Tons Lightology (ROCO:4972) Current Ratio: 3.34 (As of Dec. 2025) — 15% Below Median

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ROCO:4972 Tons Lightology Inc ROCO:4972
65 GF Score
Price NT$16.80
GF Value NT$20.13
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Tons Lightology Current Ratio?

Tons Lightology ROCO:4972 -0.59% 65 Current Ratio is 3.34 as of Dec. 2025, which is 15% below its 10-year median of 3.95. GuruFocus rates ROCO:4972 with a GF Score™ of 65/100 and a GF Value™ of NT$20.13 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 434 Furnishings, Fixtures & Appliances companies, Tons Lightology ranks better than 79.49% 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. Tons Lightology's current ratio for the quarter that ended in Dec. 2025 was 3.34.

Tons Lightology has a current ratio of 3.34. 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 Tons Lightology's Current Ratio or its related term are showing as below:

ROCO:4972' s Current Ratio Range Over the Past 10 Years
Min: 2.91   Med: 3.95   Max: 5.8
Current: 3.34

During the past 13 years, Tons Lightology's highest Current Ratio was 5.80. The lowest was 2.91. And the median was 3.95.

ROCO:4972's Current Ratio is ranked better than
79.49% of 434 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 1.88 vs ROCO:4972: 3.34

Tons Lightology  (ROCO:4972) 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.


Tons Lightology Current Ratio Related Terms


Tons Lightology Current Ratio Historical Data

* Premium members only.

The historical data trend for Tons Lightology'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.

Tons Lightology Current Ratio Chart

Tons Lightology 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 4.05 5.80 2.95 2.91 3.34

Tons Lightology 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 2.91 3.22 3.55 3.44 3.34

ROCO:4972 vs SN, SGI, MHK: Current Ratio Comparison

For the Furnishings, Fixtures & Appliances subindustry, Tons Lightology'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.


Tons Lightology Current Ratio vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Tons Lightology's Current Ratio distribution charts can be found below:

* The bar in red indicates where Tons Lightology's Current Ratio falls into.


ROCO:4972
65GF Score
Tons Lightology Inc ROCO:4972
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tons Lightology 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.

Tons Lightology'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 )
=1103.728/330.405
=3.34

Tons Lightology'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 )
=1103.728/330.405
=3.34

* 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 3.34 mean?
Tons Lightology (ROCO:4972) has a Current Ratio of 3.34 as of Dec. 2025. This is 15% below median its historical median of 3.95. Over the past decade, Tons Lightology's Current Ratio has ranged from 2.91 to 5.80. According to the industry distribution chart, Tons Lightology ranks #89 out of 434 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 20.5%.
Is Tons Lightology's Current Ratio too high?
Tons Lightology's current Current Ratio of 3.34 is 15% below median its 10-year median of 3.95. Over the past 10 years, this metric has ranged from a low of 2.91 to a high of 5.80. The Furnishings, Fixtures & Appliances industry median Current Ratio is 1.88. Tons Lightology's value of 3.34 is 77.7% above this industry median. Based on the distribution chart, Tons Lightology ranks #89 out of 434 companies in the Furnishings, Fixtures & Appliances industry, which is in the top quartile — a strong position relative to peers. Overall, Tons Lightology has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tons Lightology's Current Ratio compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Tons Lightology ranks #89 out of 434 companies for Current Ratio. This places Tons Lightology in the top 21% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.88. Tons Lightology's value of 3.34 is 77.7% above this benchmark. Historically, Tons Lightology's own Current Ratio has ranged from 2.91 to 5.80 over the past decade. While the company's 10-year median is 3.95 vs. the industry median of 1.88, Tons Lightology 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 Furnishings, Fixtures & Appliances company?
The median Current Ratio among Furnishings, Fixtures & Appliances companies is 1.88, based on 434 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. Tons Lightology's current Current Ratio of 3.34 is 77.7% 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 Furnishings, Fixtures & Appliances industry, the median Current Ratio is 1.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tons Lightology's current Current Ratio is 3.34, which is 15% below median its own 10-year median of 3.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tons Lightology stock overvalued right now?
Based on GuruFocus' analysis, Tons Lightology (ROCO:4972) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$20.13, compared to a current price of NT$16.80 — trading 16.5% below its estimated fair value. The current Current Ratio is 3.34, which is 15% below median its 10-year median of 3.95 and 77.7% above the Furnishings, Fixtures & Appliances industry median of 1.88. Tons Lightology's overall GF Score™ is 65/100 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 Tons Lightology (ROCO:4972), the current Current Ratio is 3.34 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 Tons Lightology (ROCO:4972) Overvalued in 2026?

Based on GuruFocus' analysis, Tons Lightology stock appears to be undervalued. The current stock price of NT$16.80 is trading 16.5% below its estimated GF Value™ of NT$20.13. GuruFocus considers Tons Lightology to be Modestly Undervalued.

Key valuation signals for ROCO:4972:

  • Current Ratio: 3.34 (15% below median its 10-year median of 3.95)
  • GF Value™: NT$20.13 vs. price of NT$16.80 (16.5% below fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 77.7% above the Furnishings, Fixtures & Appliances median (#89 of 434)

No single metric tells the full story. See the ROCO:4972 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tons Lightology Business Description

Address No. 236, Bo’ai Street, 4th Floor, Shulin District, New Taipei, TWN, 23845
Tons Lightology Inc engages in the design, manufacture, and sale of commercial lighting fixtures. The company's operating segment includes Tons Lightology Inc; Titan Lighting Co. Ltd, Zhongshan Tons Lighting Co. Ltd, and StrongLED Lighting System (Cayman) Co. Ltd. It generates maximum revenue from the Tons Lightology Inc. segment. Geographically, it derives a majority of revenue from Europe and also has a presence in Asia, Oceania, and other countries. It focuses on indoor lighting and outdoor lighting. The company's products are used for museum/gallery, commercial, hotel, club, office, and Outdoor applications.
65GF Score

Get the complete analysis for ROCO:4972

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

NT$16.80
Price
NT$20.13
GF Value