e Ray Technology Co (ROCO:7932) Current Ratio: 7.28 (As of Jun. 2026)

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ROCO:7932 e Ray Technology Co Ltd ROCO:7932
14 GF Score
Price NT$465.00
! 1 Warning Sign
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What is e Ray Technology Co Current Ratio?

e Ray Technology Co ROCO:7932 -7.55% 14 Current Ratio is 7.28 as of Jun. 2026. GuruFocus rates ROCO:7932 with a GF Score™ of 14/100. The stock has 1 warning sign investors should review. Among 1,621 Chemicals companies, e Ray Technology Co ranks worse than 61690.25% 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. e Ray Technology Co's current ratio for the quarter that ended in Jun. 2026 was 7.28.

e Ray Technology Co has a current ratio of 7.28. 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 e Ray Technology Co's Current Ratio or its related term are showing as below:

ROCO:7932's Current Ratio is not ranked *
in the Chemicals industry.
Industry Median: 1.88
* Ranked among companies with meaningful Current Ratio only.

e Ray Technology Co  (ROCO:7932) 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.


e Ray Technology Co Current Ratio Related Terms


e Ray Technology Co Current Ratio Historical Data

* Premium members only.

The historical data trend for e Ray Technology 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.

e Ray Technology Co Current Ratio Chart

e Ray Technology Co Annual Data
Trend
Current Ratio

e Ray Technology Co Semi-Annual Data
Jun26
Current Ratio 7.28

ROCO:7932 vs : Current Ratio Comparison

For the Specialty Chemicals subindustry, e Ray 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.


e Ray Technology Co Current Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, e Ray Technology Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where e Ray Technology Co's Current Ratio falls into.


ROCO:7932
14GF Score
e Ray Technology Co Ltd ROCO:7932
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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e Ray Technology 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.

e Ray Technology Co's Current Ratio for the fiscal year that ended in . 20 is calculated as

Current Ratio (A: . 20 )=Total Current Assets (A: . 20 )/Total Current Liabilities (A: . 20 )
=/
=

e Ray Technology Co's Current Ratio for the quarter that ended in Jun. 2026 is calculated as

Current Ratio (Q: Jun. 2026 )=Total Current Assets (Q: Jun. 2026 )/Total Current Liabilities (Q: Jun. 2026 )
=1754.934/241.15
=7.28

* 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 7.28 mean?
e Ray Technology Co (ROCO:7932) has a Current Ratio of 7.28 as of Jun. 2026. According to the industry distribution chart, e Ray Technology Co ranks #999999 out of 1621 companies in the Chemicals industry.
Is e Ray Technology Co's Current Ratio too high?
e Ray Technology Co's current Current Ratio is 7.28. The Chemicals industry median Current Ratio is 1.88. e Ray Technology Co's value of 7.28 is 287.2% above this industry median. Based on the distribution chart, e Ray Technology Co ranks #999999 out of 1621 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, e Ray Technology Co has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does e Ray Technology Co's Current Ratio compare to ?
According to the Chemicals industry distribution chart, e Ray Technology Co ranks #999999 out of 1621 companies for Current Ratio. This places e Ray Technology Co in the lower half of its industry. The industry median Current Ratio is 1.88. e Ray Technology Co's value of 7.28 is 287.2% above this benchmark. 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 1.88, based on 1,621 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. e Ray Technology Co's current Current Ratio of 7.28 is 287.2% 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 Chemicals industry, the median Current Ratio is 1.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. e Ray Technology Co's current Current Ratio is 7.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is e Ray Technology Co stock overvalued right now?
e Ray Technology Co (ROCO:7932) has a current Current Ratio of 7.28. The current Current Ratio is 7.28 and 287.2% above the Chemicals industry median of 1.88. e Ray Technology Co's overall GF Score™ is 14/100 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 e Ray Technology Co (ROCO:7932), the current Current Ratio is 7.28 as of Jun. 2026. 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.

e Ray Technology Co Business Description

Comparable Companies
Address Andong Road, 5th Floor, No. 5, Zhongli District, Taoyuan, TWN, 320
e Ray Technology Co Ltd specializing in the synthesis and purification of specialty materials, it provide the highest quality chemical material solutions for the semiconductor and PCB industries. The group built comprehensive R&D and mass production capabilities around the development of organic light-emitting diode (OLED) materials. It has focused on high-end electronic material resins and semiconductor packaging materials, providing diversified products and integrated services with robust technology and quality management to help customers enhance their market competitiveness. Its Products and Technologies are Advanced Semiconductor Process Materials, CCL Specialty Chemicals, and High-efficiency organometallic catalysts.
14GF Score

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

NT$465.00
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