Polylite Taiwan Co (ROCO:1813) Current Ratio: 1.13 (As of Dec. 2025) — 31% Below Median


ROCO:1813 Polylite Taiwan Co Ltd ROCO:1813
60 GF Score
Price NT$11.95
GF Value NT$16.55
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Polylite Taiwan Co Current Ratio?

Polylite Taiwan Co ROCO:1813 -0.42% 60 Current Ratio is 1.13 as of Dec. 2025, which is 31% below its 10-year median of 1.64. GuruFocus rates ROCO:1813 with a GF Score™ of 60/100 and a GF Value™ of NT$16.55 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,027 Semiconductors companies, Polylite Taiwan Co ranks worse than 86.08% 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. Polylite Taiwan Co's current ratio for the quarter that ended in Dec. 2025 was 1.13.

Polylite Taiwan Co has a current ratio of 1.13. It generally indicates good short-term financial strength.

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

ROCO:1813' s Current Ratio Range Over the Past 10 Years
Min: 1.13   Med: 1.64   Max: 3.74
Current: 1.13

During the past 13 years, Polylite Taiwan Co's highest Current Ratio was 3.74. The lowest was 1.13. And the median was 1.64.

ROCO:1813's Current Ratio is ranked worse than
86.08% of 1027 companies
in the Semiconductors industry
Industry Median: 2.49 vs ROCO:1813: 1.13

Polylite Taiwan Co  (ROCO:1813) 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.


Polylite Taiwan Co Current Ratio Related Terms


Polylite Taiwan Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Polylite Taiwan Co'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.

Polylite Taiwan Co Current Ratio Chart

Polylite Taiwan Co 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 1.52 1.69 1.58 1.14 1.13

Polylite Taiwan Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 1.14 1.08 1.22 1.19 1.13

ROCO:1813 vs NVDA, AVGO, MU: Current Ratio Comparison

For the Semiconductors subindustry, Polylite Taiwan Co'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.


Polylite Taiwan Co Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Polylite Taiwan Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Polylite Taiwan Co's Current Ratio falls into.


ROCO:1813
60GF Score
Polylite Taiwan Co Ltd ROCO:1813
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Polylite Taiwan Co 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.

Polylite Taiwan Co'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 )
=295.327/261.029
=1.13

Polylite Taiwan Co'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 )
=295.327/261.029
=1.13

* 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 1.13 mean?
Polylite Taiwan Co (ROCO:1813) has a Current Ratio of 1.13 as of Dec. 2025. This is 31% below median its historical median of 1.64. Over the past decade, Polylite Taiwan Co's Current Ratio has ranged from 1.13 to 3.74. According to the industry distribution chart, Polylite Taiwan Co ranks #884 out of 1027 companies in the Semiconductors industry, placing it in the top 86.1%.
Is Polylite Taiwan Co's Current Ratio too high?
Polylite Taiwan Co's current Current Ratio of 1.13 is 31% below median its 10-year median of 1.64. Over the past 10 years, this metric has ranged from a low of 1.13 to a high of 3.74. The Semiconductors industry median Current Ratio is 2.49. Polylite Taiwan Co's value of 1.13 is 54.6% below this industry median. Based on the distribution chart, Polylite Taiwan Co ranks #884 out of 1027 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Polylite Taiwan Co has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Polylite Taiwan Co's Current Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Polylite Taiwan Co ranks #884 out of 1027 companies for Current Ratio. This places Polylite Taiwan Co in the lower half of its industry. The industry median Current Ratio is 2.49. Polylite Taiwan Co's value of 1.13 is 54.6% below this benchmark. Historically, Polylite Taiwan Co's own Current Ratio has ranged from 1.13 to 3.74 over the past decade. While the company's 10-year median is 1.64 vs. the industry median of 2.49, Polylite Taiwan Co 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 a Semiconductors company?
The median Current Ratio among Semiconductors companies is 2.49, based on 1,027 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. Polylite Taiwan Co's current Current Ratio of 1.13 is 54.6% 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 Semiconductors industry, the median Current Ratio is 2.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Polylite Taiwan Co's current Current Ratio is 1.13, which is 31% below median its own 10-year median of 1.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Polylite Taiwan Co stock overvalued right now?
Based on GuruFocus' analysis, Polylite Taiwan Co (ROCO:1813) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.55, compared to a current price of NT$11.95 — trading 27.8% below its estimated fair value. The current Current Ratio is 1.13, which is 31% below median its 10-year median of 1.64 and 54.6% below the Semiconductors industry median of 2.49. Polylite Taiwan Co's overall GF Score™ is 60/100 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 Polylite Taiwan Co (ROCO:1813), the current Current Ratio is 1.13 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.

Is Polylite Taiwan Co (ROCO:1813) Overvalued in 2026?

Based on GuruFocus' analysis, Polylite Taiwan Co stock appears to be undervalued. The current stock price of NT$11.95 is trading 27.8% below its estimated GF Value™ of NT$16.55. GuruFocus considers Polylite Taiwan Co to be Modestly Undervalued.

Key valuation signals for ROCO:1813:

  • Current Ratio: 1.13 (31% below median its 10-year median of 1.64)
  • GF Value™: NT$16.55 vs. price of NT$11.95 (27.8% below fair value)
  • GF Score™: 60/100 with 3 warning signs
  • Industry Position: 54.6% below the Semiconductors median (#884 of 1027)

No single metric tells the full story. See the ROCO:1813 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Polylite Taiwan Co Business Description

Address No. 406, Changfa Road, Dayuan District, Tao-Yuan, TWN
Polylite Taiwan Co Ltd is a Taiwan-based company engaged in the manufacture and distribution of GIA polycarbonate lenses. Some of its products include progressive, KID, and polarized lens.
60GF Score

Get the complete analysis for ROCO:1813

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

NT$11.95
Price
NT$16.55
GF Value