Taiwan Special Chemicals (ROCO:4772) Current Ratio: 2.71 (As of Mar. 2026) — 38% Below Median

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ROCO:4772 Taiwan Special Chemicals Corp ROCO:4772
63 GF Score
Price NT$270.50
GF Value NT$679.24
Valuation Possible Value Trap
! 1 Warning Sign
View Full Analysis

What is Taiwan Special Chemicals Current Ratio?

Taiwan Special Chemicals ROCO:4772 63 Current Ratio is 2.71 as of Mar. 2026, which is 38% below its 10-year median of 4.40. GuruFocus rates ROCO:4772 with a GF Score™ of 63/100 and a GF Value™ of NT$679.24 (Possible Value Trap). The stock has 1 warning sign investors should review. Among 1,605 Chemicals companies, Taiwan Special Chemicals ranks better than 69.03% 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. Taiwan Special Chemicals's current ratio for the quarter that ended in Mar. 2026 was 2.71.

Taiwan Special Chemicals has a current ratio of 2.71. It generally indicates good short-term financial strength.

The historical rank and industry rank for Taiwan Special Chemicals's Current Ratio or its related term are showing as below:

ROCO:4772' s Current Ratio Range Over the Past 10 Years
Min: 0.96   Med: 4.4   Max: 16.05
Current: 2.71

During the past 7 years, Taiwan Special Chemicals's highest Current Ratio was 16.05. The lowest was 0.96. And the median was 4.40.

ROCO:4772's Current Ratio is ranked better than
69.03% of 1605 companies
in the Chemicals industry
Industry Median: 1.89 vs ROCO:4772: 2.71

Taiwan Special Chemicals  (ROCO:4772) 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.


Taiwan Special Chemicals Current Ratio Related Terms


Taiwan Special Chemicals Current Ratio Historical Data

* Premium members only.

The historical data trend for Taiwan Special Chemicals'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.

Taiwan Special Chemicals Current Ratio Chart

Taiwan Special Chemicals Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial 4.50 3.37 5.04 13.28 4.30

Taiwan Special Chemicals Quarterly Data
Dec19 Dec20 Dec21 Jun22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 4.92 5.16 0.96 4.30 2.71

ROCO:4772 vs LIN, SHW, ECL: Current Ratio Comparison

For the Specialty Chemicals subindustry, Taiwan Special Chemicals'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.


Taiwan Special Chemicals Current Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Taiwan Special Chemicals's Current Ratio distribution charts can be found below:

* The bar in red indicates where Taiwan Special Chemicals's Current Ratio falls into.


ROCO:4772
63GF Score
Taiwan Special Chemicals Corp ROCO:4772
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Taiwan Special Chemicals 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.

Taiwan Special Chemicals'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 )
=2740.324/637.34
=4.30

Taiwan Special Chemicals's Current Ratio for the quarter that ended in Mar. 2026 is calculated as

Current Ratio (Q: Mar. 2026 )=Total Current Assets (Q: Mar. 2026 )/Total Current Liabilities (Q: Mar. 2026 )
=3020.206/1116.168
=2.71

* 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 2.71 mean?
Taiwan Special Chemicals (ROCO:4772) has a Current Ratio of 2.71 as of Mar. 2026. This is 38% below median its historical median of 4.40. Over the past decade, Taiwan Special Chemicals' Current Ratio has ranged from 0.96 to 16.05. According to the industry distribution chart, Taiwan Special Chemicals ranks #497 out of 1605 companies in the Chemicals industry, placing it in the top 31%.
Is Taiwan Special Chemicals' Current Ratio too high?
Taiwan Special Chemicals' current Current Ratio of 2.71 is 38% below median its 10-year median of 4.40. Over the past 10 years, this metric has ranged from a low of 0.96 to a high of 16.05. The Chemicals industry median Current Ratio is 1.89. Taiwan Special Chemicals' value of 2.71 is 43.4% above this industry median. Based on the distribution chart, Taiwan Special Chemicals ranks #497 out of 1605 companies in the Chemicals industry, which is above the industry midpoint. Overall, Taiwan Special Chemicals has a GF Score™ of 63/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Taiwan Special Chemicals' Current Ratio compare to LIN and SHW?
According to the Chemicals industry distribution chart, Taiwan Special Chemicals ranks #497 out of 1605 companies for Current Ratio. This puts Taiwan Special Chemicals in the upper half of its industry. The industry median Current Ratio is 1.89. Taiwan Special Chemicals' value of 2.71 is 43.4% above this benchmark. Historically, Taiwan Special Chemicals' own Current Ratio has ranged from 0.96 to 16.05 over the past decade. While the company's 10-year median is 4.40 vs. the industry median of 1.89, Taiwan Special Chemicals 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 1,605 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. Taiwan Special Chemicals's current Current Ratio of 2.71 is 43.4% 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. Taiwan Special Chemicals's current Current Ratio is 2.71, which is 38% below median its own 10-year median of 4.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Special Chemicals stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Special Chemicals (ROCO:4772) is currently considered Possible Value Trap. The stock's GF Value™ is NT$679.24, compared to a current price of NT$270.50 — trading 60.2% below its estimated fair value. The current Current Ratio is 2.71, which is 38% below median its 10-year median of 4.40 and 43.4% above the Chemicals industry median of 1.89. Taiwan Special Chemicals' overall GF Score™ is 63/100 with 1 warning sign 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 Taiwan Special Chemicals (ROCO:4772), the current Current Ratio is 2.71 as of Mar. 2026. 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 Taiwan Special Chemicals (ROCO:4772) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Special Chemicals stock appears to be undervalued. The current stock price of NT$270.50 is trading 60.2% below its estimated GF Value™ of NT$679.24. GuruFocus considers Taiwan Special Chemicals to be Possible Value Trap.

Key valuation signals for ROCO:4772:

  • Current Ratio: 2.71 (38% below median its 10-year median of 4.40)
  • GF Value™: NT$679.24 vs. price of NT$270.50 (60.2% below fair value)
  • GF Score™: 63/100 with 1 warning sign
  • Industry Position: 43.4% above the Chemicals median (#497 of 1605)

No single metric tells the full story. See the ROCO:4772 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Special Chemicals Business Description

Address No.1, Zhangbin West 3rd Road, Xianxi Township, Changhua County, Changhua, TWN, 507
Taiwan Special Chemicals Corp develops and manufactures semiconductor specialty gases (SEG) and semiconductor chemical materials (SEC), and is engaged in the sale and production of precision chemical materials, as well as the cleaning, maintenance, and refurbishment services for semiconductor equipment and components. It generates maximum revenue from the sale of specialty chemical materials. Geographically, the company generates maximum revenue from Taiwan, followed by other Asian regions, America, Northeast Asia (Japan and Korea), and Europe.
63GF Score

Get the complete analysis for ROCO:4772

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

NT$270.50
Price
NT$679.24
GF Value