranged from 0.79 to 1.34 over the past decade. While the company's 10-year median is 1.03 vs. the industry median of 1.35, Petron has consistently been below 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 an Oil & Gas company?
The median Current Ratio among Oil & Gas companies is 1.35, based on 1,011 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. Petron's current Current Ratio of 1.12 is 17% below 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 Oil & Gas industry, the median Current Ratio is 1.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Petron's current Current Ratio is 1.12, which is near median its own 10-year median of 1.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Petron stock overvalued right now?
Based on GuruFocus' analysis, Petron (PHS:PCOR) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱3.04, compared to a current price of ₱2.20 — trading 27.6% below its estimated fair value. The current Current Ratio is 1.12, which is near median its 10-year median of 1.03 and 17% below the Oil & Gas industry median of 1.35. Petron's overall GF Score™ is 90/100 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 Petron (PHS:PCOR), the current Current Ratio is 1.12 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 Petron (PHS:PCOR) Overvalued in 2026?

Based on GuruFocus' analysis, Petron stock appears to be undervalued. The current stock price of ₱2.20 is trading 27.6% below its estimated GF Value™ of ₱3.04. GuruFocus considers Petron to be Modestly Undervalued.

Key valuation signals for PHS:PCOR:

  • Current Ratio: 1.12 (near median its 10-year median of 1.03)
  • GF Value™: ₱3.04 vs. price of ₱2.20 (27.6% below fair value)
  • GF Score™: 90/100 with 3 warning signs
  • Industry Position: 17% below the Oil & Gas median (#614 of 1011)

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


Petron Business Description

Industry EnergyOil & Gas
Other Exchanges PRF3B.PFD:Philippines
Address 40 San Miguel Avenue, SMC Head Office Complex, Mandaluyong City, PHL, 1550
Petron Corporation is the only oil refining and the marketing company in the Philippines. Its refinery processes crude oil into a full range of world-class petroleum products including diesel, gasoline, jet fuel, liquefied petroleum gas (LPG), kerosene, and petrochemicals. The company's sources are Sales of petroleum and other related products which include gasoline, diesel and kerosene offered to motorists; Sales of fuel, LPG, and lubricants to industrial customers including manufacturing, transportation, aviation, and construction; Sales of LPG and lubricants; Lease of real properties and equipment at the service stations; Export sales of various petroleum and non-fuel products to other countries. It has presence in Local and International also but majority of revenue comes from Local.
90GF Score

Get the complete analysis for PHS:PCOR

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

₱2.20
Price
₱3.04
GF Value