Luminescence Technology (ROCO:6729) Interest Coverage: 52.64 (As of Dec. 2025) — 51% Below Median

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ROCO:6729 Luminescence Technology Corp ROCO:6729
77 GF Score
Price NT$52.70
GF Value NT$24.68
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Luminescence Technology Interest Coverage?

Luminescence Technology ROCO:6729 +2.33% 77 Interest Coverage is 52.64 as of Dec. 2025, which is 51% below its 10-year median of 106.41. GuruFocus rates ROCO:6729 with a GF Score™ of 77/100 and a GF Value™ of NT$24.68 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,233 Chemicals companies, Luminescence Technology ranks better than 85% 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. Luminescence Technology's Operating Income for the six months ended in Dec. 2025 was NT$4.1 Mil. Luminescence Technology's Interest Expense for the six months ended in Dec. 2025 was NT$-0.1 Mil. Luminescence Technology's interest coverage for the quarter that ended in Dec. 2025 was 52.64. The higher the ratio, the stronger the company's financial strength is.

Good Sign:

Ben Graham prefers companies' interest coverage to be at least 5. Luminescence Technology Corp has enough cash to cover all of its debt. Its financial situation is stable.

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

ROCO:6729' s Interest Coverage Range Over the Past 10 Years
Min: 8.35   Med: 106.41   Max: 1804
Current: 106.41


ROCO:6729's Interest Coverage is ranked better than
85% of 1233 companies
in the Chemicals industry
Industry Median: 10.13 vs ROCO:6729: 106.41

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


Luminescence Technology  (ROCO:6729) 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 .


Luminescence Technology Interest Coverage Related Terms


Luminescence Technology Interest Coverage Historical Data

* Premium members only.

The historical data trend for Luminescence Technology'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.

Luminescence Technology Interest Coverage Chart

Luminescence Technology 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 107.86 220.25 38.84 49.67 106.41

Luminescence Technology Semi-Annual Data
Dec16 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 20.35 38.38 65.02 149.10 52.64

ROCO:6729 vs DOW: Interest Coverage Comparison

For the Chemicals subindustry, Luminescence Technology'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.


Luminescence Technology Interest Coverage vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Luminescence Technology's Interest Coverage distribution charts can be found below:

* The bar in red indicates where Luminescence Technology's Interest Coverage falls into.


ROCO:6729
77GF Score
Luminescence Technology Corp ROCO:6729
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Luminescence Technology 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.

Luminescence Technology'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, Luminescence Technology's Interest Expense was NT$-0.2 Mil. Its Operating Income was NT$18.5 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$2.5 Mil.

Interest Coverage=-1* Operating Income (A: Dec. 2025 )/Interest Expense (A: Dec. 2025 )
=-1*18.516/-0.174
=106.41

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

Here, for the six months ended in Dec. 2025, Luminescence Technology's Interest Expense was NT$-0.1 Mil. Its Operating Income was NT$4.1 Mil. And its Long-Term Debt & Capital Lease Obligation was NT$2.5 Mil.

Interest Coverage=-1* Operating Income (Q: Dec. 2025 )/Interest Expense (Q: Dec. 2025 )
=-1*4.053/-0.077
=52.64

* 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 52.64 mean?
Luminescence Technology (ROCO:6729) has a Interest Coverage of 52.64 as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on Luminescence Technology and its competitors. This is 51% below median its historical median of 106.41. Over the past decade, Luminescence Technology's Interest Coverage has ranged from 8.35 to 1,804.00. According to the industry distribution chart, Luminescence Technology ranks #185 out of 1233 companies in the Chemicals industry, placing it in the top 15%.
Is Luminescence Technology's Interest Coverage too high?
Luminescence Technology's current Interest Coverage of 52.64 is 51% below median its 10-year median of 106.41. Over the past 10 years, this metric has ranged from a low of 8.35 to a high of 1,804.00. The Chemicals industry median Interest Coverage is 10.13. Luminescence Technology's value of 52.64 is 419.6% above this industry median. Based on the distribution chart, Luminescence Technology ranks #185 out of 1233 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Luminescence Technology has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Luminescence Technology's Interest Coverage compare to DOW?
According to the Chemicals industry distribution chart, Luminescence Technology ranks #185 out of 1233 companies for Interest Coverage. This places Luminescence Technology in the top 15% of its industry — outperforming the majority of peers. The industry median Interest Coverage is 10.13. Luminescence Technology's value of 52.64 is 419.6% above this benchmark. Historically, Luminescence Technology's own Interest Coverage has ranged from 8.35 to 1,804.00 over the past decade. While the company's 10-year median is 106.41 vs. the industry median of 10.13, Luminescence Technology 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 Interest Coverage for a Chemicals company?
The median Interest Coverage among Chemicals companies is 10.13, based on 1,233 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. Luminescence Technology's current Interest Coverage of 52.64 is 419.6% 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 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 Luminescence Technology and its competitors. For the Chemicals industry, the median Interest Coverage is 10.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luminescence Technology's current Interest Coverage is 52.64, which is 51% below median its own 10-year median of 106.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luminescence Technology stock overvalued right now?
Based on GuruFocus' analysis, Luminescence Technology (ROCO:6729) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$24.68, compared to a current price of NT$52.70 — trading 113.5% above its estimated fair value. The current Interest Coverage is 52.64, which is 51% below median its 10-year median of 106.41 and 419.6% above the Chemicals industry median of 10.13. Luminescence Technology's overall GF Score™ is 77/100 with 2 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 Luminescence Technology (ROCO:6729), the current Interest Coverage is 52.64 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 Luminescence Technology (ROCO:6729) Overvalued in 2026?

Based on GuruFocus' analysis, Luminescence Technology stock appears to be overvalued. The current stock price of NT$52.70 is trading 113.5% above its estimated GF Value™ of NT$24.68. GuruFocus considers Luminescence Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6729:

  • Interest Coverage: 52.64 (51% below median its 10-year median of 106.41)
  • GF Value™: NT$24.68 vs. price of NT$52.70 (113.5% above fair value)
  • GF Score™: 77/100 with 2 warning signs
  • Industry Position: 419.6% above the Chemicals median (#185 of 1233)

No single metric tells the full story. See the ROCO:6729 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Luminescence Technology Business Description

Address No. 17, Randhan 2nd Road, 2nd Floor, New Taipei City, TWN, 22175
Luminescence Technology Corp is a Taiwan based chemical manufacturing company. The firm's product range consists of OLED material, OPV material, OTFT material, Organic intermediates, Boronic Acid, ITO patterned glass and components among others.
77GF Score

Get the complete analysis for ROCO:6729

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

NT$52.70
Price
NT$24.68
GF Value