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New Smart Technology CoROCO:7825 -1.20%23 Current Ratio is 2.74 as of Dec. 2025, which is 33% above its 10-year median of 2.06. GuruFocus rates ROCO:7825 with a GF Score™ of 23/100. The stock has 1 warning sign investors should review. Among 2,875 Software companies, New Smart Technology Co ranks better than 69.77% 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. New Smart Technology Co's current ratio for the quarter that ended in Dec. 2025 was 2.74.
New Smart Technology Co has a current ratio of 2.74. It generally indicates good short-term financial strength.
The historical rank and industry rank for New Smart Technology Co's Current Ratio or its related term are showing as below:
ROCO:7825'
s Current Ratio Range Over the Past 10 Years
Min: 1.94 Med: 2.06 Max: 2.74
Current: 2.74
During the past 3 years, New Smart Technology Co's highest Current Ratio was 2.74. The lowest was 1.94. And the median was 2.06.
ROCO:7825's Current Ratio is ranked better than 69.77% of 2875
companies
in the Software industry
Industry Median: 1.81
vs ROCO:7825: 2.74
New Smart Technology Co (ROCO:7825) 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.
New Smart Technology Co Current Ratio Related Terms
New Smart Technology Co 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.
New Smart Technology Co Current Ratio Chart
New Smart Technology Co Annual Data
Trend
Dec23
Dec24
Dec25
Current Ratio
2.06
1.94
2.74
New Smart Technology Co Semi-Annual Data
Dec23
Jun24
Dec24
Jun25
Dec25
Current Ratio
2.06
0.00
1.94
2.14
2.74
ROCO:7825 vs MSFT, ORCL, PLTR: Current Ratio Comparison
For the Software - Infrastructure subindustry, New Smart Technology 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.
New Smart Technology Co Current Ratio vs Software Industry
For the Software industry and Technology sector, New Smart Technology Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where New Smart Technology Co'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.
New Smart Technology Co (ROCO:7825) has a Current Ratio of 2.74 as of Dec. 2025. This is 33% above median its historical median of 2.06. Over the past decade, New Smart Technology Co's Current Ratio has ranged from 1.94 to 2.74. According to the industry distribution chart, New Smart Technology Co ranks #869 out of 2875 companies in the Software industry, placing it in the top 30.2%.
Is New Smart Technology Co's Current Ratio too high?
New Smart Technology Co's current Current Ratio of 2.74 is 33% above median its 10-year median of 2.06. Over the past 10 years, this metric has ranged from a low of 1.94 to a high of 2.74. The Software industry median Current Ratio is 1.81. New Smart Technology Co's value of 2.74 is 51.4% above this industry median. Based on the distribution chart, New Smart Technology Co ranks #869 out of 2875 companies in the Software industry, which is above the industry midpoint. Overall, New Smart Technology Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does New Smart Technology Co's Current Ratio compare to MSFT and ORCL?
According to the Software industry distribution chart, New Smart Technology Co ranks #869 out of 2875 companies for Current Ratio. This puts New Smart Technology Co in the upper half of its industry. The industry median Current Ratio is 1.81. New Smart Technology Co's value of 2.74 is 51.4% above this benchmark. Historically, New Smart Technology Co's own Current Ratio has ranged from 1.94 to 2.74 over the past decade. While the company's 10-year median is 2.06 vs. the industry median of 1.81, New Smart Technology 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 Software company?
The median Current Ratio among Software companies is 1.81, based on 2,875 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. New Smart Technology Co's current Current Ratio of 2.74 is 51.4% 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 Software industry, the median Current Ratio is 1.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. New Smart Technology Co's current Current Ratio is 2.74, which is 33% above median its own 10-year median of 2.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Smart Technology Co stock overvalued right now?
New Smart Technology Co (ROCO:7825) has a current Current Ratio of 2.74. The current Current Ratio is 2.74, which is 33% above median its 10-year median of 2.06 and 51.4% above the Software industry median of 1.81. New Smart Technology Co's overall GF Score™ is 23/100 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 New Smart Technology Co (ROCO:7825), the current Current Ratio is 2.74 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.
New Smart Technology Co Ltd focuses on researching and developing optical imaging technologies, encompassing optical products, automotive electronics, automation equipment, technical solutions, and consulting services. Its products include AI Algorithms, Image quality test system, Optical image detection system, AA optical active precision alignment system, and Smart Manufacturing System Software.
23GF Score
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