LFA Co (ROCO:3226) Quick Ratio: 1.75 (As of Dec. 2025) — Near Median


ROCO:3226 LFA Co Ltd ROCO:3226
72 GF Score
Price NT$46.55
GF Value NT$37.74
Valuation Modestly Overvalued
! 5 Warning Signs
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What is LFA Co Quick Ratio?

LFA Co ROCO:3226 +2.31% 72 Quick Ratio is 1.75 as of Dec. 2025, which is 4% below its 10-year median of 1.82. GuruFocus rates ROCO:3226 with a GF Score™ of 72/100 and a GF Value™ of NT$37.74 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 1,335 Vehicles & Parts companies, LFA Co ranks better than 76.03% 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. LFA Co's quick ratio for the quarter that ended in Dec. 2025 was 1.75.

LFA Co has a quick ratio of 1.75. It generally indicates good short-term financial strength.

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

ROCO:3226' s Quick Ratio Range Over the Past 10 Years
Min: 1.46   Med: 1.82   Max: 2.85
Current: 1.75

During the past 13 years, LFA Co's highest Quick Ratio was 2.85. The lowest was 1.46. And the median was 1.82.

ROCO:3226's Quick Ratio is ranked better than
76.03% of 1335 companies
in the Vehicles & Parts industry
Industry Median: 1.06 vs ROCO:3226: 1.75

LFA Co  (ROCO:3226) 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.


LFA Co Quick Ratio Related Terms


LFA Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for LFA Co'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.

LFA Co Quick Ratio Chart

LFA Co 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 1.46 1.55 1.51 1.88 1.75

LFA Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 Premium Member Only Premium Member Only 1.88 1.72 1.50 1.63 1.75

ROCO:3226 vs VRT, BE: Quick Ratio Comparison

For the Auto Parts subindustry, LFA Co'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.


LFA Co Quick Ratio vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, LFA Co's Quick Ratio distribution charts can be found below:

* The bar in red indicates where LFA Co's Quick Ratio falls into.


ROCO:3226
72GF Score
LFA Co Ltd ROCO:3226
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LFA Co 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.

LFA Co'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
=(1153.683-166.206)/562.869
=1.75

LFA Co'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
=(1153.683-166.206)/562.869
=1.75

* 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 1.75 mean?
LFA Co (ROCO:3226) has a Quick Ratio of 1.75 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on LFA Co and its competitors. This is near median its historical median of 1.82. Over the past decade, LFA Co's Quick Ratio has ranged from 1.46 to 2.85. According to the industry distribution chart, LFA Co ranks #320 out of 1335 companies in the Vehicles & Parts industry, placing it in the top 24%.
Is LFA Co's Quick Ratio too high?
LFA Co's current Quick Ratio of 1.75 is near median its 10-year median of 1.82. Over the past 10 years, this metric has ranged from a low of 1.46 to a high of 2.85. The Vehicles & Parts industry median Quick Ratio is 1.06. LFA Co's value of 1.75 is 65.1% above this industry median. Based on the distribution chart, LFA Co ranks #320 out of 1335 companies in the Vehicles & Parts industry, which is in the top quartile — a strong position relative to peers. Overall, LFA Co has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does LFA Co's Quick Ratio compare to VRT and BE?
According to the Vehicles & Parts industry distribution chart, LFA Co ranks #320 out of 1335 companies for Quick Ratio. This places LFA Co in the top 24% of its industry — outperforming the majority of peers. The industry median Quick Ratio is 1.06. LFA Co's value of 1.75 is 65.1% above this benchmark. Historically, LFA Co's own Quick Ratio has ranged from 1.46 to 2.85 over the past decade. While the company's 10-year median is 1.82 vs. the industry median of 1.06, LFA Co 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 a Vehicles & Parts company?
The median Quick Ratio among Vehicles & Parts companies is 1.06, based on 1,335 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. LFA Co's current Quick Ratio of 1.75 is 65.1% 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 LFA Co and its competitors. For the Vehicles & Parts industry, the median Quick Ratio is 1.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LFA Co's current Quick Ratio is 1.75, which is near median its own 10-year median of 1.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LFA Co stock overvalued right now?
Based on GuruFocus' analysis, LFA Co (ROCO:3226) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$37.74, compared to a current price of NT$46.55 — trading 23.3% above its estimated fair value. The current Quick Ratio is 1.75, which is near median its 10-year median of 1.82 and 65.1% above the Vehicles & Parts industry median of 1.06. LFA Co's overall GF Score™ is 72/100 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 LFA Co (ROCO:3226), the current Quick Ratio is 1.75 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 LFA Co (ROCO:3226) Overvalued in 2026?

Based on GuruFocus' analysis, LFA Co stock appears to be overvalued. The current stock price of NT$46.55 is trading 23.3% above its estimated GF Value™ of NT$37.74. GuruFocus considers LFA Co to be Modestly Overvalued.

Key valuation signals for ROCO:3226:

  • Quick Ratio: 1.75 (near median its 10-year median of 1.82)
  • GF Value™: NT$37.74 vs. price of NT$46.55 (23.3% above fair value)
  • GF Score™: 72/100 with 5 warning signs
  • Industry Position: 65.1% above the Vehicles & Parts median (#320 of 1335)

No single metric tells the full story. See the ROCO:3226 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LFA Co Business Description

Address Huangong Road, No. 75, Yongkang District, Tainan, TWN, 71041
LFA Co Ltd is engaged in the manufacturing, processing, and trading of automotive components and electronic components. The company's products include headlights, foglights, tail lamps, and other related products for different types of automotive vehicles. It operates in only one segment of production and sales of automotive components.
72GF Score

Get the complete analysis for ROCO:3226

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

NT$46.55
Price
NT$37.74
GF Value