Lin Horn Technology Co (ROCO:5464) Interest Coverage: 0 (At Loss) (As of Dec. 2025)

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ROCO:5464 Lin Horn Technology Co Ltd ROCO:5464
28 GF Score
Price NT$81.80
GF Value NT$22.76
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Lin Horn Technology Co Interest Coverage?

Lin Horn Technology Co ROCO:5464 +3.68% 28 Interest Coverage is 0 (At Loss) as of Dec. 2025. GuruFocus rates ROCO:5464 with a GF Score™ of 28/100 and a GF Value™ of NT$22.76 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,674 Hardware companies, Lin Horn Technology Co ranks worse than 59737.1% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. Lin Horn Technology Co's Operating Income for the three months ended in Dec. 2025 was NT$-41.1 Mil. Lin Horn Technology Co's Interest Expense for the three months ended in Dec. 2025 was NT$-15.8 Mil. did not have earnings to cover the interest expense. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for Lin Horn Technology Co's Interest Coverage or its related term are showing as below:


ROCO:5464's Interest Coverage is not ranked *
in the Hardware industry.
Industry Median: 13.69
* Ranked among companies with meaningful Interest Coverage only.

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


Lin Horn Technology Co  (ROCO:5464) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


Lin Horn Technology Co Interest Coverage Related Terms


Lin Horn Technology Co Interest Coverage Historical Data

* Premium members only.

The historical data trend for Lin Horn Technology Co's Interest Coverage 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.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

Lin Horn Technology Co Interest Coverage Chart

Lin Horn Technology Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Lin Horn Technology Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Interest Coverage 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

ROCO:5464 vs APH, GLW: Interest Coverage Comparison

For the Electronic Components subindustry, Lin Horn Technology Co's Interest Coverage, along with its competitors' market caps and Interest Coverage 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.


Lin Horn Technology Co Interest Coverage vs Hardware Industry

For the Hardware industry and Technology sector, Lin Horn Technology Co's Interest Coverage distribution charts can be found below:

* The bar in red indicates where Lin Horn Technology Co's Interest Coverage falls into.


ROCO:5464
28GF Score
Lin Horn Technology Co Ltd ROCO:5464
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lin Horn Technology Co Interest Coverage Calculation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Lin Horn Technology Co's Interest Coverage for the fiscal year that ended in Dec. 2025 is calculated as

Here, for the fiscal year that ended in Dec. 2025, Lin Horn Technology Co's Interest Expense was NT$-56.9 Mil. Its Operating Income was NT$-156.0 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$770.1 Mil.

Lin Horn Technology Co did not have earnings to cover the interest expense.

Lin Horn Technology Co's Interest Coverage for the quarter that ended in Dec. 2025 is calculated as

Here, for the three months ended in Dec. 2025, Lin Horn Technology Co's Interest Expense was NT$-15.8 Mil. Its Operating Income was NT$-41.1 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$770.1 Mil.

Lin Horn Technology Co did not have earnings to cover the interest expense.

* 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.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 0 (At Loss) mean?
Lin Horn Technology Co (ROCO:5464) has a Interest Coverage of 0 (At Loss) as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Lin Horn Technology Co and its competitors. According to the industry distribution chart, Lin Horn Technology Co ranks #999999 out of 1674 companies in the Hardware industry.
Is Lin Horn Technology Co's Interest Coverage too high?
Lin Horn Technology Co's current Interest Coverage is 0 (At Loss). Based on the distribution chart, Lin Horn Technology Co ranks #999999 out of 1674 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Lin Horn Technology Co has a GF Score™ of 28/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lin Horn Technology Co's Interest Coverage compare to APH and GLW?
According to the Hardware industry distribution chart, Lin Horn Technology Co ranks #999999 out of 1674 companies for Interest Coverage. This places Lin Horn Technology Co in the lower half of its industry. The industry median Interest Coverage is 13.69. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Interest Coverage for a Hardware company?
The median Interest Coverage among Hardware companies is 13.69, based on 1,674 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Lin Horn Technology Co and its competitors. For the Hardware industry, the median Interest Coverage is 13.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lin Horn Technology Co's current Interest Coverage is 0 (At Loss). However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lin Horn Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Lin Horn Technology Co (ROCO:5464) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.76, compared to a current price of NT$81.80 — trading 259.4% above its estimated fair value. The current Interest Coverage is 0 (At Loss). Lin Horn Technology Co's overall GF Score™ is 28/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For Lin Horn Technology Co (ROCO:5464), the current Interest Coverage is 0 (At Loss) 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 Lin Horn Technology Co (ROCO:5464) Overvalued in 2026?

Based on GuruFocus' analysis, Lin Horn Technology Co stock appears to be overvalued. The current stock price of NT$81.80 is trading 259.4% above its estimated GF Value™ of NT$22.76. GuruFocus considers Lin Horn Technology Co to be Significantly Overvalued.

Key valuation signals for ROCO:5464:

  • Interest Coverage: 0 (At Loss)
  • GF Value™: NT$22.76 vs. price of NT$81.80 (259.4% above fair value)
  • GF Score™: 28/100 with 6 warning signs

No single metric tells the full story. See the ROCO:5464 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lin Horn Technology Co Business Description

Address No. 6, Zhongshan Road, Minxiong Industrial Park, Minxiong Township, Chiayi county, TWN
Lin Horn Technology Co Ltd produces and sells printed circuit boards. Its products include computer main bodies and related products, The segment of the group includes the PCB department, tourist hotel department, and adjustment and elimination department. The company offers products like Printed circuit boards, Computer peripherals, Netcom products, consumer electronics, automotive electronics, and others. The company earns the majority of its revenue from the Printed Circuit Board (PCB) segment.
28GF Score

Get the complete analysis for ROCO:5464

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

NT$81.80
Price
NT$22.76
GF Value