Lighting & Equipment PCL (BKK:L&E) Quick Ratio: 0.52 (As of Mar. 2026) — 12% Below Median


BKK:L&E Lighting & Equipment PCL BKK:L&E
64 GF Score
Price ฿1.19
GF Value ฿1.13
Valuation Fairly Valued
! 9 Warning Signs
View Full Analysis

What is Lighting & Equipment PCL Quick Ratio?

Lighting & Equipment PCL BKK:L&E 64 Quick Ratio is 0.52 as of Mar. 2026, which is 12% below its 10-year median of 0.59. GuruFocus rates BKK:L&E with a GF Score™ of 64/100 and a GF Value™ of ฿1.13 (Fairly Valued). The stock has 9 warning signs investors should review. Among 3,069 Industrial Products companies, Lighting & Equipment PCL ranks worse than 92.8% on this metric.

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. It is calculated as a company's Total Current Assets excludes Total Inventories divides by its Total Current Liabilities. Lighting & Equipment PCL's quick ratio for the quarter that ended in Mar. 2026 was 0.52.

Lighting & Equipment PCL has a quick ratio of 0.52. It indicates that the company cannot currently fully pay back its current liabilities.

The historical rank and industry rank for Lighting & Equipment PCL's Quick Ratio or its related term are showing as below:

BKK:L&E' s Quick Ratio Range Over the Past 10 Years
Min: 0.48   Med: 0.59   Max: 0.7
Current: 0.52

During the past 13 years, Lighting & Equipment PCL's highest Quick Ratio was 0.70. The lowest was 0.48. And the median was 0.59.

BKK:L&E's Quick Ratio is ranked worse than
92.8% of 3069 companies
in the Industrial Products industry
Industry Median: 1.39 vs BKK:L&E: 0.52

Lighting & Equipment PCL  (BKK:L&E) Quick Ratio Explanation

The quick ratio is more conservative than the Current Ratio because it excludes inventories from current assets. The ratio derives its name presumably from the fact that assets such as cash and marketable securities are quick sources of cash. Inventories generally take time to be converted into cash, and if they have to be sold quickly, the company may have to accept a lower price than book value of these inventories. As a result, they are justifiably excluded from assets that are ready sources of immediate cash.

In general, low or decreasing quick ratios generally suggest that a company is over-leveraged, struggling to maintain or grow sales, paying bills too quickly or collecting receivables too slowly. On the other hand, a high or increasing quick ratio generally indicates that a company is experiencing solid top-line growth, quickly converting receivables into cash, and easily able to cover its financial obligations. Such companies often have faster inventory turnover and cash conversion cycles.

The higher the quick ratio, the better the company's liquidity position.


Lighting & Equipment PCL Quick Ratio Related Terms


Lighting & Equipment PCL Quick Ratio Historical Data

* Premium members only.

The historical data trend for Lighting & Equipment PCL's Quick 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.

Lighting & Equipment PCL Quick Ratio Chart

Lighting & Equipment PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.55 0.53 0.59 0.59 0.59

Lighting & Equipment PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Quick Ratio 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 0.52 0.48 0.53 0.59 0.52

BKK:L&E vs VRT, BE: Quick Ratio Comparison

For the Electrical Equipment & Parts subindustry, Lighting & Equipment PCL's Quick Ratio, along with its competitors' market caps and Quick 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.


Lighting & Equipment PCL Quick Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Lighting & Equipment PCL's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Lighting & Equipment PCL's Quick Ratio falls into.


BKK:L&E
64GF Score
Lighting & Equipment PCL BKK:L&E
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lighting & Equipment PCL Quick Ratio Calculation

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. For this reason, the ratio excludes inventories from current assets.

