Oriental System Technology (ROCO:6819) Current Ratio: 8.86 (As of Dec. 2025) — 62% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

ROCO:6819 Oriental System Technology Inc ROCO:6819
65 GF Score
Price NT$39.20
GF Value NT$24.33
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Oriental System Technology Current Ratio?

Oriental System Technology ROCO:6819 -2.61% 65 Current Ratio is 8.86 as of Dec. 2025, which is 62% above its 10-year median of 5.47. GuruFocus rates ROCO:6819 with a GF Score™ of 65/100 and a GF Value™ of NT$24.33 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,028 Semiconductors companies, Oriental System Technology ranks better than 92.12% 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. Oriental System Technology's current ratio for the quarter that ended in Dec. 2025 was 8.86.

Oriental System Technology has a current ratio of 8.86. 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 Oriental System Technology's Current Ratio or its related term are showing as below:

ROCO:6819' s Current Ratio Range Over the Past 10 Years
Min: 2.13   Med: 5.47   Max: 8.86
Current: 8.86

During the past 9 years, Oriental System Technology's highest Current Ratio was 8.86. The lowest was 2.13. And the median was 5.47.

ROCO:6819's Current Ratio is ranked better than
92.12% of 1028 companies
in the Semiconductors industry
Industry Median: 2.46 vs ROCO:6819: 8.86

Oriental System Technology  (ROCO:6819) 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.


Oriental System Technology Current Ratio Related Terms


Oriental System Technology Current Ratio Historical Data

* Premium members only.

The historical data trend for Oriental System Technology'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.

Oriental System Technology Current Ratio Chart

Oriental System Technology Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only 2.13 2.87 2.40 5.83 8.86

Oriental System Technology Semi-Annual Data
Dec17 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 2.40 3.06 5.83 6.68 8.86

ROCO:6819 vs NVDA, AVGO, MU: Current Ratio Comparison

For the Semiconductors subindustry, Oriental System 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.


Oriental System Technology Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Oriental System Technology's Current Ratio distribution charts can be found below:

* The bar in red indicates where Oriental System Technology's Current Ratio falls into.


ROCO:6819
65GF Score
Oriental System Technology Inc ROCO:6819
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Oriental System Technology 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.

Oriental System Technology'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 )
=317.15/35.807
=8.86

Oriental System Technology'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 )
=317.15/35.807
=8.86

* 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 8.86 mean?
Oriental System Technology (ROCO:6819) has a Current Ratio of 8.86 as of Dec. 2025. This is 62% above median its historical median of 5.47. Over the past decade, Oriental System Technology's Current Ratio has ranged from 2.13 to 8.86. According to the industry distribution chart, Oriental System Technology ranks #81 out of 1028 companies in the Semiconductors industry, placing it in the top 7.9%.
Is Oriental System Technology's Current Ratio too high?
Oriental System Technology's current Current Ratio of 8.86 is 62% above median its 10-year median of 5.47. Over the past 10 years, this metric has ranged from a low of 2.13 to a high of 8.86. The Semiconductors industry median Current Ratio is 2.46. Oriental System Technology's value of 8.86 is 260.2% above this industry median. Based on the distribution chart, Oriental System Technology ranks #81 out of 1028 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Oriental System Technology has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oriental System Technology's Current Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Oriental System Technology ranks #81 out of 1028 companies for Current Ratio. This places Oriental System Technology in the top 8% of its industry — outperforming the majority of peers. The industry median Current Ratio is 2.46. Oriental System Technology's value of 8.86 is 260.2% above this benchmark. Historically, Oriental System Technology's own Current Ratio has ranged from 2.13 to 8.86 over the past decade. While the company's 10-year median is 5.47 vs. the industry median of 2.46, Oriental System 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 Semiconductors company?
The median Current Ratio among Semiconductors companies is 2.46, based on 1,028 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. Oriental System Technology's current Current Ratio of 8.86 is 260.2% 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 Semiconductors industry, the median Current Ratio is 2.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oriental System Technology's current Current Ratio is 8.86, which is 62% above median its own 10-year median of 5.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oriental System Technology stock overvalued right now?
Based on GuruFocus' analysis, Oriental System Technology (ROCO:6819) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$24.33, compared to a current price of NT$39.20 — trading 61.1% above its estimated fair value. The current Current Ratio is 8.86, which is 62% above median its 10-year median of 5.47 and 260.2% above the Semiconductors industry median of 2.46. Oriental System Technology's overall GF Score™ is 65/100 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 Oriental System Technology (ROCO:6819), the current Current Ratio is 8.86 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 Oriental System Technology (ROCO:6819) Overvalued in 2026?

Based on GuruFocus' analysis, Oriental System Technology stock appears to be overvalued. The current stock price of NT$39.20 is trading 61.1% above its estimated GF Value™ of NT$24.33. GuruFocus considers Oriental System Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6819:

  • Current Ratio: 8.86 (62% above median its 10-year median of 5.47)
  • GF Value™: NT$24.33 vs. price of NT$39.20 (61.1% above fair value)
  • GF Score™: 65/100 with 2 warning signs
  • Industry Position: 260.2% above the Semiconductors median (#81 of 1028)

No single metric tells the full story. See the ROCO:6819 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Oriental System Technology Business Description

Address No. 25, Industry East 9th Road, 2nd Floor, Hsinchu Science Park, Hsinchu, TWN, 30075
Oriental System Technology Inc. is engaged in the manufacturing of sensors. The product portfolio includes thermopile sensors, NDIR gas sensors, and optoelectronic components.
65GF Score

Get the complete analysis for ROCO:6819

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

NT$39.20
Price
NT$24.33
GF Value