I Yuan Precision Ind Co (ROCO:2235) Current Ratio: 3.51 (As of Dec. 2025) — 105% Above Median

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ROCO:2235 I Yuan Precision Ind Co Ltd ROCO:2235
70 GF Score
Price NT$27.70
GF Value NT$40.56
Valuation Possible Value Trap
! 5 Warning Signs
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What is I Yuan Precision Ind Co Current Ratio?

I Yuan Precision Ind Co ROCO:2235 -2.81% 70 Current Ratio is 3.51 as of Dec. 2025, which is 105% above its 10-year median of 1.71. GuruFocus rates ROCO:2235 with a GF Score™ of 70/100 and a GF Value™ of NT$40.56 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,332 Vehicles & Parts companies, I Yuan Precision Ind Co ranks better than 87.31% 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. I Yuan Precision Ind Co's current ratio for the quarter that ended in Dec. 2025 was 3.51.

I Yuan Precision Ind Co has a current ratio of 3.51. 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 I Yuan Precision Ind Co's Current Ratio or its related term are showing as below:

ROCO:2235' s Current Ratio Range Over the Past 10 Years
Min: 0.91   Med: 1.71   Max: 3.51
Current: 3.51

During the past 13 years, I Yuan Precision Ind Co's highest Current Ratio was 3.51. The lowest was 0.91. And the median was 1.71.

ROCO:2235's Current Ratio is ranked better than
87.31% of 1332 companies
in the Vehicles & Parts industry
Industry Median: 1.53 vs ROCO:2235: 3.51

I Yuan Precision Ind Co  (ROCO:2235) 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.


I Yuan Precision Ind Co Current Ratio Related Terms


I Yuan Precision Ind Co Current Ratio Historical Data

* Premium members only.

The historical data trend for I Yuan Precision Ind 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.

I Yuan Precision Ind Co Current Ratio Chart

I Yuan Precision Ind 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 1.30 1.56 2.12 3.50 3.51

I Yuan Precision Ind 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 3.50 3.52 2.14 3.37 3.51

ROCO:2235 vs ORLY, AZO: Current Ratio Comparison

For the Auto Parts subindustry, I Yuan Precision Ind 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.


I Yuan Precision Ind Co Current Ratio vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, I Yuan Precision Ind Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where I Yuan Precision Ind Co's Current Ratio falls into.


ROCO:2235
70GF Score
I Yuan Precision Ind Co Ltd ROCO:2235
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

I Yuan Precision Ind 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.

I Yuan Precision Ind 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 )
=464.047/132.14
=3.51

I Yuan Precision Ind 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 )
=464.047/132.14
=3.51

* 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 3.51 mean?
I Yuan Precision Ind Co (ROCO:2235) has a Current Ratio of 3.51 as of Dec. 2025. This is 105% above median its historical median of 1.71. Over the past decade, I Yuan Precision Ind Co's Current Ratio has ranged from 0.91 to 3.51. According to the industry distribution chart, I Yuan Precision Ind Co ranks #169 out of 1332 companies in the Vehicles & Parts industry, placing it in the top 12.7%.
Is I Yuan Precision Ind Co's Current Ratio too high?
I Yuan Precision Ind Co's current Current Ratio of 3.51 is 105% above median its 10-year median of 1.71. Over the past 10 years, this metric has ranged from a low of 0.91 to a high of 3.51. The Vehicles & Parts industry median Current Ratio is 1.53. I Yuan Precision Ind Co's value of 3.51 is 129.4% above this industry median. Based on the distribution chart, I Yuan Precision Ind Co ranks #169 out of 1332 companies in the Vehicles & Parts industry, which is in the top quartile — a strong position relative to peers. Overall, I Yuan Precision Ind Co has a GF Score™ of 70/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does I Yuan Precision Ind Co's Current Ratio compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, I Yuan Precision Ind Co ranks #169 out of 1332 companies for Current Ratio. This places I Yuan Precision Ind Co in the top 13% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.53. I Yuan Precision Ind Co's value of 3.51 is 129.4% above this benchmark. Historically, I Yuan Precision Ind Co's own Current Ratio has ranged from 0.91 to 3.51 over the past decade. While the company's 10-year median is 1.71 vs. the industry median of 1.53, I Yuan Precision Ind 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 Current Ratio for a Vehicles & Parts company?
The median Current Ratio among Vehicles & Parts companies is 1.53, based on 1,332 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. I Yuan Precision Ind Co's current Current Ratio of 3.51 is 129.4% 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 Vehicles & Parts industry, the median Current Ratio is 1.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. I Yuan Precision Ind Co's current Current Ratio is 3.51, which is 105% above median its own 10-year median of 1.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is I Yuan Precision Ind Co stock overvalued right now?
Based on GuruFocus' analysis, I Yuan Precision Ind Co (ROCO:2235) is currently considered Possible Value Trap. The stock's GF Value™ is NT$40.56, compared to a current price of NT$27.70 — trading 31.7% below its estimated fair value. The current Current Ratio is 3.51, which is 105% above median its 10-year median of 1.71 and 129.4% above the Vehicles & Parts industry median of 1.53. I Yuan Precision Ind Co's overall GF Score™ is 70/100 with 5 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 I Yuan Precision Ind Co (ROCO:2235), the current Current Ratio is 3.51 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 I Yuan Precision Ind Co (ROCO:2235) Overvalued in 2026?

Based on GuruFocus' analysis, I Yuan Precision Ind Co stock appears to be undervalued. The current stock price of NT$27.70 is trading 31.7% below its estimated GF Value™ of NT$40.56. GuruFocus considers I Yuan Precision Ind Co to be Possible Value Trap.

Key valuation signals for ROCO:2235:

  • Current Ratio: 3.51 (105% above median its 10-year median of 1.71)
  • GF Value™: NT$40.56 vs. price of NT$27.70 (31.7% below fair value)
  • GF Score™: 70/100 with 5 warning signs
  • Industry Position: 129.4% above the Vehicles & Parts median (#169 of 1332)

No single metric tells the full story. See the ROCO:2235 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


I Yuan Precision Ind Co Business Description

Address No.24, Dinghu Road, Dahuali, Guishan District, Taoyuan, TWN
I Yuan Precision Ind Co Ltd is engaged in the manufacturing, production, and trade of automotive parts such as water jet motors and water jets. It is also involved in processing and trading of other auto parts.
70GF Score

Get the complete analysis for ROCO:2235

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

NT$27.70
Price
NT$40.56
GF Value