First Hi-Tec Co (ROCO:5439) Current Ratio: 1.84 (As of Dec. 2025) — Near Median


ROCO:5439 First Hi-Tec Co Ltd ROCO:5439
81 GF Score
Price NT$325.50
GF Value NT$262.46
Valuation Modestly Overvalued
! 5 Warning Signs
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What is First Hi-Tec Co Current Ratio?

First Hi-Tec Co ROCO:5439 -3.70% 81 Current Ratio is 1.84 as of Dec. 2025, which is 6% below its 10-year median of 1.95. GuruFocus rates ROCO:5439 with a GF Score™ of 81/100 and a GF Value™ of NT$262.46 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 2,493 Hardware companies, First Hi-Tec Co ranks worse than 54.07% 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. First Hi-Tec Co's current ratio for the quarter that ended in Dec. 2025 was 1.84.

First Hi-Tec Co has a current ratio of 1.84. It generally indicates good short-term financial strength.

The historical rank and industry rank for First Hi-Tec Co's Current Ratio or its related term are showing as below:

ROCO:5439' s Current Ratio Range Over the Past 10 Years
Min: 1.43   Med: 1.95   Max: 2.37
Current: 1.84

During the past 13 years, First Hi-Tec Co's highest Current Ratio was 2.37. The lowest was 1.43. And the median was 1.95.

ROCO:5439's Current Ratio is ranked worse than
54.07% of 2493 companies
in the Hardware industry
Industry Median: 1.96 vs ROCO:5439: 1.84

First Hi-Tec Co  (ROCO:5439) 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.


First Hi-Tec Co Current Ratio Related Terms


First Hi-Tec Co Current Ratio Historical Data

* Premium members only.

The historical data trend for First Hi-Tec 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.

First Hi-Tec Co Current Ratio Chart

First Hi-Tec 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 1.90 1.91 1.78 1.43 1.84

First Hi-Tec 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 1.43 1.24 1.15 1.65 1.84

ROCO:5439 vs APH, GLW: Current Ratio Comparison

For the Electronic Components subindustry, First Hi-Tec 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.


First Hi-Tec Co Current Ratio vs Hardware Industry

For the Hardware industry and Technology sector, First Hi-Tec Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where First Hi-Tec Co's Current Ratio falls into.


ROCO:5439
81GF Score
First Hi-Tec Co Ltd ROCO:5439
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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First Hi-Tec 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.

First Hi-Tec 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 )
=7821.142/4249.467
=1.84

First Hi-Tec 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 )
=7821.142/4249.467
=1.84

* 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 1.84 mean?
First Hi-Tec Co (ROCO:5439) has a Current Ratio of 1.84 as of Dec. 2025. This is near median its historical median of 1.95. Over the past decade, First Hi-Tec Co's Current Ratio has ranged from 1.43 to 2.37. According to the industry distribution chart, First Hi-Tec Co ranks #1348 out of 2493 companies in the Hardware industry, placing it in the top 54.1%.
Is First Hi-Tec Co's Current Ratio too high?
First Hi-Tec Co's current Current Ratio of 1.84 is near median its 10-year median of 1.95. Over the past 10 years, this metric has ranged from a low of 1.43 to a high of 2.37. The Hardware industry median Current Ratio is 1.96. First Hi-Tec Co's value of 1.84 is 6.1% below this industry median. Based on the distribution chart, First Hi-Tec Co ranks #1348 out of 2493 companies in the Hardware industry, which is below the industry midpoint. Overall, First Hi-Tec Co has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First Hi-Tec Co's Current Ratio compare to APH and GLW?
According to the Hardware industry distribution chart, First Hi-Tec Co ranks #1348 out of 2493 companies for Current Ratio. This places First Hi-Tec Co in the lower half of its industry. The industry median Current Ratio is 1.96. First Hi-Tec Co's value of 1.84 is 6.1% below this benchmark. Historically, First Hi-Tec Co's own Current Ratio has ranged from 1.43 to 2.37 over the past decade. While the company's 10-year median is 1.95 vs. the industry median of 1.96, First Hi-Tec Co has consistently been below 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 1.96, based on 2,493 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. First Hi-Tec Co's current Current Ratio of 1.84 is 6.1% below 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 1.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Hi-Tec Co's current Current Ratio is 1.84, which is near median its own 10-year median of 1.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Hi-Tec Co stock overvalued right now?
Based on GuruFocus' analysis, First Hi-Tec Co (ROCO:5439) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$262.46, compared to a current price of NT$325.50 — trading 24% above its estimated fair value. The current Current Ratio is 1.84, which is near median its 10-year median of 1.95 and 6.1% below the Hardware industry median of 1.96. First Hi-Tec Co's overall GF Score™ is 81/100 with 5 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 First Hi-Tec Co (ROCO:5439), the current Current Ratio is 1.84 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 First Hi-Tec Co (ROCO:5439) Overvalued in 2026?

Based on GuruFocus' analysis, First Hi-Tec Co stock appears to be overvalued. The current stock price of NT$325.50 is trading 24% above its estimated GF Value™ of NT$262.46. GuruFocus considers First Hi-Tec Co to be Modestly Overvalued.

Key valuation signals for ROCO:5439:

  • Current Ratio: 1.84 (near median its 10-year median of 1.95)
  • GF Value™: NT$262.46 vs. price of NT$325.50 (24% above fair value)
  • GF Score™: 81/100 with 5 warning signs
  • Industry Position: 6.1% below the Hardware median (#1348 of 2493)

No single metric tells the full story. See the ROCO:5439 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


First Hi-Tec Co Business Description

Address No.3, Lane 43, Xingbang Road, Taoyuan District, Taoyuan City, TWN, 330
First Hi-Tec Co Ltd main business is manufacture and sales of PCB and computer peripherals, etc. The Company is engaged in production and sales of electronic equipment and wholesale of components, etc. The group is only engaged in manufacturing and trading of PCB and computer peripherals, which belong to a single industry, the operating segments and reportable segments are single segment. The company has presence in Taiwan, Asia, and Others. The company generates majority of revenue from Taiwan. The company's products are Automotive, Semiconductor and others, Power Control Modules Robot, Telecom, Layer Counts, Application Type, Capability, and Roadmap.
81GF Score

Get the complete analysis for ROCO:5439

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

NT$325.50
Price
NT$262.46
GF Value