Usun Technology Co (ROCO:3498) Current Ratio: 1.96 (As of Dec. 2025) — 20% Below Median


ROCO:3498 Usun Technology Co Ltd ROCO:3498
40 GF Score
Price NT$123.00
GF Value NT$48.94
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Usun Technology Co Current Ratio?

Usun Technology Co ROCO:3498 -0.81% 40 Current Ratio is 1.96 as of Dec. 2025, which is 20% below its 10-year median of 2.44. GuruFocus rates ROCO:3498 with a GF Score™ of 40/100 and a GF Value™ of NT$48.94 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 3,069 Industrial Products companies, Usun Technology Co ranks worse than 50.11% 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. Usun Technology Co's current ratio for the quarter that ended in Dec. 2025 was 1.96.

Usun Technology Co has a current ratio of 1.96. It generally indicates good short-term financial strength.

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

ROCO:3498' s Current Ratio Range Over the Past 10 Years
Min: 1.96   Med: 2.44   Max: 3.83
Current: 1.96

During the past 13 years, Usun Technology Co's highest Current Ratio was 3.83. The lowest was 1.96. And the median was 2.44.

ROCO:3498's Current Ratio is ranked worse than
50.11% of 3069 companies
in the Industrial Products industry
Industry Median: 1.97 vs ROCO:3498: 1.96

Usun Technology Co  (ROCO:3498) 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.


Usun Technology Co Current Ratio Related Terms


Usun Technology Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Usun Technology 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.

Usun Technology Co Current Ratio Chart

Usun Technology 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 2.10 2.35 3.48 2.72 1.96

Usun Technology 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 2.72 2.80 2.53 2.29 1.96

ROCO:3498 vs GEV, ETN, PH: Current Ratio Comparison

For the Specialty Industrial Machinery subindustry, Usun Technology 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.


Usun Technology Co Current Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Usun Technology Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Usun Technology Co's Current Ratio falls into.


ROCO:3498
40GF Score
Usun Technology Co Ltd ROCO:3498
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Usun Technology 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.

Usun Technology 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 )
=3164.082/1615.535
=1.96

Usun Technology 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 )
=3164.082/1615.535
=1.96

* 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 1.96 mean?
Usun Technology Co (ROCO:3498) has a Current Ratio of 1.96 as of Dec. 2025. This is 20% below median its historical median of 2.44. Over the past decade, Usun Technology Co's Current Ratio has ranged from 1.96 to 3.83. According to the industry distribution chart, Usun Technology Co ranks #1538 out of 3069 companies in the Industrial Products industry, placing it in the top 50.1%.
Is Usun Technology Co's Current Ratio too high?
Usun Technology Co's current Current Ratio of 1.96 is 20% below median its 10-year median of 2.44. Over the past 10 years, this metric has ranged from a low of 1.96 to a high of 3.83. The Industrial Products industry median Current Ratio is 1.97. Usun Technology Co's value of 1.96 is 0.5% below this industry median. Based on the distribution chart, Usun Technology Co ranks #1538 out of 3069 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Usun Technology Co has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Usun Technology Co's Current Ratio compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Usun Technology Co ranks #1538 out of 3069 companies for Current Ratio. This places Usun Technology Co in the lower half of its industry. The industry median Current Ratio is 1.97. Usun Technology Co's value of 1.96 is 0.5% below this benchmark. Historically, Usun Technology Co's own Current Ratio has ranged from 1.96 to 3.83 over the past decade. While the company's 10-year median is 2.44 vs. the industry median of 1.97, Usun Technology 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 an Industrial Products company?
The median Current Ratio among Industrial Products companies is 1.97, based on 3,069 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. Usun Technology Co's current Current Ratio of 1.96 is 0.5% 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 Industrial Products industry, the median Current Ratio is 1.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Usun Technology Co's current Current Ratio is 1.96, which is 20% below median its own 10-year median of 2.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Usun Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Usun Technology Co (ROCO:3498) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$48.94, compared to a current price of NT$123.00 — trading 151.3% above its estimated fair value. The current Current Ratio is 1.96, which is 20% below median its 10-year median of 2.44 and 0.5% below the Industrial Products industry median of 1.97. Usun Technology Co's overall GF Score™ is 40/100 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 Usun Technology Co (ROCO:3498), the current Current Ratio is 1.96 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 Usun Technology Co (ROCO:3498) Overvalued in 2026?

Based on GuruFocus' analysis, Usun Technology Co stock appears to be overvalued. The current stock price of NT$123.00 is trading 151.3% above its estimated GF Value™ of NT$48.94. GuruFocus considers Usun Technology Co to be Significantly Overvalued.

Key valuation signals for ROCO:3498:

  • Current Ratio: 1.96 (20% below median its 10-year median of 2.44)
  • GF Value™: NT$48.94 vs. price of NT$123.00 (151.3% above fair value)
  • GF Score™: 40/100 with 2 warning signs
  • Industry Position: 0.5% below the Industrial Products median (#1538 of 3069)

No single metric tells the full story. See the ROCO:3498 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Usun Technology Co Business Description

Address No. 68, Shengde North Road, Xihai, Dayuan, Taoyuan, TWN, 337
Usun Technology Co Ltd is a Taiwan-based company. Its main business scopes are the design, production, and maintenance of automation equipment. Its product portfolio comprises of PCB plant equipments, CCL fillet, Multilayer PIN-bit composite dismantling system II, and Multi-layer printed circuit board, among others.
40GF Score

Get the complete analysis for ROCO:3498

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

NT$123.00
Price
NT$48.94
GF Value