Lighting & Equipment PCL's Quick Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Quick Ratio (A: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(1878.361-917.79)/1631.704
=0.59

Lighting & Equipment PCL's Quick Ratio for the quarter that ended in Mar. 2026 is calculated as

Quick Ratio (Q: Mar. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(1814.439-997.337)/1570.338
=0.52

* 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 Quick Ratio →
What does a Quick Ratio of 0.52 mean?
Lighting & Equipment PCL (BKK:L&E) has a Quick Ratio of 0.52 as of Mar. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Lighting & Equipment PCL and its competitors. This is 12% below median its historical median of 0.59. Over the past decade, Lighting & Equipment PCL's Quick Ratio has ranged from 0.48 to 0.70. According to the industry distribution chart, Lighting & Equipment PCL ranks #2848 out of 3069 companies in the Industrial Products industry, placing it in the top 92.8%.
Is Lighting & Equipment PCL's Quick Ratio too high?
Lighting & Equipment PCL's current Quick Ratio of 0.52 is 12% below median its 10-year median of 0.59. Over the past 10 years, this metric has ranged from a low of 0.48 to a high of 0.70. The Industrial Products industry median Quick Ratio is 1.39. Lighting & Equipment PCL's value of 0.52 is 62.6% below this industry median. Based on the distribution chart, Lighting & Equipment PCL ranks #2848 out of 3069 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Lighting & Equipment PCL has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lighting & Equipment PCL's Quick Ratio compare to VRT and BE?
According to the Industrial Products industry distribution chart, Lighting & Equipment PCL ranks #2848 out of 3069 companies for Quick Ratio. This places Lighting & Equipment PCL in the lower half of its industry. The industry median Quick Ratio is 1.39. Lighting & Equipment PCL's value of 0.52 is 62.6% below this benchmark. Historically, Lighting & Equipment PCL's own Quick Ratio has ranged from 0.48 to 0.70 over the past decade. While the company's 10-year median is 0.59 vs. the industry median of 1.39, Lighting & Equipment PCL has consistently been below 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 Quick Ratio for an Industrial Products company?
The median Quick Ratio among Industrial Products companies is 1.39, based on 3,069 companies in the industry. Companies in the top quartile (top 25%) have a Quick Ratio significantly above this median, while those in the bottom quartile fall well below. However, Quick Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Lighting & Equipment PCL's current Quick Ratio of 0.52 is 62.6% below 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 Quick Ratio mean?
A high Quick Ratio can signal that a stock is expensive relative to its fundamentals. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Lighting & Equipment PCL and its competitors. For the Industrial Products industry, the median Quick Ratio is 1.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lighting & Equipment PCL's current Quick Ratio is 0.52, which is 12% below median its own 10-year median of 0.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lighting & Equipment PCL stock overvalued right now?
Based on GuruFocus' analysis, Lighting & Equipment PCL (BKK:L&E) is currently considered Fairly Valued. The stock's GF Value™ is ฿1.13, compared to a current price of ฿1.19 — trading 5.3% above its estimated fair value. The current Quick Ratio is 0.52, which is 12% below median its 10-year median of 0.59 and 62.6% below the Industrial Products industry median of 1.39. Lighting & Equipment PCL's overall GF Score™ is 64/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Quick Ratio calculated?
Quick Ratio is calculated from a company's financial statements. For Lighting & Equipment PCL (BKK:L&E), the current Quick Ratio is 0.52 as of Mar. 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.

Is Lighting & Equipment PCL (BKK:L&E) Overvalued in 2026?

Based on GuruFocus' analysis, Lighting & Equipment PCL stock appears to be overvalued. The current stock price of ฿1.19 is trading 5.3% above its estimated GF Value™ of ฿1.13. GuruFocus considers Lighting & Equipment PCL to be Fairly Valued.

Key valuation signals for BKK:L&E:

  • Quick Ratio: 0.52 (12% below median its 10-year median of 0.59)
  • GF Value™: ฿1.13 vs. price of ฿1.19 (5.3% above fair value)
  • GF Score™: 64/100 with 9 warning signs
  • Industry Position: 62.6% below the Industrial Products median (#2848 of 3069)

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


Lighting & Equipment PCL Business Description

Address Sri-Ayudhya Road, 539/2, 16-17 Floor, Gypsum Metropolitan Tower, Rajthevee, Bangkok, THA, 10400
Lighting & Equipment PCL is engaged in trading lighting fixtures, lamps, electrical equipment, and installation service and design of electric and lighting systems. Its other products include cable turning systems, light-emitting diodes (LEDs), light boxes, lighting control equipment, lighting poles, luminaries, optical fiber lighting, and others. These products are sold through two main channels, project and retail. The company operates in a single line of business, namely the lighting business in Thailand.
64GF Score

Get the complete analysis for BKK:L&E

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

฿1.19
Price
฿1.13
GF Value