TBK & Sons Holdings (HKSE:01960) Quick Ratio: 2.02 (As of Dec. 2025) — 19% Below Median

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HKSE:01960 TBK & Sons Holdings Ltd HKSE:01960
41 GF Score
Price HK$0.33
GF Value HK$0.08
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is TBK & Sons Holdings Quick Ratio?

TBK & Sons Holdings HKSE:01960 -5.71% 41 Quick Ratio is 2.02 as of Dec. 2025, which is 19% below its 10-year median of 2.49. GuruFocus rates HKSE:01960 with a GF Score™ of 41/100 and a GF Value™ of HK$0.08 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,023 Oil & Gas companies, TBK & Sons Holdings ranks better than 72.34% 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. TBK & Sons Holdings's quick ratio for the quarter that ended in Dec. 2025 was 2.02.

TBK & Sons Holdings has a quick ratio of 2.02. It generally indicates good short-term financial strength.

The historical rank and industry rank for TBK & Sons Holdings's Quick Ratio or its related term are showing as below:

HKSE:01960' s Quick Ratio Range Over the Past 10 Years
Min: 1.1   Med: 2.49   Max: 6.37
Current: 2.02

During the past 10 years, TBK & Sons Holdings's highest Quick Ratio was 6.37. The lowest was 1.10. And the median was 2.49.

HKSE:01960's Quick Ratio is ranked better than
72.34% of 1023 companies
in the Oil & Gas industry
Industry Median: 1.13 vs HKSE:01960: 2.02

TBK & Sons Holdings  (HKSE:01960) 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.


TBK & Sons Holdings Quick Ratio Related Terms


TBK & Sons Holdings Quick Ratio Historical Data

* Premium members only.

The historical data trend for TBK & Sons Holdings'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.

TBK & Sons Holdings Quick Ratio Chart

TBK & Sons Holdings Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.37 2.57 2.95 2.26 1.92

TBK & Sons Holdings Semi-Annual Data
Jun16 Jun17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 2.49 2.26 1.96 1.92 2.02

HKSE:01960 vs MPC, VLO, PSX: Quick Ratio Comparison

For the Oil & Gas Refining & Marketing subindustry, TBK & Sons Holdings'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.


TBK & Sons Holdings Quick Ratio vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, TBK & Sons Holdings's Quick Ratio distribution charts can be found below:

* The bar in red indicates where TBK & Sons Holdings's Quick Ratio falls into.


HKSE:01960
41GF Score
TBK & Sons Holdings Ltd HKSE:01960
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

TBK & Sons Holdings 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.

TBK & Sons Holdings's Quick Ratio for the fiscal year that ended in Jun. 2025 is calculated as

Quick Ratio (A: Jun. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(251.222-0)/131.098
=1.92

TBK & Sons Holdings's Quick Ratio for the quarter that ended in Dec. 2025 is calculated as

Quick Ratio (Q: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(353.904-0)/175.193
=2.02

* 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 2.02 mean?
TBK & Sons Holdings (HKSE:01960) has a Quick Ratio of 2.02 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on TBK & Sons Holdings and its competitors. This is 19% below median its historical median of 2.49. Over the past decade, TBK & Sons Holdings' Quick Ratio has ranged from 1.10 to 6.37. According to the industry distribution chart, TBK & Sons Holdings ranks #283 out of 1023 companies in the Oil & Gas industry, placing it in the top 27.7%.
Is TBK & Sons Holdings' Quick Ratio too high?
TBK & Sons Holdings' current Quick Ratio of 2.02 is 19% below median its 10-year median of 2.49. Over the past 10 years, this metric has ranged from a low of 1.10 to a high of 6.37. The Oil & Gas industry median Quick Ratio is 1.13. TBK & Sons Holdings' value of 2.02 is 78.8% above this industry median. Based on the distribution chart, TBK & Sons Holdings ranks #283 out of 1023 companies in the Oil & Gas industry, which is above the industry midpoint. Overall, TBK & Sons Holdings has a GF Score™ of 41/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does TBK & Sons Holdings' Quick Ratio compare to MPC and VLO?
According to the Oil & Gas industry distribution chart, TBK & Sons Holdings ranks #283 out of 1023 companies for Quick Ratio. This puts TBK & Sons Holdings in the upper half of its industry. The industry median Quick Ratio is 1.13. TBK & Sons Holdings' value of 2.02 is 78.8% above this benchmark. Historically, TBK & Sons Holdings' own Quick Ratio has ranged from 1.10 to 6.37 over the past decade. While the company's 10-year median is 2.49 vs. the industry median of 1.13, TBK & Sons Holdings 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 Quick Ratio for an Oil & Gas company?
The median Quick Ratio among Oil & Gas companies is 1.13, based on 1,023 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. TBK & Sons Holdings's current Quick Ratio of 2.02 is 78.8% 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 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 TBK & Sons Holdings and its competitors. For the Oil & Gas industry, the median Quick Ratio is 1.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TBK & Sons Holdings's current Quick Ratio is 2.02, which is 19% below median its own 10-year median of 2.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TBK & Sons Holdings stock overvalued right now?
Based on GuruFocus' analysis, TBK & Sons Holdings (HKSE:01960) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.08, compared to a current price of HK$0.33 — trading 312.5% above its estimated fair value. The current Quick Ratio is 2.02, which is 19% below median its 10-year median of 2.49 and 78.8% above the Oil & Gas industry median of 1.13. TBK & Sons Holdings' overall GF Score™ is 41/100 with 4 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 TBK & Sons Holdings (HKSE:01960), the current Quick Ratio is 2.02 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 TBK & Sons Holdings (HKSE:01960) Overvalued in 2026?

Based on GuruFocus' analysis, TBK & Sons Holdings stock appears to be overvalued. The current stock price of HK$0.33 is trading 312.5% above its estimated GF Value™ of HK$0.08. GuruFocus considers TBK & Sons Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:01960:

  • Quick Ratio: 2.02 (19% below median its 10-year median of 2.49)
  • GF Value™: HK$0.08 vs. price of HK$0.33 (312.5% above fair value)
  • GF Score™: 41/100 with 4 warning signs
  • Industry Position: 78.8% above the Oil & Gas median (#283 of 1023)

No single metric tells the full story. See the HKSE:01960 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


TBK & Sons Holdings Business Description

Industry EnergyOil & Gas
Address Batu 2 Jalan Seremban, Lot 333, Kampung Paya, Port Dickson, NSN, MYS, 71000
TBK & Sons Holdings Ltd is an investment holding company. Its reportable operating segments are: Site preparation works projects, Construction and renovation works projects, Civil works projects, Building works projects, and Trading of oil and related products, Construction and renovation works project. The majority of revenue is fromCivil works projectsCivil works projects. Geographically, it derives key revenue from the People's Republic of China, and rest from Hong Kong, and Malaysia.
41GF Score

Get the complete analysis for HKSE:01960

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

HK$0.33
Price
HK$0.08
GF Value