Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Eslite SpectrumROCO:2926 -2.19%51 Quick Ratio is 0.60 as of Dec. 2025, which is at its 10-year median of 0.60. GuruFocus rates ROCO:2926 with a GF Score™ of 51/100 and a GF Value™ of NT$59.23 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,129 Retail - Cyclical companies, Eslite Spectrum ranks worse than 64.22% 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. Eslite Spectrum's quick ratio for the quarter that ended in Dec. 2025 was 0.60.
Eslite Spectrum has a quick ratio of 0.60. It indicates that the company cannot currently fully pay back its current liabilities.
The historical rank and industry rank for Eslite Spectrum's Quick Ratio or its related term are showing as below:
ROCO:2926'
s Quick Ratio Range Over the Past 10 Years
Min: 0.51 Med: 0.6 Max: 1.07
Current: 0.6
During the past 13 years, Eslite Spectrum's highest Quick Ratio was 1.07. The lowest was 0.51. And the median was 0.60.
ROCO:2926's Quick Ratio is ranked worse than 64.22% of 1129
companies
in the Retail - Cyclical industry
Industry Median: 0.87
vs ROCO:2926: 0.60
Eslite Spectrum (ROCO:2926) 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.
Eslite Spectrum Quick Ratio Related Terms
Eslite Spectrum Quick Ratio Historical Data
* Premium members only.
The historical data trend for Eslite Spectrum'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.
For the Department Stores subindustry, Eslite Spectrum'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.
Eslite Spectrum Quick Ratio vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's Quick Ratio distribution charts can be found below:
* The bar in red indicates where Eslite Spectrum's Quick Ratio falls into.
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.
Eslite Spectrum's Quick Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Eslite Spectrum (ROCO:2926) has a Quick Ratio of 0.60 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Eslite Spectrum and its competitors. This is near median its historical median of 0.60. Over the past decade, Eslite Spectrum's Quick Ratio has ranged from 0.51 to 1.07. According to the industry distribution chart, Eslite Spectrum ranks #725 out of 1129 companies in the Retail - Cyclical industry, placing it in the top 64.2%.
Is Eslite Spectrum's Quick Ratio too high?
Eslite Spectrum's current Quick Ratio of 0.60 is near median its 10-year median of 0.60. Over the past 10 years, this metric has ranged from a low of 0.51 to a high of 1.07. The Retail - Cyclical industry median Quick Ratio is 0.87. Eslite Spectrum's value of 0.60 is 31% below this industry median. Based on the distribution chart, Eslite Spectrum ranks #725 out of 1129 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Eslite Spectrum has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's Quick Ratio compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #725 out of 1129 companies for Quick Ratio. This places Eslite Spectrum in the lower half of its industry. The industry median Quick Ratio is 0.87. Eslite Spectrum's value of 0.60 is 31% below this benchmark. Historically, Eslite Spectrum's own Quick Ratio has ranged from 0.51 to 1.07 over the past decade. While the company's 10-year median is 0.60 vs. the industry median of 0.87, Eslite Spectrum 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 a Retail - Cyclical company?
The median Quick Ratio among Retail - Cyclical companies is 0.87, based on 1,129 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. Eslite Spectrum's current Quick Ratio of 0.60 is 31% 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 Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median Quick Ratio is 0.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current Quick Ratio is 0.60, which is near median its own 10-year median of 0.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.23, compared to a current price of NT$31.30 — trading 47.2% below its estimated fair value. The current Quick Ratio is 0.60, which is near median its 10-year median of 0.60 and 31% below the Retail - Cyclical industry median of 0.87. Eslite Spectrum's overall GF Score™ is 51/100 with 5 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 Eslite Spectrum (ROCO:2926), the current Quick Ratio is 0.60 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?
Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued.
The current stock price of NT$31.30 is trading 47.2% below its estimated GF Value™ of NT$59.23.
GuruFocus considers Eslite Spectrum to be Possible Value Trap.
Key valuation signals for ROCO:2926:
Quick Ratio: 0.60 (near median its 10-year median of 0.60)
GF Value™: NT$59.23 vs. price of NT$31.30 (47.2% below fair value)
Industry Position: 31% below the Retail - Cyclical median (#725 of 1129)
No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
51GF Score
Get the complete analysis for ROCO:2926
Quick Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:2926 has been successfully added to your 
