Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Acter GroupROCO:5536 +1.20%68 Current Ratio is 1.78 as of Dec. 2025, which is 2% below its 10-year median of 1.81. GuruFocus rates ROCO:5536 with a GF Score™ of 68/100 and a GF Value™ of NT$520.10 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,786 Construction companies, Acter Group ranks better than 59.91% 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. Acter Group's current ratio for the quarter that ended in Dec. 2025 was 1.78.
Acter Group has a current ratio of 1.78. It generally indicates good short-term financial strength.
The historical rank and industry rank for Acter Group's Current Ratio or its related term are showing as below:
ROCO:5536'
s Current Ratio Range Over the Past 10 Years
Min: 1.51 Med: 1.81 Max: 1.9
Current: 1.78
During the past 13 years, Acter Group's highest Current Ratio was 1.90. The lowest was 1.51. And the median was 1.81.
ROCO:5536's Current Ratio is ranked better than 59.91% of 1786
companies
in the Construction industry
Industry Median: 1.58
vs ROCO:5536: 1.78
Acter Group (ROCO:5536) 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.
Acter Group Current Ratio Related Terms
Acter Group Current Ratio Historical Data
* Premium members only.
The historical data trend for Acter Group'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.
ROCO:5536 vs PWR, FIX, EME: Current Ratio Comparison
For the Engineering & Construction subindustry, Acter Group'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.
Acter Group Current Ratio vs Construction Industry
For the Construction industry and Industrials sector, Acter Group's Current Ratio distribution charts can be found below:
* The bar in red indicates where Acter Group'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.
Acter Group (ROCO:5536) has a Current Ratio of 1.78 as of Dec. 2025. This is near median its historical median of 1.81. Over the past decade, Acter Group's Current Ratio has ranged from 1.51 to 1.90. According to the industry distribution chart, Acter Group ranks #716 out of 1786 companies in the Construction industry, placing it in the top 40.1%.
Is Acter Group's Current Ratio too high?
Acter Group's current Current Ratio of 1.78 is near median its 10-year median of 1.81. Over the past 10 years, this metric has ranged from a low of 1.51 to a high of 1.90. The Construction industry median Current Ratio is 1.58. Acter Group's value of 1.78 is 12.7% above this industry median. Based on the distribution chart, Acter Group ranks #716 out of 1786 companies in the Construction industry, which is above the industry midpoint. Overall, Acter Group has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acter Group's Current Ratio compare to PWR and FIX?
According to the Construction industry distribution chart, Acter Group ranks #716 out of 1786 companies for Current Ratio. This puts Acter Group in the upper half of its industry. The industry median Current Ratio is 1.58. Acter Group's value of 1.78 is 12.7% above this benchmark. Historically, Acter Group's own Current Ratio has ranged from 1.51 to 1.90 over the past decade. While the company's 10-year median is 1.81 vs. the industry median of 1.58, Acter Group 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 Construction company?
The median Current Ratio among Construction companies is 1.58, based on 1,786 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. Acter Group's current Current Ratio of 1.78 is 12.7% 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 Construction industry, the median Current Ratio is 1.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acter Group's current Current Ratio is 1.78, which is near median its own 10-year median of 1.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acter Group stock overvalued right now?
Based on GuruFocus' analysis, Acter Group (ROCO:5536) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$520.10, compared to a current price of NT$1,265.00 — trading 143.2% above its estimated fair value. The current Current Ratio is 1.78, which is near median its 10-year median of 1.81 and 12.7% above the Construction industry median of 1.58. Acter Group's overall GF Score™ is 68/100 with 1 warning sign 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 Acter Group (ROCO:5536), the current Current Ratio is 1.78 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 Acter Group (ROCO:5536) Overvalued in 2026?
Based on GuruFocus' analysis, Acter Group stock appears to be overvalued.
The current stock price of NT$1,265.00 is trading 143.2% above its estimated GF Value™ of NT$520.10.
GuruFocus considers Acter Group to be Significantly Overvalued.
Key valuation signals for ROCO:5536:
Current Ratio: 1.78 (near median its 10-year median of 1.81)
GF Value™: NT$520.10 vs. price of NT$1,265.00 (143.2% above fair value)
Industry Position: 12.7% above the Construction median (#716 of 1786)
No single metric tells the full story. See the ROCO:5536 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Acter Group Corp Ltd is a Taiwan-based engineering and construction company. It is engaged in providing construction, design, and maintenance services related to air conditioners, environmental control services, clean room set-up, ice water machine trading, energy-storing equipment trading, ventilation engineering, and energy technology services. The group has three reportable segments: Taiwan, Mainland China, and other countries. The Taiwan segment provides engineering, maintenance, sales, and other services in the Taiwan area. The Mainland China segment provides engineering services and sales in Mainland China. The other segment provides engineering services in Vietnam, Singapore, Malaysia, and other countries.
68GF Score
Get the complete analysis for ROCO:5536
Current Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:5536 has been successfully added to your 
