Teh Seng Pharmaceutical Mfg Co (ROCO:7860) Current Ratio: 2.47 (As of Dec. 2025) — 23% 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:7860 Teh Seng Pharmaceutical Mfg Co Ltd ROCO:7860
23 GF Score
Price NT$77.60
! 7 Warning Signs
View Full Analysis

What is Teh Seng Pharmaceutical Mfg Co Current Ratio?

Teh Seng Pharmaceutical Mfg Co ROCO:7860 -4.79% 23 Current Ratio is 2.47 as of Dec. 2025, which is 23% above its 10-year median of 2.01. GuruFocus rates ROCO:7860 with a GF Score™ of 23/100. The stock has 7 warning signs investors should review. Among 998 Drug Manufacturers companies, Teh Seng Pharmaceutical Mfg Co ranks better than 59.32% 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. Teh Seng Pharmaceutical Mfg Co's current ratio for the quarter that ended in Dec. 2025 was 2.47.

Teh Seng Pharmaceutical Mfg Co has a current ratio of 2.47. It generally indicates good short-term financial strength.

The historical rank and industry rank for Teh Seng Pharmaceutical Mfg Co's Current Ratio or its related term are showing as below:

ROCO:7860' s Current Ratio Range Over the Past 10 Years
Min: 1.58   Med: 2.01   Max: 2.47
Current: 2.47

During the past 3 years, Teh Seng Pharmaceutical Mfg Co's highest Current Ratio was 2.47. The lowest was 1.58. And the median was 2.01.

ROCO:7860's Current Ratio is ranked better than
59.32% of 998 companies
in the Drug Manufacturers industry
Industry Median: 2 vs ROCO:7860: 2.47

Teh Seng Pharmaceutical Mfg Co  (ROCO:7860) 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.


Teh Seng Pharmaceutical Mfg Co Current Ratio Related Terms


Teh Seng Pharmaceutical Mfg Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Teh Seng Pharmaceutical Mfg 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.

Teh Seng Pharmaceutical Mfg Co Current Ratio Chart

Teh Seng Pharmaceutical Mfg Co Annual Data
Trend Dec23 Dec24 Dec25
Current Ratio
1.58 2.01 2.47

Teh Seng Pharmaceutical Mfg Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Current Ratio 1.58 0.00 2.01 1.81 2.47

ROCO:7860 vs ZTS, UTHR: Current Ratio Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Teh Seng Pharmaceutical Mfg 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.


Teh Seng Pharmaceutical Mfg Co Current Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Teh Seng Pharmaceutical Mfg Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Teh Seng Pharmaceutical Mfg Co's Current Ratio falls into.


ROCO:7860
23GF Score
Teh Seng Pharmaceutical Mfg Co Ltd ROCO:7860
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Teh Seng Pharmaceutical Mfg 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.

Teh Seng Pharmaceutical Mfg 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 )
=698.219/282.195
=2.47

Teh Seng Pharmaceutical Mfg 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 )
=698.219/282.195
=2.47

* 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 2.47 mean?
Teh Seng Pharmaceutical Mfg Co (ROCO:7860) has a Current Ratio of 2.47 as of Dec. 2025. This is 23% above median its historical median of 2.01. Over the past decade, Teh Seng Pharmaceutical Mfg Co's Current Ratio has ranged from 1.58 to 2.47. According to the industry distribution chart, Teh Seng Pharmaceutical Mfg Co ranks #406 out of 998 companies in the Drug Manufacturers industry, placing it in the top 40.7%.
Is Teh Seng Pharmaceutical Mfg Co's Current Ratio too high?
Teh Seng Pharmaceutical Mfg Co's current Current Ratio of 2.47 is 23% above median its 10-year median of 2.01. Over the past 10 years, this metric has ranged from a low of 1.58 to a high of 2.47. The Drug Manufacturers industry median Current Ratio is 2.00. Teh Seng Pharmaceutical Mfg Co's value of 2.47 is 23.5% above this industry median. Based on the distribution chart, Teh Seng Pharmaceutical Mfg Co ranks #406 out of 998 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Teh Seng Pharmaceutical Mfg Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Teh Seng Pharmaceutical Mfg Co's Current Ratio compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Teh Seng Pharmaceutical Mfg Co ranks #406 out of 998 companies for Current Ratio. This puts Teh Seng Pharmaceutical Mfg Co in the upper half of its industry. The industry median Current Ratio is 2.00. Teh Seng Pharmaceutical Mfg Co's value of 2.47 is 23.5% above this benchmark. Historically, Teh Seng Pharmaceutical Mfg Co's own Current Ratio has ranged from 1.58 to 2.47 over the past decade. While the company's 10-year median is 2.01 vs. the industry median of 2.00, Teh Seng Pharmaceutical Mfg 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. Teh Seng Pharmaceutical Mfg Co's current Current Ratio of 2.47 is 23.5% 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. Teh Seng Pharmaceutical Mfg Co's current Current Ratio is 2.47, which is 23% above median its own 10-year median of 2.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Teh Seng Pharmaceutical Mfg Co stock overvalued right now?
Teh Seng Pharmaceutical Mfg Co (ROCO:7860) has a current Current Ratio of 2.47. The current Current Ratio is 2.47, which is 23% above median its 10-year median of 2.01 and 23.5% above the Drug Manufacturers industry median of 2.00. Teh Seng Pharmaceutical Mfg Co's overall GF Score™ is 23/100 with 7 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 Teh Seng Pharmaceutical Mfg Co (ROCO:7860), the current Current Ratio is 2.47 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.

Teh Seng Pharmaceutical Mfg Co Business Description

Address No.42,Huan Gong Road, Yong Kang District, Tainan, TWN, 710001
Teh Seng Pharmaceutical Mfg Co Ltd is engaged in the development and manufacturing of various pain relieving patches, cosmetic patches and biotechnology products. Its products include: Hydrogel Patches, Oil-Based Patches, Hot-Melt Patches, CMO & CRO for Transdermal Patch, Oral Film & Sublingual, Cosmetic Patches, Biotechnology Products and Daily Supplements.
23GF Score

Get the complete analysis for ROCO:7860

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

NT$77.60
Price