Bioray Biotech Co (ROCO:7561) Current Ratio: 7.85 (As of Dec. 2025) — 69% Above Median


ROCO:7561 Bioray Biotech Co Ltd ROCO:7561
82 GF Score
Price NT$18.80
GF Value NT$29.49
Valuation Significantly Undervalued
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What is Bioray Biotech Co Current Ratio?

Bioray Biotech Co ROCO:7561 -0.27% 82 Current Ratio is 7.85 as of Dec. 2025, which is 69% above its 10-year median of 4.65. GuruFocus rates ROCO:7561 with a GF Score™ of 82/100 and a GF Value™ of NT$29.49 (Significantly Undervalued). Among 998 Drug Manufacturers companies, Bioray Biotech Co ranks better than 92.28% 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. Bioray Biotech Co's current ratio for the quarter that ended in Dec. 2025 was 7.85.

Bioray Biotech Co has a current ratio of 7.85. 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 Bioray Biotech Co's Current Ratio or its related term are showing as below:

ROCO:7561' s Current Ratio Range Over the Past 10 Years
Min: 2.83   Med: 4.65   Max: 7.85
Current: 7.85

During the past 9 years, Bioray Biotech Co's highest Current Ratio was 7.85. The lowest was 2.83. And the median was 4.65.

ROCO:7561's Current Ratio is ranked better than
92.28% of 998 companies
in the Drug Manufacturers industry
Industry Median: 2 vs ROCO:7561: 7.85

Bioray Biotech Co  (ROCO:7561) 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.


Bioray Biotech Co Current Ratio Related Terms


Bioray Biotech Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Bioray Biotech Co'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.

Bioray Biotech Co Current Ratio Chart

Bioray Biotech Co Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only 2.83 3.69 5.00 6.98 7.85

Bioray Biotech Co 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 5.00 3.36 6.98 7.15 7.85

ROCO:7561 vs ZTS, UTHR: Current Ratio Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bioray Biotech 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.


Bioray Biotech Co Current Ratio vs Drug Manufacturers Industry

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

* The bar in red indicates where Bioray Biotech Co's Current Ratio falls into.


ROCO:7561
82GF Score
Bioray Biotech Co Ltd ROCO:7561
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Bioray Biotech Co 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.

Bioray Biotech Co'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 )
=319.676/40.737
=7.85

Bioray Biotech Co'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 )
=319.676/40.737
=7.85

* 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 7.85 mean?
Bioray Biotech Co (ROCO:7561) has a Current Ratio of 7.85 as of Dec. 2025. This is 69% above median its historical median of 4.65. Over the past decade, Bioray Biotech Co's Current Ratio has ranged from 2.83 to 7.85. According to the industry distribution chart, Bioray Biotech Co ranks #77 out of 998 companies in the Drug Manufacturers industry, placing it in the top 7.7%.
Is Bioray Biotech Co's Current Ratio too high?
Bioray Biotech Co's current Current Ratio of 7.85 is 69% above median its 10-year median of 4.65. Over the past 10 years, this metric has ranged from a low of 2.83 to a high of 7.85. The Drug Manufacturers industry median Current Ratio is 2.00. Bioray Biotech Co's value of 7.85 is 292.5% above this industry median. Based on the distribution chart, Bioray Biotech Co ranks #77 out of 998 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Bioray Biotech Co has a GF Score™ of 82/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bioray Biotech Co's Current Ratio compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Bioray Biotech Co ranks #77 out of 998 companies for Current Ratio. This places Bioray Biotech Co in the top 8% of its industry — outperforming the majority of peers. The industry median Current Ratio is 2.00. Bioray Biotech Co's value of 7.85 is 292.5% above this benchmark. Historically, Bioray Biotech Co's own Current Ratio has ranged from 2.83 to 7.85 over the past decade. While the company's 10-year median is 4.65 vs. the industry median of 2.00, Bioray Biotech Co 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. Bioray Biotech Co's current Current Ratio of 7.85 is 292.5% 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. Bioray Biotech Co's current Current Ratio is 7.85, which is 69% above median its own 10-year median of 4.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bioray Biotech Co stock overvalued right now?
Based on GuruFocus' analysis, Bioray Biotech Co (ROCO:7561) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$29.49, compared to a current price of NT$18.80 — trading 36.2% below its estimated fair value. The current Current Ratio is 7.85, which is 69% above median its 10-year median of 4.65 and 292.5% above the Drug Manufacturers industry median of 2.00. Bioray Biotech Co's overall GF Score™ is 82/100. 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 Bioray Biotech Co (ROCO:7561), the current Current Ratio is 7.85 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 Bioray Biotech Co (ROCO:7561) Overvalued in 2026?

Based on GuruFocus' analysis, Bioray Biotech Co stock appears to be undervalued. The current stock price of NT$18.80 is trading 36.2% below its estimated GF Value™ of NT$29.49. GuruFocus considers Bioray Biotech Co to be Significantly Undervalued.

Key valuation signals for ROCO:7561:

  • Current Ratio: 7.85 (69% above median its 10-year median of 4.65)
  • GF Value™: NT$29.49 vs. price of NT$18.80 (36.2% below fair value)
  • GF Score™: 82/100
  • Industry Position: 292.5% above the Drug Manufacturers median (#77 of 998)

No single metric tells the full story. See the ROCO:7561 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bioray Biotech Co Business Description

Address No. 1, Dali 2nd Road, Southern Science Park, Shanhua District, Tainan, TWN, 90846
Bioray Biotech Co Ltd is engaged in the development and manufacturing of biological agents, including functional probiotics, medicinal fungi, and immune cell preparations.
82GF Score

Get the complete analysis for ROCO:7561

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

NT$18.80
Price
NT$29.49
GF Value