JD Development Co (ROCO:4402) Quick Ratio: 34.16 (As of Dec. 2025) — 2375% Above Median


ROCO:4402 JD Development Co Ltd ROCO:4402
54 GF Score
Price NT$16.00
GF Value NT$8.87
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is JD Development Co Quick Ratio?

JD Development Co ROCO:4402 54 Quick Ratio is 34.16 as of Dec. 2025, which is 2375% above its 10-year median of 1.38. GuruFocus rates ROCO:4402 with a GF Score™ of 54/100 and a GF Value™ of NT$8.87 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,063 Manufacturing - Apparel & Accessories companies, JD Development Co ranks better than 98.59% 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. JD Development Co's quick ratio for the quarter that ended in Dec. 2025 was 34.16.

JD Development Co has a quick ratio of 34.16. It generally indicates good short-term financial strength.

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

ROCO:4402' s Quick Ratio Range Over the Past 10 Years
Min: 0.28   Med: 1.38   Max: 34.16
Current: 34.16

During the past 13 years, JD Development Co's highest Quick Ratio was 34.16. The lowest was 0.28. And the median was 1.38.

ROCO:4402's Quick Ratio is ranked better than
98.59% of 1063 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.11 vs ROCO:4402: 34.16

JD Development Co  (ROCO:4402) 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.


JD Development Co Quick Ratio Related Terms


JD Development Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for JD Development 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.

JD Development Co Quick Ratio Chart

JD Development 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 1.08 1.21 20.92 30.59 34.16

JD Development 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 30.59 30.01 36.86 38.67 34.16

JD Development Co Quick Ratio Competitor Comparison

For the Textile Manufacturing subindustry, JD Development 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.


JD Development Co Quick Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, JD Development Co's Quick Ratio distribution charts can be found below:

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


ROCO:4402
54GF Score
JD Development Co Ltd ROCO:4402
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JD Development 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.

JD Development 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
=(277.619-0.606)/8.11
=34.16

JD Development 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
=(277.619-0.606)/8.11
=34.16

* 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 34.16 mean?
JD Development Co (ROCO:4402) has a Quick Ratio of 34.16 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on JD Development Co and its competitors. This is 2375% above median its historical median of 1.38. Over the past decade, JD Development Co's Quick Ratio has ranged from 0.28 to 34.16. According to the industry distribution chart, JD Development Co ranks #15 out of 1063 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 1.4%.
Is JD Development Co's Quick Ratio too high?
JD Development Co's current Quick Ratio of 34.16 is 2375% above median its 10-year median of 1.38. Over the past 10 years, this metric has ranged from a low of 0.28 to a high of 34.16. The Manufacturing - Apparel & Accessories industry median Quick Ratio is 1.11. JD Development Co's value of 34.16 is 2977.5% above this industry median. Based on the distribution chart, JD Development Co ranks #15 out of 1063 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, JD Development Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does JD Development Co's Quick Ratio compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, JD Development Co ranks #15 out of 1063 companies for Quick Ratio. This places JD Development Co in the top 1% of its industry — outperforming the majority of peers. The industry median Quick Ratio is 1.11. JD Development Co's value of 34.16 is 2977.5% above this benchmark. Historically, JD Development Co's own Quick Ratio has ranged from 0.28 to 34.16 over the past decade. While the company's 10-year median is 1.38 vs. the industry median of 1.11, JD Development 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 Manufacturing - Apparel & Accessories company?
The median Quick Ratio among Manufacturing - Apparel & Accessories companies is 1.11, based on 1,063 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. JD Development Co's current Quick Ratio of 34.16 is 2977.5% 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 JD Development Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Quick Ratio is 1.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JD Development Co's current Quick Ratio is 34.16, which is 2375% above median its own 10-year median of 1.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JD Development Co stock overvalued right now?
Based on GuruFocus' analysis, JD Development Co (ROCO:4402) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$8.87, compared to a current price of NT$16.00 — trading 80.4% above its estimated fair value. The current Quick Ratio is 34.16, which is 2375% above median its 10-year median of 1.38 and 2977.5% above the Manufacturing - Apparel & Accessories industry median of 1.11. JD Development Co's overall GF Score™ is 54/100 with 2 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 JD Development Co (ROCO:4402), the current Quick Ratio is 34.16 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 JD Development Co (ROCO:4402) Overvalued in 2026?

Based on GuruFocus' analysis, JD Development Co stock appears to be overvalued. The current stock price of NT$16.00 is trading 80.4% above its estimated GF Value™ of NT$8.87. GuruFocus considers JD Development Co to be Significantly Overvalued.

Key valuation signals for ROCO:4402:

  • Quick Ratio: 34.16 (2375% above median its 10-year median of 1.38)
  • GF Value™: NT$8.87 vs. price of NT$16.00 (80.4% above fair value)
  • GF Score™: 54/100 with 2 warning signs
  • Industry Position: 2977.5% above the Manufacturing - Apparel & Accessories median (#15 of 1063)

No single metric tells the full story. See the ROCO:4402 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JD Development Co Business Description

Address Zhongzheng 4th Road, 9th Floor -1, No. 151, Qianjin District, Kaohsiung, TWN, 801
JD Development Co Ltd business activities are cotton woven fabric manufacturing, silk weaving, linen weaving, cotton weaving, woolen fabric wholesale and renewable energy power generation. The company has two segments Textile Department: mainly engaged in the manufacturing, trading, and processing of textile products; and Electricity Sales Department: mainly engaged in electricity generation from solar power equipment. The company generates majority of revenue from textile department segment. Its products are Textile, Green Energy, and Medical Materials. The company has presence in Taiwan and Asia. The company generates majority of revenue from Taiwan.
54GF Score

Get the complete analysis for ROCO:4402

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

NT$16.00
Price
NT$8.87
GF Value