Handa Pharmaceuticals (ROCO:6620) Current Ratio: 36.59 (As of Dec. 2025) — 183% Above Median

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ROCO:6620 Handa Pharmaceuticals Inc ROCO:6620
75 GF Score
Price NT$84.70
GF Value NT$183.95
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Handa Pharmaceuticals Current Ratio?

Handa Pharmaceuticals ROCO:6620 -1.28% 75 Current Ratio is 36.59 as of Dec. 2025, which is 183% above its 10-year median of 12.94. GuruFocus rates ROCO:6620 with a GF Score™ of 75/100 and a GF Value™ of NT$183.95 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 998 Drug Manufacturers companies, Handa Pharmaceuticals ranks better than 99.2% 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. Handa Pharmaceuticals's current ratio for the quarter that ended in Dec. 2025 was 36.59.

Handa Pharmaceuticals has a current ratio of 36.59. 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 Handa Pharmaceuticals's Current Ratio or its related term are showing as below:

ROCO:6620' s Current Ratio Range Over the Past 10 Years
Min: 8.72   Med: 12.94   Max: 36.59
Current: 36.59

During the past 12 years, Handa Pharmaceuticals's highest Current Ratio was 36.59. The lowest was 8.72. And the median was 12.94.

ROCO:6620's Current Ratio is ranked better than
99.2% of 998 companies
in the Drug Manufacturers industry
Industry Median: 2 vs ROCO:6620: 36.59

Handa Pharmaceuticals  (ROCO:6620) 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.


Handa Pharmaceuticals Current Ratio Related Terms


Handa Pharmaceuticals Current Ratio Historical Data

* Premium members only.

The historical data trend for Handa Pharmaceuticals'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.

Handa Pharmaceuticals Current Ratio Chart

Handa Pharmaceuticals 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 10.57 13.07 12.96 8.72 36.59

Handa Pharmaceuticals Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 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 0.00 8.72 9.17 32.44 36.59

ROCO:6620 vs ZTS, UTHR: Current Ratio Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Handa Pharmaceuticals'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.


Handa Pharmaceuticals Current Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Handa Pharmaceuticals's Current Ratio distribution charts can be found below:

* The bar in red indicates where Handa Pharmaceuticals's Current Ratio falls into.


ROCO:6620
75GF Score
Handa Pharmaceuticals Inc ROCO:6620
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Handa Pharmaceuticals 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.

Handa Pharmaceuticals'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 )
=4312.266/117.838
=36.59

Handa Pharmaceuticals'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 )
=4312.266/117.838
=36.59

* 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 36.59 mean?
Handa Pharmaceuticals (ROCO:6620) has a Current Ratio of 36.59 as of Dec. 2025. This is 183% above median its historical median of 12.94. Over the past decade, Handa Pharmaceuticals' Current Ratio has ranged from 8.72 to 36.59. According to the industry distribution chart, Handa Pharmaceuticals ranks #8 out of 998 companies in the Drug Manufacturers industry, placing it in the top 0.8%.
Is Handa Pharmaceuticals' Current Ratio too high?
Handa Pharmaceuticals' current Current Ratio of 36.59 is 183% above median its 10-year median of 12.94. Over the past 10 years, this metric has ranged from a low of 8.72 to a high of 36.59. The Drug Manufacturers industry median Current Ratio is 2.00. Handa Pharmaceuticals' value of 36.59 is 1729.5% above this industry median. Based on the distribution chart, Handa Pharmaceuticals ranks #8 out of 998 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Handa Pharmaceuticals has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Handa Pharmaceuticals' Current Ratio compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Handa Pharmaceuticals ranks #8 out of 998 companies for Current Ratio. This places Handa Pharmaceuticals in the top 1% of its industry — outperforming the majority of peers. The industry median Current Ratio is 2.00. Handa Pharmaceuticals' value of 36.59 is 1729.5% above this benchmark. Historically, Handa Pharmaceuticals' own Current Ratio has ranged from 8.72 to 36.59 over the past decade. While the company's 10-year median is 12.94 vs. the industry median of 2.00, Handa Pharmaceuticals 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 Drug Manufacturers company?
The median Current Ratio among Drug Manufacturers companies is 2.00, based on 998 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. Handa Pharmaceuticals's current Current Ratio of 36.59 is 1729.5% 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 Drug Manufacturers industry, the median Current Ratio is 2.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Handa Pharmaceuticals's current Current Ratio is 36.59, which is 183% above median its own 10-year median of 12.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Handa Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Handa Pharmaceuticals (ROCO:6620) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$183.95, compared to a current price of NT$84.70 — trading 54% below its estimated fair value. The current Current Ratio is 36.59, which is 183% above median its 10-year median of 12.94 and 1729.5% above the Drug Manufacturers industry median of 2.00. Handa Pharmaceuticals' overall GF Score™ is 75/100 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 Handa Pharmaceuticals (ROCO:6620), the current Current Ratio is 36.59 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 Handa Pharmaceuticals (ROCO:6620) Overvalued in 2026?

Based on GuruFocus' analysis, Handa Pharmaceuticals stock appears to be undervalued. The current stock price of NT$84.70 is trading 54% below its estimated GF Value™ of NT$183.95. GuruFocus considers Handa Pharmaceuticals to be Significantly Undervalued.

Key valuation signals for ROCO:6620:

  • Current Ratio: 36.59 (183% above median its 10-year median of 12.94)
  • GF Value™: NT$183.95 vs. price of NT$84.70 (54% below fair value)
  • GF Score™: 75/100 with 1 warning sign
  • Industry Position: 1729.5% above the Drug Manufacturers median (#8 of 998)

No single metric tells the full story. See the ROCO:6620 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Handa Pharmaceuticals Business Description

Address Nanke 3rd Road, 3F-1,3F-2, No.23, Xinshi Dist, Tainan, TWN, 74147
Handa Pharmaceuticals Inc is a Taiwan-based specialty pharmaceutical company. It is engaged in the development of niche drugs. The company focuses on the development of high-barrier/patentable niche products.
75GF Score

Get the complete analysis for ROCO:6620

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

NT$84.70
Price
NT$183.95
GF Value