Lungyen Life Service Co (ROCO:5530) Quick Ratio: 0.57 (As of Dec. 2025) — Near Median


ROCO:5530 Lungyen Life Service Co Ltd ROCO:5530
75 GF Score
Price NT$49.15
GF Value NT$46.09
Valuation Fairly Valued
! 7 Warning Signs
View Full Analysis

What is Lungyen Life Service Co Quick Ratio?

Lungyen Life Service Co ROCO:5530 +2.29% 75 Quick Ratio is 0.57 as of Dec. 2025, which is 4% above its 10-year median of 0.55. GuruFocus rates ROCO:5530 with a GF Score™ of 75/100 and a GF Value™ of NT$46.09 (Fairly Valued). The stock has 7 warning signs investors should review. Among 98 Personal Services companies, Lungyen Life Service Co ranks worse than 80.61% 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. Lungyen Life Service Co's quick ratio for the quarter that ended in Dec. 2025 was 0.57.

Lungyen Life Service Co has a quick ratio of 0.57. It indicates that the company cannot currently fully pay back its current liabilities.

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

ROCO:5530' s Quick Ratio Range Over the Past 10 Years
Min: 0.31   Med: 0.55   Max: 0.66
Current: 0.57

During the past 13 years, Lungyen Life Service Co's highest Quick Ratio was 0.66. The lowest was 0.31. And the median was 0.55.

ROCO:5530's Quick Ratio is ranked worse than
80.61% of 98 companies
in the Personal Services industry
Industry Median: 1.12 vs ROCO:5530: 0.57

Lungyen Life Service Co  (ROCO:5530) 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.


Lungyen Life Service Co Quick Ratio Related Terms


Lungyen Life Service Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Lungyen Life Service 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.

Lungyen Life Service Co Quick Ratio Chart

Lungyen Life Service 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 0.56 0.52 0.53 0.56 0.57

Lungyen Life Service 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 0.56 0.56 0.56 0.56 0.57

ROCO:5530 vs ROL, SCI, FTDR: Quick Ratio Comparison

For the Personal Services subindustry, Lungyen Life Service 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.


Lungyen Life Service Co Quick Ratio vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Lungyen Life Service Co's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Lungyen Life Service Co's Quick Ratio falls into.


ROCO:5530
75GF Score
Lungyen Life Service Co Ltd ROCO:5530
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lungyen Life Service 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.

Lungyen Life Service 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
=(51324.759-22768.866)/49981.721
=0.57

Lungyen Life Service 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
=(51324.759-22768.866)/49981.721
=0.57

* 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 0.57 mean?
Lungyen Life Service Co (ROCO:5530) has a Quick Ratio of 0.57 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Lungyen Life Service Co and its competitors. This is near median its historical median of 0.55. Over the past decade, Lungyen Life Service Co's Quick Ratio has ranged from 0.31 to 0.66. According to the industry distribution chart, Lungyen Life Service Co ranks #79 out of 98 companies in the Personal Services industry, placing it in the top 80.6%.
Is Lungyen Life Service Co's Quick Ratio too high?
Lungyen Life Service Co's current Quick Ratio of 0.57 is near median its 10-year median of 0.55. Over the past 10 years, this metric has ranged from a low of 0.31 to a high of 0.66. The Personal Services industry median Quick Ratio is 1.12. Lungyen Life Service Co's value of 0.57 is 49.1% below this industry median. Based on the distribution chart, Lungyen Life Service Co ranks #79 out of 98 companies in the Personal Services industry, which is in the bottom quartile relative to peers. Overall, Lungyen Life Service Co has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lungyen Life Service Co's Quick Ratio compare to ROL and SCI?
According to the Personal Services industry distribution chart, Lungyen Life Service Co ranks #79 out of 98 companies for Quick Ratio. This places Lungyen Life Service Co in the lower half of its industry. The industry median Quick Ratio is 1.12. Lungyen Life Service Co's value of 0.57 is 49.1% below this benchmark. Historically, Lungyen Life Service Co's own Quick Ratio has ranged from 0.31 to 0.66 over the past decade. While the company's 10-year median is 0.55 vs. the industry median of 1.12, Lungyen Life Service Co 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 Personal Services company?
The median Quick Ratio among Personal Services companies is 1.12, based on 98 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. Lungyen Life Service Co's current Quick Ratio of 0.57 is 49.1% 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 Lungyen Life Service Co and its competitors. For the Personal Services industry, the median Quick Ratio is 1.12 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lungyen Life Service Co's current Quick Ratio is 0.57, which is near median its own 10-year median of 0.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lungyen Life Service Co stock overvalued right now?
Based on GuruFocus' analysis, Lungyen Life Service Co (ROCO:5530) is currently considered Fairly Valued. The stock's GF Value™ is NT$46.09, compared to a current price of NT$49.15 — trading 6.6% above its estimated fair value. The current Quick Ratio is 0.57, which is near median its 10-year median of 0.55 and 49.1% below the Personal Services industry median of 1.12. Lungyen Life Service Co's overall GF Score™ is 75/100 with 7 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 Lungyen Life Service Co (ROCO:5530), the current Quick Ratio is 0.57 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 Lungyen Life Service Co (ROCO:5530) Overvalued in 2026?

Based on GuruFocus' analysis, Lungyen Life Service Co stock appears to be overvalued. The current stock price of NT$49.15 is trading 6.6% above its estimated GF Value™ of NT$46.09. GuruFocus considers Lungyen Life Service Co to be Fairly Valued.

Key valuation signals for ROCO:5530:

  • Quick Ratio: 0.57 (near median its 10-year median of 0.55)
  • GF Value™: NT$46.09 vs. price of NT$49.15 (6.6% above fair value)
  • GF Score™: 75/100 with 7 warning signs
  • Industry Position: 49.1% below the Personal Services median (#79 of 98)

No single metric tells the full story. See the ROCO:5530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lungyen Life Service Co Business Description

Address No.166, Minquan E. Road, Section 2, 1st Floor, Taipei, TWN
Lungyen Life Service Co Ltd is engaged in the production of funeral facilities and services. The company's operating segments include of five segments: columbarium sales , funeral service, property lease, cemetery operation and others, and construction sales. Columbarium sales segment is engaged in columbarium related business. The funeral service segment is engaged in funeral service business. The property lease segment is engaged in real estate rental. The segment of cemetery operation and others are engaged in management and operation of cemeteries. The construction sales segment is engaged in the construction of buildings and sales of real estate. It generates maximum revenue from Funeral Services segment.
75GF Score

Get the complete analysis for ROCO:5530

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

NT$49.15
Price
NT$46.09
GF Value