Gia Tzoong Enterprise Co (ROCO:5355) Current Ratio: 3.19 (As of Dec. 2025) — 24% Below Median


ROCO:5355 Gia Tzoong Enterprise Co Ltd ROCO:5355
49 GF Score
Price NT$6.15
GF Value NT$8.62
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Gia Tzoong Enterprise Co Current Ratio?

Gia Tzoong Enterprise Co ROCO:5355 49 Current Ratio is 3.19 as of Dec. 2025, which is 24% below its 10-year median of 4.21. GuruFocus rates ROCO:5355 with a GF Score™ of 49/100 and a GF Value™ of NT$8.62 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 2,499 Hardware companies, Gia Tzoong Enterprise Co ranks better than 73.95% 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. Gia Tzoong Enterprise Co's current ratio for the quarter that ended in Dec. 2025 was 3.19.

Gia Tzoong Enterprise Co has a current ratio of 3.19. 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 Gia Tzoong Enterprise Co's Current Ratio or its related term are showing as below:

ROCO:5355' s Current Ratio Range Over the Past 10 Years
Min: 2.31   Med: 4.21   Max: 6.09
Current: 3.19

During the past 13 years, Gia Tzoong Enterprise Co's highest Current Ratio was 6.09. The lowest was 2.31. And the median was 4.21.

ROCO:5355's Current Ratio is ranked better than
73.95% of 2499 companies
in the Hardware industry
Industry Median: 1.97 vs ROCO:5355: 3.19

Gia Tzoong Enterprise Co  (ROCO:5355) 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.


Gia Tzoong Enterprise Co Current Ratio Related Terms


Gia Tzoong Enterprise Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Gia Tzoong Enterprise 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.

Gia Tzoong Enterprise Co Current Ratio Chart

Gia Tzoong Enterprise 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 2.31 6.09 5.02 3.28 3.19

Gia Tzoong Enterprise 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 3.28 3.74 3.40 3.27 3.19

ROCO:5355 vs APH, GLW: Current Ratio Comparison

For the Electronic Components subindustry, Gia Tzoong Enterprise 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.


Gia Tzoong Enterprise Co Current Ratio vs Hardware Industry

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

* The bar in red indicates where Gia Tzoong Enterprise Co's Current Ratio falls into.


ROCO:5355
49GF Score
Gia Tzoong Enterprise Co Ltd ROCO:5355
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Gia Tzoong Enterprise 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.

Gia Tzoong Enterprise 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 )
=633.152/198.2
=3.19

Gia Tzoong Enterprise 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 )
=633.152/198.2
=3.19

* 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 3.19 mean?
Gia Tzoong Enterprise Co (ROCO:5355) has a Current Ratio of 3.19 as of Dec. 2025. This is 24% below median its historical median of 4.21. Over the past decade, Gia Tzoong Enterprise Co's Current Ratio has ranged from 2.31 to 6.09. According to the industry distribution chart, Gia Tzoong Enterprise Co ranks #651 out of 2499 companies in the Hardware industry, placing it in the top 26.1%.
Is Gia Tzoong Enterprise Co's Current Ratio too high?
Gia Tzoong Enterprise Co's current Current Ratio of 3.19 is 24% below median its 10-year median of 4.21. Over the past 10 years, this metric has ranged from a low of 2.31 to a high of 6.09. The Hardware industry median Current Ratio is 1.97. Gia Tzoong Enterprise Co's value of 3.19 is 61.9% above this industry median. Based on the distribution chart, Gia Tzoong Enterprise Co ranks #651 out of 2499 companies in the Hardware industry, which is above the industry midpoint. Overall, Gia Tzoong Enterprise Co has a GF Score™ of 49/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gia Tzoong Enterprise Co's Current Ratio compare to APH and GLW?
According to the Hardware industry distribution chart, Gia Tzoong Enterprise Co ranks #651 out of 2499 companies for Current Ratio. This puts Gia Tzoong Enterprise Co in the upper half of its industry. The industry median Current Ratio is 1.97. Gia Tzoong Enterprise Co's value of 3.19 is 61.9% above this benchmark. Historically, Gia Tzoong Enterprise Co's own Current Ratio has ranged from 2.31 to 6.09 over the past decade. While the company's 10-year median is 4.21 vs. the industry median of 1.97, Gia Tzoong Enterprise 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 Hardware company?
The median Current Ratio among Hardware companies is 1.97, based on 2,499 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. Gia Tzoong Enterprise Co's current Current Ratio of 3.19 is 61.9% 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 Hardware industry, the median Current Ratio is 1.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gia Tzoong Enterprise Co's current Current Ratio is 3.19, which is 24% below median its own 10-year median of 4.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gia Tzoong Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Gia Tzoong Enterprise Co (ROCO:5355) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$8.62, compared to a current price of NT$6.15 — trading 28.7% below its estimated fair value. The current Current Ratio is 3.19, which is 24% below median its 10-year median of 4.21 and 61.9% above the Hardware industry median of 1.97. Gia Tzoong Enterprise Co's overall GF Score™ is 49/100 with 4 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 Gia Tzoong Enterprise Co (ROCO:5355), the current Current Ratio is 3.19 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 Gia Tzoong Enterprise Co (ROCO:5355) Overvalued in 2026?

Based on GuruFocus' analysis, Gia Tzoong Enterprise Co stock appears to be undervalued. The current stock price of NT$6.15 is trading 28.7% below its estimated GF Value™ of NT$8.62. GuruFocus considers Gia Tzoong Enterprise Co to be Modestly Undervalued.

Key valuation signals for ROCO:5355:

  • Current Ratio: 3.19 (24% below median its 10-year median of 4.21)
  • GF Value™: NT$8.62 vs. price of NT$6.15 (28.7% below fair value)
  • GF Score™: 49/100 with 4 warning signs
  • Industry Position: 61.9% above the Hardware median (#651 of 2499)

No single metric tells the full story. See the ROCO:5355 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gia Tzoong Enterprise Co Business Description

Address No.39-4, Xingbang Road, Taoyuan District, Taoyuan, TWN, 330
Gia Tzoong Enterprise Co Ltd main business is the manufacturing, processing, and trading of printed circuit boards, real estate investment, and trading. The company's operating segments are Circuit board, and Property investment. The company generates majority of revenue from Circuit Board. Its products are Electronic parts/Hybrid circuit board, FR4, DBC (Direct Bond Copper), High Thermal Conductivity MCPCB, RFPCB, and PCBA Service.
49GF Score

Get the complete analysis for ROCO:5355

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

NT$6.15
Price
NT$8.62
GF Value