SPC Power (PHS:SPC) Quick Ratio: 12.90 (As of Mar. 2026) — 105% Above Median


PHS:SPC SPC Power Corp PHS:SPC
84 GF Score
Price ₱10.80
GF Value ₱9.26
Valuation Modestly Overvalued
! 4 Warning Signs
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What is SPC Power Quick Ratio?

SPC Power PHS:SPC 84 Quick Ratio is 12.90 as of Mar. 2026, which is 105% above its 10-year median of 6.29. GuruFocus rates PHS:SPC with a GF Score™ of 84/100 and a GF Value™ of ₱9.26 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 508 Utilities - Regulated companies, SPC Power ranks better than 98.43% 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. SPC Power's quick ratio for the quarter that ended in Mar. 2026 was 12.90.

SPC Power has a quick ratio of 12.90. It generally indicates good short-term financial strength.

The historical rank and industry rank for SPC Power's Quick Ratio or its related term are showing as below:

PHS:SPC' s Quick Ratio Range Over the Past 10 Years
Min: 1.63   Med: 6.29   Max: 12.9
Current: 12.9

During the past 13 years, SPC Power's highest Quick Ratio was 12.90. The lowest was 1.63. And the median was 6.29.

PHS:SPC's Quick Ratio is ranked better than
98.43% of 508 companies
in the Utilities - Regulated industry
Industry Median: 1.005 vs PHS:SPC: 12.90

SPC Power  (PHS:SPC) 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.


SPC Power Quick Ratio Related Terms


SPC Power Quick Ratio Historical Data

* Premium members only.

The historical data trend for SPC Power'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.

SPC Power Quick Ratio Chart

SPC Power 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 6.50 5.94 6.29 10.73 4.11

SPC Power 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 10.70 5.32 10.98 4.11 12.90

PHS:SPC vs NEE, SO, DUK: Quick Ratio Comparison

For the Utilities - Regulated Electric subindustry, SPC Power'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.


SPC Power Quick Ratio vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, SPC Power's Quick Ratio distribution charts can be found below:

* The bar in red indicates where SPC Power's Quick Ratio falls into.


PHS:SPC
84GF Score
SPC Power Corp PHS:SPC
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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SPC Power 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.

SPC Power'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
=(7999.934-352.477)/1862.467
=4.11

SPC Power'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
=(5825.585-376.285)/422.505
=12.90

* 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 12.90 mean?
SPC Power (PHS:SPC) has a Quick Ratio of 12.90 as of Mar. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on SPC Power and its competitors. This is 105% above median its historical median of 6.29. Over the past decade, SPC Power's Quick Ratio has ranged from 1.63 to 12.90. According to the industry distribution chart, SPC Power ranks #8 out of 508 companies in the Utilities - Regulated industry, placing it in the top 1.6%.
Is SPC Power's Quick Ratio too high?
SPC Power's current Quick Ratio of 12.90 is 105% above median its 10-year median of 6.29. Over the past 10 years, this metric has ranged from a low of 1.63 to a high of 12.90. The Utilities - Regulated industry median Quick Ratio is 1.01. SPC Power's value of 12.90 is 1183.6% above this industry median. Based on the distribution chart, SPC Power ranks #8 out of 508 companies in the Utilities - Regulated industry, which is in the top quartile — a strong position relative to peers. Overall, SPC Power has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SPC Power's Quick Ratio compare to NEE and SO?
According to the Utilities - Regulated industry distribution chart, SPC Power ranks #8 out of 508 companies for Quick Ratio. This places SPC Power in the top 2% of its industry — outperforming the majority of peers. The industry median Quick Ratio is 1.01. SPC Power's value of 12.90 is 1183.6% above this benchmark. Historically, SPC Power's own Quick Ratio has ranged from 1.63 to 12.90 over the past decade. While the company's 10-year median is 6.29 vs. the industry median of 1.01, SPC Power 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 Utilities - Regulated company?
The median Quick Ratio among Utilities - Regulated companies is 1.01, based on 508 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. SPC Power's current Quick Ratio of 12.90 is 1183.6% 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 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 SPC Power and its competitors. For the Utilities - Regulated industry, the median Quick Ratio is 1.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SPC Power's current Quick Ratio is 12.90, which is 105% above median its own 10-year median of 6.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SPC Power stock overvalued right now?
Based on GuruFocus' analysis, SPC Power (PHS:SPC) is currently considered Modestly Overvalued. The stock's GF Value™ is ₱9.26, compared to a current price of ₱10.80 — trading 16.6% above its estimated fair value. The current Quick Ratio is 12.90, which is 105% above median its 10-year median of 6.29 and 1183.6% above the Utilities - Regulated industry median of 1.01. SPC Power's overall GF Score™ is 84/100 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 SPC Power (PHS:SPC), the current Quick Ratio is 12.90 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 SPC Power (PHS:SPC) Overvalued in 2026?

Based on GuruFocus' analysis, SPC Power stock appears to be overvalued. The current stock price of ₱10.80 is trading 16.6% above its estimated GF Value™ of ₱9.26. GuruFocus considers SPC Power to be Modestly Overvalued.

Key valuation signals for PHS:SPC:

  • Quick Ratio: 12.90 (105% above median its 10-year median of 6.29)
  • GF Value™: ₱9.26 vs. price of ₱10.80 (16.6% above fair value)
  • GF Score™: 84/100 with 4 warning signs
  • Industry Position: 1183.6% above the Utilities - Regulated median (#8 of 508)

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


SPC Power Business Description

Address 8741, Paseo de Roxas, 7th Floor, P.O Box 1222, BDO Towers Paseo, Makati City, PHL, 1209
SPC Power Corp is managed through two segments: Generation segment which includes generation and supply of power and ancillary services to NPC/PSALM, NGCP, distribution utilities, WESM, and other customers, and Others which includes the operations of SECL, SLCI, CNPC and SMPC such as to manage, operate and invest in power generating plants and related facilities. The majority of revenue is generated from generation segment. It operates and generates revenue principally only in the Philippines.
84GF Score

Get the complete analysis for PHS:SPC

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

₱10.80
Price
₱9.26
GF Value