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Life Travel & Tourist Service Co has a current ratio of 1.49. It generally indicates good short-term financial strength.
The historical rank and industry rank for Life Travel & Tourist Service Co's Current Ratio or its related term are showing as below:
ROCO:2745'
s Current Ratio Range Over the Past 10 Years
Min: 1.23 Med: 1.41 Max: 3.72
Current: 1.49
During the past 13 years, Life Travel & Tourist Service Co's highest Current Ratio was 3.72. The lowest was 1.23. And the median was 1.41.
ROCO:2745's Current Ratio is ranked better than 52.87% of 853
companies
in the Travel & Leisure industry
Industry Median: 1.37
vs ROCO:2745: 1.49
Life Travel & Tourist Service Co (ROCO:2745) 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.
Life Travel & Tourist Service Co Current Ratio Related Terms
Life Travel & Tourist Service Co Current Ratio Historical Data
* 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.
Life Travel & Tourist Service Co Current Ratio Chart
ROCO:2745 vs BKNG, ABNB, RCL: Current Ratio Comparison
For the Travel Services subindustry, Life Travel & Tourist Service 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.
Life Travel & Tourist Service Co Current Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Life Travel & Tourist Service Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Life Travel & Tourist Service Co's Current Ratio falls into.
* 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.
Life Travel & Tourist Service Co (ROCO:2745) has a Current Ratio of 1.49 as of Dec. 2025. This is near median its historical median of 1.41. Over the past decade, Life Travel & Tourist Service Co's Current Ratio has ranged from 1.23 to 3.72. According to the industry distribution chart, Life Travel & Tourist Service Co ranks #402 out of 853 companies in the Travel & Leisure industry, placing it in the top 47.1%.
Is Life Travel & Tourist Service Co's Current Ratio too high?
Life Travel & Tourist Service Co's current Current Ratio of 1.49 is near median its 10-year median of 1.41. Over the past 10 years, this metric has ranged from a low of 1.23 to a high of 3.72. The Travel & Leisure industry median Current Ratio is 1.37. Life Travel & Tourist Service Co's value of 1.49 is 8.8% above this industry median. Based on the distribution chart, Life Travel & Tourist Service Co ranks #402 out of 853 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Life Travel & Tourist Service Co has a GF Score™ of 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Life Travel & Tourist Service Co's Current Ratio compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Life Travel & Tourist Service Co ranks #402 out of 853 companies for Current Ratio. This puts Life Travel & Tourist Service Co in the upper half of its industry. The industry median Current Ratio is 1.37. Life Travel & Tourist Service Co's value of 1.49 is 8.8% above this benchmark. Historically, Life Travel & Tourist Service Co's own Current Ratio has ranged from 1.23 to 3.72 over the past decade. While the company's 10-year median is 1.41 vs. the industry median of 1.37, Life Travel & Tourist Service 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 Travel & Leisure company?
The median Current Ratio among Travel & Leisure companies is 1.37, based on 853 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. Life Travel & Tourist Service Co's current Current Ratio of 1.49 is 8.8% 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 Travel & Leisure industry, the median Current Ratio is 1.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Life Travel & Tourist Service Co's current Current Ratio is 1.49, which is near median its own 10-year median of 1.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life Travel & Tourist Service Co stock overvalued right now?
Based on GuruFocus' analysis, Life Travel & Tourist Service Co (ROCO:2745) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$153.04, compared to a current price of NT$94.70 — trading 38.1% below its estimated fair value. The current Current Ratio is 1.49, which is near median its 10-year median of 1.41 and 8.8% above the Travel & Leisure industry median of 1.37. Life Travel & Tourist Service Co's overall GF Score™ is 71/100 with 2 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 Life Travel & Tourist Service Co (ROCO:2745), the current Current Ratio is 1.49 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 Life Travel & Tourist Service Co (ROCO:2745) Overvalued in 2026?
Based on GuruFocus' analysis, Life Travel & Tourist Service Co stock appears to be undervalued.
The current stock price of NT$94.70 is trading 38.1% below its estimated GF Value™ of NT$153.04.
GuruFocus considers Life Travel & Tourist Service Co to be Significantly Undervalued.
Key valuation signals for ROCO:2745:
Current Ratio: 1.49 (near median its 10-year median of 1.41)
GF Value™: NT$153.04 vs. price of NT$94.70 (38.1% below fair value)
Industry Position: 8.8% above the Travel & Leisure median (#402 of 853)
No single metric tells the full story. See the ROCO:2745 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Life Travel & Tourist Service Co Business Description
Life Travel & Tourist Service Co Ltd is a travel consultancy agency in Taiwan. It sells tourist items related to inbound and outbound group tourist services including flight tickets, accommodation arrangements, attraction, and transport tickets commission.
71GF Score
Get the complete analysis for ROCO:2745
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