Shihlin Development CoROCO:5324 55 Current Ratio is 1.43 as of Dec. 2025, which is 10% below its 10-year median of 1.59. GuruFocus rates ROCO:5324 with a GF Score™ of 55/100 and a GF Value™ of NT$23.21 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 856 Travel & Leisure companies, Shihlin Development Co ranks better than 51.4% 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. Shihlin Development Co's current ratio for the quarter that ended in Dec. 2025 was 1.43.
Shihlin Development Co has a current ratio of 1.43. It generally indicates good short-term financial strength.
The historical rank and industry rank for Shihlin Development Co's Current Ratio or its related term are showing as below:
ROCO:5324'
s Current Ratio Range Over the Past 10 Years
Min: 1.08 Med: 1.59 Max: 2.07
Current: 1.43
During the past 13 years, Shihlin Development Co's highest Current Ratio was 2.07. The lowest was 1.08. And the median was 1.59.
ROCO:5324's Current Ratio is ranked better than 51.4% of 856
companies
in the Travel & Leisure industry
Industry Median: 1.385
vs ROCO:5324: 1.43
Shihlin Development Co (ROCO:5324) 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.
Shihlin Development Co Current Ratio Related Terms
Shihlin Development Co Current Ratio Historical Data
* 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.
ROCO:5324 vs MAR, HLT, H: Current Ratio Comparison
For the Lodging subindustry, Shihlin Development 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.
Shihlin Development Co Current Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Shihlin Development Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Shihlin Development Co'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.
Shihlin Development Co (ROCO:5324) has a Current Ratio of 1.43 as of Dec. 2025. This is 10% below median its historical median of 1.59. Over the past decade, Shihlin Development Co's Current Ratio has ranged from 1.08 to 2.07. According to the industry distribution chart, Shihlin Development Co ranks #416 out of 856 companies in the Travel & Leisure industry, placing it in the top 48.6%.
Is Shihlin Development Co's Current Ratio too high?
Shihlin Development Co's current Current Ratio of 1.43 is 10% below median its 10-year median of 1.59. Over the past 10 years, this metric has ranged from a low of 1.08 to a high of 2.07. The Travel & Leisure industry median Current Ratio is 1.39. Shihlin Development Co's value of 1.43 is 3.2% above this industry median. Based on the distribution chart, Shihlin Development Co ranks #416 out of 856 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Shihlin Development Co has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Shihlin Development Co's Current Ratio compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Shihlin Development Co ranks #416 out of 856 companies for Current Ratio. This puts Shihlin Development Co in the upper half of its industry. The industry median Current Ratio is 1.39. Shihlin Development Co's value of 1.43 is 3.2% above this benchmark. Historically, Shihlin Development Co's own Current Ratio has ranged from 1.08 to 2.07 over the past decade. While the company's 10-year median is 1.59 vs. the industry median of 1.39, Shihlin Development Co 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 Travel & Leisure company?
The median Current Ratio among Travel & Leisure companies is 1.39, based on 856 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. Shihlin Development Co's current Current Ratio of 1.43 is 3.2% 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 Travel & Leisure industry, the median Current Ratio is 1.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shihlin Development Co's current Current Ratio is 1.43, which is 10% below median its own 10-year median of 1.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shihlin Development Co stock overvalued right now?
Based on GuruFocus' analysis, Shihlin Development Co (ROCO:5324) is currently considered Possible Value Trap. The stock's GF Value™ is NT$23.21, compared to a current price of NT$12.05 — trading 48.1% below its estimated fair value. The current Current Ratio is 1.43, which is 10% below median its 10-year median of 1.59 and 3.2% above the Travel & Leisure industry median of 1.39. Shihlin Development Co's overall GF Score™ is 55/100 with 8 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 Shihlin Development Co (ROCO:5324), the current Current Ratio is 1.43 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 Shihlin Development Co (ROCO:5324) Overvalued in 2026?
Based on GuruFocus' analysis, Shihlin Development Co stock appears to be undervalued.
The current stock price of NT$12.05 is trading 48.1% below its estimated GF Value™ of NT$23.21.
GuruFocus considers Shihlin Development Co to be Possible Value Trap.
Key valuation signals for ROCO:5324:
Current Ratio: 1.43 (10% below median its 10-year median of 1.59)
GF Value™: NT$23.21 vs. price of NT$12.05 (48.1% below fair value)
Industry Position: 3.2% above the Travel & Leisure median (#416 of 856)
No single metric tells the full story. See the ROCO:5324 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shihlin Development Co Ltd is engaged in the manufacturing and sales of small signal transistors, power transistors, and integrated circuits. The company has three reportable segments: the Construction and Development, the Leisure and Recreation, and the Catering and Hotel segments. The construction and development segment engages in the construction of commercial buildings, sales and leasing of residences, and real estate development. The leisure and recreation segment engages in the development of clubs and specific areas. The catering and hotel segment engages in the catering and hotel room business. It derives majority of the revenue from Catering and Hotel segment.
55GF Score
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