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Ushine PhotonicsROCO:3678 -1.96%77 Current Ratio is 3.54 as of Dec. 2025, which is 2% below its 10-year median of 3.61. GuruFocus rates ROCO:3678 with a GF Score™ of 77/100 and a GF Value™ of NT$57.68 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,606 Chemicals companies, Ushine Photonics ranks better than 78.02% 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. Ushine Photonics's current ratio for the quarter that ended in Dec. 2025 was 3.54.
Ushine Photonics has a current ratio of 3.54. 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 Ushine Photonics's Current Ratio or its related term are showing as below:
ROCO:3678'
s Current Ratio Range Over the Past 10 Years
Min: 0.58 Med: 3.61 Max: 5.03
Current: 3.54
During the past 13 years, Ushine Photonics's highest Current Ratio was 5.03. The lowest was 0.58. And the median was 3.61.
ROCO:3678's Current Ratio is ranked better than 78.02% of 1606
companies
in the Chemicals industry
Industry Median: 1.89
vs ROCO:3678: 3.54
Ushine Photonics (ROCO:3678) 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.
Ushine Photonics Current Ratio Related Terms
Ushine Photonics Current Ratio Historical Data
* Premium members only.
The historical data trend for Ushine Photonics'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.
For the Chemicals subindustry, Ushine Photonics'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.
Ushine Photonics Current Ratio vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Ushine Photonics's Current Ratio distribution charts can be found below:
* The bar in red indicates where Ushine Photonics'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.
Ushine Photonics (ROCO:3678) has a Current Ratio of 3.54 as of Dec. 2025. This is near median its historical median of 3.61. Over the past decade, Ushine Photonics' Current Ratio has ranged from 0.58 to 5.03. According to the industry distribution chart, Ushine Photonics ranks #353 out of 1606 companies in the Chemicals industry, placing it in the top 22%.
Is Ushine Photonics' Current Ratio too high?
Ushine Photonics' current Current Ratio of 3.54 is near median its 10-year median of 3.61. Over the past 10 years, this metric has ranged from a low of 0.58 to a high of 5.03. The Chemicals industry median Current Ratio is 1.89. Ushine Photonics' value of 3.54 is 87.3% above this industry median. Based on the distribution chart, Ushine Photonics ranks #353 out of 1606 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Ushine Photonics has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ushine Photonics' Current Ratio compare to DOW?
According to the Chemicals industry distribution chart, Ushine Photonics ranks #353 out of 1606 companies for Current Ratio. This places Ushine Photonics in the top 22% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.89. Ushine Photonics' value of 3.54 is 87.3% above this benchmark. Historically, Ushine Photonics' own Current Ratio has ranged from 0.58 to 5.03 over the past decade. While the company's 10-year median is 3.61 vs. the industry median of 1.89, Ushine Photonics 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 Chemicals company?
The median Current Ratio among Chemicals companies is 1.89, based on 1,606 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. Ushine Photonics's current Current Ratio of 3.54 is 87.3% 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 Chemicals industry, the median Current Ratio is 1.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ushine Photonics's current Current Ratio is 3.54, which is near median its own 10-year median of 3.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ushine Photonics stock overvalued right now?
Based on GuruFocus' analysis, Ushine Photonics (ROCO:3678) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$57.68, compared to a current price of NT$50.00 — trading 13.3% below its estimated fair value. The current Current Ratio is 3.54, which is near median its 10-year median of 3.61 and 87.3% above the Chemicals industry median of 1.89. Ushine Photonics' overall GF Score™ is 77/100 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 Ushine Photonics (ROCO:3678), the current Current Ratio is 3.54 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 Ushine Photonics (ROCO:3678) Overvalued in 2026?
Based on GuruFocus' analysis, Ushine Photonics stock appears to be undervalued.
The current stock price of NT$50.00 is trading 13.3% below its estimated GF Value™ of NT$57.68.
GuruFocus considers Ushine Photonics to be Modestly Undervalued.
Key valuation signals for ROCO:3678:
Current Ratio: 3.54 (near median its 10-year median of 3.61)
GF Value™: NT$57.68 vs. price of NT$50.00 (13.3% below fair value)
Industry Position: 87.3% above the Chemicals median (#353 of 1606)
No single metric tells the full story. See the ROCO:3678 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ushine Photonics Corp produces indium tin oxide film products for the touch panel and display industries. Its products include ITO-films for resistive touch panels, Low resistivity TCO-films, Optical Clear Adhesives, and Anti-static protective film. It is specialized in material analysis, roll-to-roll vacuum coater design, and reactive sputtering process.
77GF Score
Get the complete analysis for ROCO:3678
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