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Luminescence TechnologyROCO:6729 +2.33%77 Current Ratio is 13.90 as of Dec. 2025, which is 9% above its 10-year median of 12.80. GuruFocus rates ROCO:6729 with a GF Score™ of 77/100 and a GF Value™ of NT$24.68 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,606 Chemicals companies, Luminescence Technology ranks better than 97.88% 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. Luminescence Technology's current ratio for the quarter that ended in Dec. 2025 was 13.90.
Luminescence Technology has a current ratio of 13.90. 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 Luminescence Technology's Current Ratio or its related term are showing as below:
ROCO:6729'
s Current Ratio Range Over the Past 10 Years
Min: 9.04 Med: 12.8 Max: 20.03
Current: 13.9
During the past 10 years, Luminescence Technology's highest Current Ratio was 20.03. The lowest was 9.04. And the median was 12.80.
ROCO:6729's Current Ratio is ranked better than 97.88% of 1606
companies
in the Chemicals industry
Industry Median: 1.89
vs ROCO:6729: 13.90
Luminescence Technology (ROCO:6729) 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.
Luminescence Technology Current Ratio Related Terms
Luminescence Technology 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.
For the Chemicals subindustry, Luminescence Technology'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.
Luminescence Technology Current Ratio vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Luminescence Technology's Current Ratio distribution charts can be found below:
* The bar in red indicates where Luminescence Technology'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.
Luminescence Technology (ROCO:6729) has a Current Ratio of 13.90 as of Dec. 2025. This is near median its historical median of 12.80. Over the past decade, Luminescence Technology's Current Ratio has ranged from 9.04 to 20.03. According to the industry distribution chart, Luminescence Technology ranks #34 out of 1606 companies in the Chemicals industry, placing it in the top 2.1%.
Is Luminescence Technology's Current Ratio too high?
Luminescence Technology's current Current Ratio of 13.90 is near median its 10-year median of 12.80. Over the past 10 years, this metric has ranged from a low of 9.04 to a high of 20.03. The Chemicals industry median Current Ratio is 1.89. Luminescence Technology's value of 13.90 is 635.4% above this industry median. Based on the distribution chart, Luminescence Technology ranks #34 out of 1606 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Luminescence Technology has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Luminescence Technology's Current Ratio compare to DOW?
According to the Chemicals industry distribution chart, Luminescence Technology ranks #34 out of 1606 companies for Current Ratio. This places Luminescence Technology in the top 2% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.89. Luminescence Technology's value of 13.90 is 635.4% above this benchmark. Historically, Luminescence Technology's own Current Ratio has ranged from 9.04 to 20.03 over the past decade. While the company's 10-year median is 12.80 vs. the industry median of 1.89, Luminescence Technology 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 Chemicals company?
The median Current Ratio among Chemicals companies is 1.89, based on 1,606 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. Luminescence Technology's current Current Ratio of 13.90 is 635.4% 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 Chemicals industry, the median Current Ratio is 1.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luminescence Technology's current Current Ratio is 13.90, which is near median its own 10-year median of 12.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luminescence Technology stock overvalued right now?
Based on GuruFocus' analysis, Luminescence Technology (ROCO:6729) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$24.68, compared to a current price of NT$52.70 — trading 113.5% above its estimated fair value. The current Current Ratio is 13.90, which is near median its 10-year median of 12.80 and 635.4% above the Chemicals industry median of 1.89. Luminescence Technology's overall GF Score™ is 77/100 with 2 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 Luminescence Technology (ROCO:6729), the current Current Ratio is 13.90 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 Luminescence Technology (ROCO:6729) Overvalued in 2026?
Based on GuruFocus' analysis, Luminescence Technology stock appears to be overvalued.
The current stock price of NT$52.70 is trading 113.5% above its estimated GF Value™ of NT$24.68.
GuruFocus considers Luminescence Technology to be Significantly Overvalued.
Key valuation signals for ROCO:6729:
Current Ratio: 13.90 (near median its 10-year median of 12.80)
GF Value™: NT$24.68 vs. price of NT$52.70 (113.5% above fair value)
Industry Position: 635.4% above the Chemicals median (#34 of 1606)
No single metric tells the full story. See the ROCO:6729 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Luminescence Technology Corp is a Taiwan based chemical manufacturing company. The firm's product range consists of OLED material, OPV material, OTFT material, Organic intermediates, Boronic Acid, ITO patterned glass and components among others.
77GF Score
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