Hep Tech Co (ROCO:3609) Current Ratio: 1.77 (As of Dec. 2025) — 20% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:3609 Hep Tech Co Ltd ROCO:3609
52 GF Score
Price NT$27.70
GF Value NT$45.72
Valuation Possible Value Trap
! 5 Warning Signs
View Full Analysis

What is Hep Tech Co Current Ratio?

Hep Tech Co ROCO:3609 +0.18% 52 Current Ratio is 1.77 as of Dec. 2025, which is 20% above its 10-year median of 1.47. GuruFocus rates ROCO:3609 with a GF Score™ of 52/100 and a GF Value™ of NT$45.72 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 2,498 Hardware companies, Hep Tech Co ranks worse than 57.17% 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. Hep Tech Co's current ratio for the quarter that ended in Dec. 2025 was 1.77.

Hep Tech Co has a current ratio of 1.77. It generally indicates good short-term financial strength.

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

ROCO:3609' s Current Ratio Range Over the Past 10 Years
Min: 1.08   Med: 1.47   Max: 2.85
Current: 1.77

During the past 13 years, Hep Tech Co's highest Current Ratio was 2.85. The lowest was 1.08. And the median was 1.47.

ROCO:3609's Current Ratio is ranked worse than
57.17% of 2498 companies
in the Hardware industry
Industry Median: 1.96 vs ROCO:3609: 1.77

Hep Tech Co  (ROCO:3609) 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.


Hep Tech Co Current Ratio Related Terms


Hep Tech Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Hep Tech 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.

Hep Tech Co Current Ratio Chart

Hep Tech 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 1.29 1.31 1.08 1.25 1.77

Hep Tech 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 1.25 1.17 1.05 1.75 1.77

ROCO:3609 vs APH, GLW: Current Ratio Comparison

For the Electronic Components subindustry, Hep Tech 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.


Hep Tech Co Current Ratio vs Hardware Industry

For the Hardware industry and Technology sector, Hep Tech Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Hep Tech Co's Current Ratio falls into.


ROCO:3609
52GF Score
Hep Tech Co Ltd ROCO:3609
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hep Tech 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.

Hep Tech 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 )
=723.628/408.738
=1.77

Hep Tech 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 )
=723.628/408.738
=1.77

* 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 1.77 mean?
Hep Tech Co (ROCO:3609) has a Current Ratio of 1.77 as of Dec. 2025. This is 20% above median its historical median of 1.47. Over the past decade, Hep Tech Co's Current Ratio has ranged from 1.08 to 2.85. According to the industry distribution chart, Hep Tech Co ranks #1428 out of 2498 companies in the Hardware industry, placing it in the top 57.2%.
Is Hep Tech Co's Current Ratio too high?
Hep Tech Co's current Current Ratio of 1.77 is 20% above median its 10-year median of 1.47. Over the past 10 years, this metric has ranged from a low of 1.08 to a high of 2.85. The Hardware industry median Current Ratio is 1.96. Hep Tech Co's value of 1.77 is 9.7% below this industry median. Based on the distribution chart, Hep Tech Co ranks #1428 out of 2498 companies in the Hardware industry, which is below the industry midpoint. Overall, Hep Tech Co has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Hep Tech Co's Current Ratio compare to APH and GLW?
According to the Hardware industry distribution chart, Hep Tech Co ranks #1428 out of 2498 companies for Current Ratio. This places Hep Tech Co in the lower half of its industry. The industry median Current Ratio is 1.96. Hep Tech Co's value of 1.77 is 9.7% below this benchmark. Historically, Hep Tech Co's own Current Ratio has ranged from 1.08 to 2.85 over the past decade. While the company's 10-year median is 1.47 vs. the industry median of 1.96, Hep Tech 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 Hardware company?
The median Current Ratio among Hardware companies is 1.96, based on 2,498 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. Hep Tech Co's current Current Ratio of 1.77 is 9.7% 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 Hardware industry, the median Current Ratio is 1.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hep Tech Co's current Current Ratio is 1.77, which is 20% above median its own 10-year median of 1.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hep Tech Co stock overvalued right now?
Based on GuruFocus' analysis, Hep Tech Co (ROCO:3609) is currently considered Possible Value Trap. The stock's GF Value™ is NT$45.72, compared to a current price of NT$27.70 — trading 39.4% below its estimated fair value. The current Current Ratio is 1.77, which is 20% above median its 10-year median of 1.47 and 9.7% below the Hardware industry median of 1.96. Hep Tech Co's overall GF Score™ is 52/100 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 Hep Tech Co (ROCO:3609), the current Current Ratio is 1.77 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 Hep Tech Co (ROCO:3609) Overvalued in 2026?

Based on GuruFocus' analysis, Hep Tech Co stock appears to be undervalued. The current stock price of NT$27.70 is trading 39.4% below its estimated GF Value™ of NT$45.72. GuruFocus considers Hep Tech Co to be Possible Value Trap.

Key valuation signals for ROCO:3609:

  • Current Ratio: 1.77 (20% above median its 10-year median of 1.47)
  • GF Value™: NT$45.72 vs. price of NT$27.70 (39.4% below fair value)
  • GF Score™: 52/100 with 5 warning signs
  • Industry Position: 9.7% below the Hardware median (#1428 of 2498)

No single metric tells the full story. See the ROCO:3609 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hep Tech Co Business Description

Address No. 20, Jingke 7th Road, Nautun District, Taichung, TWN
Hep Tech Co Ltd manufactures electronic lighting control gears for industrial and commercial purposes. Its products include LED driver, fluorescent ECG, emergency lighting units, electronic transformers, and other products.
52GF Score

Get the complete analysis for ROCO:3609

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

NT$27.70
Price
NT$45.72
GF Value