Lian Fa International Dining Business Co (ROCO:2756) Current Ratio: 1.30 (As of Dec. 2025) — 22% Below Median

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ROCO:2756 Lian Fa International Dining Business Co ROCO:2756
80 GF Score
Price NT$58.50
GF Value NT$131.49
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Lian Fa International Dining Business Co Current Ratio?

Lian Fa International Dining Business Co ROCO:2756 -1.02% 80 Current Ratio is 1.30 as of Dec. 2025, which is 22% below its 10-year median of 1.66. GuruFocus rates ROCO:2756 with a GF Score™ of 80/100 and a GF Value™ of NT$131.49 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 1,995 Consumer Packaged Goods companies, Lian Fa International Dining Business Co ranks worse than 66.87% 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. Lian Fa International Dining Business Co's current ratio for the quarter that ended in Dec. 2025 was 1.30.

Lian Fa International Dining Business Co has a current ratio of 1.30. It generally indicates good short-term financial strength.

The historical rank and industry rank for Lian Fa International Dining Business Co's Current Ratio or its related term are showing as below:

ROCO:2756' s Current Ratio Range Over the Past 10 Years
Min: 1.3   Med: 1.66   Max: 3.61
Current: 1.3

During the past 7 years, Lian Fa International Dining Business Co's highest Current Ratio was 3.61. The lowest was 1.30. And the median was 1.66.

ROCO:2756's Current Ratio is ranked worse than
66.87% of 1995 companies
in the Consumer Packaged Goods industry
Industry Median: 1.73 vs ROCO:2756: 1.30

Lian Fa International Dining Business Co  (ROCO:2756) 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.


Lian Fa International Dining Business Co Current Ratio Related Terms


Lian Fa International Dining Business Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Lian Fa International Dining Business 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.

Lian Fa International Dining Business Co Current Ratio Chart

Lian Fa International Dining Business Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial 1.66 2.07 2.30 3.61 1.30

Lian Fa International Dining Business 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 3.61 2.98 2.82 2.41 1.30

ROCO:2756 vs KHC, GIS: Current Ratio Comparison

For the Packaged Foods subindustry, Lian Fa International Dining Business 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.


Lian Fa International Dining Business Co Current Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lian Fa International Dining Business Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Lian Fa International Dining Business Co's Current Ratio falls into.


ROCO:2756
80GF Score
Lian Fa International Dining Business Co ROCO:2756
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lian Fa International Dining Business 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.

Lian Fa International Dining Business 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 )
=744.48/574.185
=1.30

Lian Fa International Dining Business 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 )
=744.48/574.185
=1.30

* 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 1.30 mean?
Lian Fa International Dining Business Co (ROCO:2756) has a Current Ratio of 1.30 as of Dec. 2025. This is 22% below median its historical median of 1.66. Over the past decade, Lian Fa International Dining Business Co's Current Ratio has ranged from 1.30 to 3.61. According to the industry distribution chart, Lian Fa International Dining Business Co ranks #1334 out of 1995 companies in the Consumer Packaged Goods industry, placing it in the top 66.9%.
Is Lian Fa International Dining Business Co's Current Ratio too high?
Lian Fa International Dining Business Co's current Current Ratio of 1.30 is 22% below median its 10-year median of 1.66. Over the past 10 years, this metric has ranged from a low of 1.30 to a high of 3.61. The Consumer Packaged Goods industry median Current Ratio is 1.73. Lian Fa International Dining Business Co's value of 1.30 is 24.9% below this industry median. Based on the distribution chart, Lian Fa International Dining Business Co ranks #1334 out of 1995 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Lian Fa International Dining Business Co has a GF Score™ of 80/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lian Fa International Dining Business Co's Current Ratio compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Lian Fa International Dining Business Co ranks #1334 out of 1995 companies for Current Ratio. This places Lian Fa International Dining Business Co in the lower half of its industry. The industry median Current Ratio is 1.73. Lian Fa International Dining Business Co's value of 1.30 is 24.9% below this benchmark. Historically, Lian Fa International Dining Business Co's own Current Ratio has ranged from 1.30 to 3.61 over the past decade. While the company's 10-year median is 1.66 vs. the industry median of 1.73, Lian Fa International Dining Business 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 Consumer Packaged Goods company?
The median Current Ratio among Consumer Packaged Goods companies is 1.73, based on 1,995 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. Lian Fa International Dining Business Co's current Current Ratio of 1.30 is 24.9% 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 Consumer Packaged Goods industry, the median Current Ratio is 1.73 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lian Fa International Dining Business Co's current Current Ratio is 1.30, which is 22% below median its own 10-year median of 1.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lian Fa International Dining Business Co stock overvalued right now?
Based on GuruFocus' analysis, Lian Fa International Dining Business Co (ROCO:2756) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$131.49, compared to a current price of NT$58.50 — trading 55.5% below its estimated fair value. The current Current Ratio is 1.30, which is 22% below median its 10-year median of 1.66 and 24.9% below the Consumer Packaged Goods industry median of 1.73. Lian Fa International Dining Business Co's overall GF Score™ is 80/100 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 Lian Fa International Dining Business Co (ROCO:2756), the current Current Ratio is 1.30 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 Lian Fa International Dining Business Co (ROCO:2756) Overvalued in 2026?

Based on GuruFocus' analysis, Lian Fa International Dining Business Co stock appears to be undervalued. The current stock price of NT$58.50 is trading 55.5% below its estimated GF Value™ of NT$131.49. GuruFocus considers Lian Fa International Dining Business Co to be Significantly Undervalued.

Key valuation signals for ROCO:2756:

  • Current Ratio: 1.30 (22% below median its 10-year median of 1.66)
  • GF Value™: NT$131.49 vs. price of NT$58.50 (55.5% below fair value)
  • GF Score™: 80/100 with 3 warning signs
  • Industry Position: 24.9% below the Consumer Packaged Goods median (#1334 of 1995)

No single metric tells the full story. See the ROCO:2756 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lian Fa International Dining Business Co Business Description

Address No. 95, Xintai 5th Road, 18th Floor, Section 1, Xizhi District, New Taipei City, TWN
Lian Fa International Dining Business Co is engaged in the distribution and selling of tea-based beverages and ingredients. Its signature beverages include foam black tea and milk bubble tea.
80GF Score

Get the complete analysis for ROCO:2756

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

NT$58.50
Price
NT$131.49
GF Value