Acula Technology (ROCO:3434) Quick Ratio: 2.34 (As of Dec. 2025) — 98% Above Median


ROCO:3434 Acula Technology Corp ROCO:3434
67 GF Score
Price NT$30.35
GF Value NT$22.20
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Acula Technology Quick Ratio?

Acula Technology ROCO:3434 +0.66% 67 Quick Ratio is 2.34 as of Dec. 2025, which is 98% above its 10-year median of 1.18. GuruFocus rates ROCO:3434 with a GF Score™ of 67/100 and a GF Value™ of NT$22.20 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,492 Hardware companies, Acula Technology ranks better than 73.11% 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. Acula Technology's quick ratio for the quarter that ended in Dec. 2025 was 2.34.

Acula Technology has a quick ratio of 2.34. It generally indicates good short-term financial strength.

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

ROCO:3434' s Quick Ratio Range Over the Past 10 Years
Min: 1.02   Med: 1.18   Max: 2.34
Current: 2.34

During the past 13 years, Acula Technology's highest Quick Ratio was 2.34. The lowest was 1.02. And the median was 1.18.

ROCO:3434's Quick Ratio is ranked better than
73.11% of 2492 companies
in the Hardware industry
Industry Median: 1.46 vs ROCO:3434: 2.34

Acula Technology  (ROCO:3434) 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.


Acula Technology Quick Ratio Related Terms


Acula Technology Quick Ratio Historical Data

* Premium members only.

The historical data trend for Acula Technology'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.

Acula Technology Quick Ratio Chart

Acula Technology 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 1.02 1.13 1.42 1.24 2.34

Acula Technology 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 1.24 1.82 1.65 1.72 2.34

ROCO:3434 vs SNDK, DELL, STX: Quick Ratio Comparison

For the Computer Hardware subindustry, Acula Technology'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.


Acula Technology Quick Ratio vs Hardware Industry

For the Hardware industry and Technology sector, Acula Technology's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Acula Technology's Quick Ratio falls into.


ROCO:3434
67GF Score
Acula Technology Corp ROCO:3434
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Acula Technology 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.

Acula Technology'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
=(444.86-159.446)/121.884
=2.34

Acula Technology'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
=(444.86-159.446)/121.884
=2.34

* 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 2.34 mean?
Acula Technology (ROCO:3434) has a Quick Ratio of 2.34 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Acula Technology and its competitors. This is 98% above median its historical median of 1.18. Over the past decade, Acula Technology's Quick Ratio has ranged from 1.02 to 2.34. According to the industry distribution chart, Acula Technology ranks #670 out of 2492 companies in the Hardware industry, placing it in the top 26.9%.
Is Acula Technology's Quick Ratio too high?
Acula Technology's current Quick Ratio of 2.34 is 98% above median its 10-year median of 1.18. Over the past 10 years, this metric has ranged from a low of 1.02 to a high of 2.34. The Hardware industry median Quick Ratio is 1.46. Acula Technology's value of 2.34 is 60.3% above this industry median. Based on the distribution chart, Acula Technology ranks #670 out of 2492 companies in the Hardware industry, which is above the industry midpoint. Overall, Acula Technology has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acula Technology's Quick Ratio compare to SNDK and DELL?
According to the Hardware industry distribution chart, Acula Technology ranks #670 out of 2492 companies for Quick Ratio. This puts Acula Technology in the upper half of its industry. The industry median Quick Ratio is 1.46. Acula Technology's value of 2.34 is 60.3% above this benchmark. Historically, Acula Technology's own Quick Ratio has ranged from 1.02 to 2.34 over the past decade. While the company's 10-year median is 1.18 vs. the industry median of 1.46, Acula Technology 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 Hardware company?
The median Quick Ratio among Hardware companies is 1.46, based on 2,492 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. Acula Technology's current Quick Ratio of 2.34 is 60.3% 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 Acula Technology and its competitors. For the Hardware industry, the median Quick Ratio is 1.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acula Technology's current Quick Ratio is 2.34, which is 98% above median its own 10-year median of 1.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acula Technology stock overvalued right now?
Based on GuruFocus' analysis, Acula Technology (ROCO:3434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.20, compared to a current price of NT$30.35 — trading 36.7% above its estimated fair value. The current Quick Ratio is 2.34, which is 98% above median its 10-year median of 1.18 and 60.3% above the Hardware industry median of 1.46. Acula Technology's overall GF Score™ is 67/100 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 Acula Technology (ROCO:3434), the current Quick Ratio is 2.34 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 Acula Technology (ROCO:3434) Overvalued in 2026?

Based on GuruFocus' analysis, Acula Technology stock appears to be overvalued. The current stock price of NT$30.35 is trading 36.7% above its estimated GF Value™ of NT$22.20. GuruFocus considers Acula Technology to be Significantly Overvalued.

Key valuation signals for ROCO:3434:

  • Quick Ratio: 2.34 (98% above median its 10-year median of 1.18)
  • GF Value™: NT$22.20 vs. price of NT$30.35 (36.7% above fair value)
  • GF Score™: 67/100 with 4 warning signs
  • Industry Position: 60.3% above the Hardware median (#670 of 2492)

No single metric tells the full story. See the ROCO:3434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Acula Technology Business Description

Address Lane 20, Dashing Road, No. 11, Alley 21, Luchu Hsiang, Taoyuan, TWN
Acula Technology Corp engaged in the manufacturing, processing, import and export, and trading of various computer and peripheral equipment, including video products, low-vision systems, point-of-sale computers, and related components. Geographically, the company generates revenue from the USA, the Netherlands, Japan, Taiwan, the UK, and Others.
67GF Score

Get the complete analysis for ROCO:3434

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

NT$30.35
Price
NT$22.20
GF Value