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. Lungyen Life Service Co's current ratio for the quarter that ended in Dec. 2025 was 1.03.
Lungyen Life Service Co has a current ratio of 1.03. It generally indicates good short-term financial strength.
The historical rank and industry rank for Lungyen Life Service Co's Current Ratio or its related term are showing as below:
ROCO:5530'
s Current Ratio Range Over the Past 10 Years
Min: 0.67 Med: 0.94 Max: 1.03
Current: 1.03
During the past 13 years, Lungyen Life Service Co's highest Current Ratio was 1.03. The lowest was 0.67. And the median was 0.94.
ROCO:5530's Current Ratio is ranked worse than 64.58% of 96
companies
in the Personal Services industry
Industry Median: 1.255
vs ROCO:5530: 1.03
Lungyen Life Service Co (ROCO:5530) 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.
Lungyen Life Service Co Current Ratio Related Terms
Lungyen Life Service 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:5530 vs ROL, SCI, FTDR: Current Ratio Comparison
For the Personal Services subindustry, Lungyen Life Service 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.
Lungyen Life Service Co Current Ratio vs Personal Services Industry
For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Lungyen Life Service 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.
Lungyen Life Service Co (ROCO:5530) has a Current Ratio of 1.03 as of Dec. 2025. This is 10% above median its historical median of 0.94. Over the past decade, Lungyen Life Service Co's Current Ratio has ranged from 0.67 to 1.03. According to the industry distribution chart, Lungyen Life Service Co ranks #62 out of 96 companies in the Personal Services industry, placing it in the top 64.6%.
Is Lungyen Life Service Co's Current Ratio too high?
Lungyen Life Service Co's current Current Ratio of 1.03 is 10% above median its 10-year median of 0.94. Over the past 10 years, this metric has ranged from a low of 0.67 to a high of 1.03. The Personal Services industry median Current Ratio is 1.26. Lungyen Life Service Co's value of 1.03 is 17.9% below this industry median. Based on the distribution chart, Lungyen Life Service Co ranks #62 out of 96 companies in the Personal Services industry, which is below the industry midpoint. Overall, Lungyen Life Service Co has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's Current Ratio compare to ROL and SCI?
According to the Personal Services industry distribution chart, Lungyen Life Service Co ranks #62 out of 96 companies for Current Ratio. This places Lungyen Life Service Co in the lower half of its industry. The industry median Current Ratio is 1.26. Lungyen Life Service Co's value of 1.03 is 17.9% below this benchmark. Historically, Lungyen Life Service Co's own Current Ratio has ranged from 0.67 to 1.03 over the past decade. While the company's 10-year median is 0.94 vs. the industry median of 1.26, Lungyen Life Service 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 Personal Services company?
The median Current Ratio among Personal Services companies is 1.26, based on 96 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. Lungyen Life Service Co's current Current Ratio of 1.03 is 17.9% 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 Personal Services industry, the median Current Ratio is 1.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lungyen Life Service Co's current Current Ratio is 1.03, which is 10% above median its own 10-year median of 0.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Fairly Valued. The stock's GF Value™ is NT$46.10, compared to a current price of NT$49.55 — trading 7.5% above its estimated fair value. The current Current Ratio is 1.03, which is 10% above median its 10-year median of 0.94 and 17.9% below the Personal Services industry median of 1.26. Lungyen Life Service Co's overall GF Score™ is 75/100 with 7 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 Lungyen Life Service Co (ROCO:5530), the current Current Ratio is 1.03 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?
Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued.
The current stock price of NT$49.55 is trading 7.5% above its estimated GF Value™ of NT$46.10.
GuruFocus considers Lungyen Life Service Co to be Fairly Valued.
Key valuation signals for ROCO:5530:
Current Ratio: 1.03 (10% above median its 10-year median of 0.94)
GF Value™: NT$46.10 vs. price of NT$49.55 (7.5% above fair value)
Industry Position: 17.9% below the Personal Services median (#62 of 96)
No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
75GF Score
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