Luminescence Technology (ROCO:6729) Quick Ratio: 10.86 (As of Dec. 2025) — Near Median

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ROCO:6729 Luminescence Technology Corp ROCO:6729
77 GF Score
Price NT$52.70
GF Value NT$24.68
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Luminescence Technology Quick Ratio?

Luminescence Technology ROCO:6729 +2.33% 77 Quick Ratio is 10.86 as of Dec. 2025, which is 6% above its 10-year median of 10.23. GuruFocus rates ROCO:6729 with a GF Score™ of 77/100 and a GF Value™ of NT$24.68 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,606 Chemicals companies, Luminescence Technology ranks better than 97.51% 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. Luminescence Technology's quick ratio for the quarter that ended in Dec. 2025 was 10.86.

Luminescence Technology has a quick ratio of 10.86. It generally indicates good short-term financial strength.

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

ROCO:6729' s Quick Ratio Range Over the Past 10 Years
Min: 6.54   Med: 10.23   Max: 16.78
Current: 10.86

During the past 10 years, Luminescence Technology's highest Quick Ratio was 16.78. The lowest was 6.54. And the median was 10.23.

ROCO:6729's Quick Ratio is ranked better than
97.51% of 1606 companies
in the Chemicals industry
Industry Median: 1.38 vs ROCO:6729: 10.86

Luminescence Technology  (ROCO:6729) 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.


Luminescence Technology Quick Ratio Related Terms


Luminescence Technology Quick Ratio Historical Data

* Premium members only.

The historical data trend for Luminescence 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.

Luminescence Technology Quick Ratio Chart

Luminescence 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 9.60 8.61 9.42 6.54 10.86

Luminescence Technology Semi-Annual Data
Dec16 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 9.42 3.89 6.54 3.96 10.86

ROCO:6729 vs DOW: Quick Ratio Comparison

For the Chemicals subindustry, Luminescence 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.


Luminescence Technology Quick Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Luminescence Technology's Quick Ratio distribution charts can be found below:

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


ROCO:6729
77GF Score
Luminescence Technology Corp ROCO:6729
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Luminescence 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.

Luminescence 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
=(300.099-65.604)/21.594
=10.86

Luminescence 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
=(300.099-65.604)/21.594
=10.86

* 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 10.86 mean?
Luminescence Technology (ROCO:6729) has a Quick Ratio of 10.86 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Luminescence Technology and its competitors. This is near median its historical median of 10.23. Over the past decade, Luminescence Technology's Quick Ratio has ranged from 6.54 to 16.78. According to the industry distribution chart, Luminescence Technology ranks #40 out of 1606 companies in the Chemicals industry, placing it in the top 2.5%.
Is Luminescence Technology's Quick Ratio too high?
Luminescence Technology's current Quick Ratio of 10.86 is near median its 10-year median of 10.23. Over the past 10 years, this metric has ranged from a low of 6.54 to a high of 16.78. The Chemicals industry median Quick Ratio is 1.38. Luminescence Technology's value of 10.86 is 687% above this industry median. Based on the distribution chart, Luminescence Technology ranks #40 out of 1606 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Luminescence Technology has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Luminescence Technology's Quick Ratio compare to DOW?
According to the Chemicals industry distribution chart, Luminescence Technology ranks #40 out of 1606 companies for Quick Ratio. This places Luminescence Technology in the top 3% of its industry — outperforming the majority of peers. The industry median Quick Ratio is 1.38. Luminescence Technology's value of 10.86 is 687% above this benchmark. Historically, Luminescence Technology's own Quick Ratio has ranged from 6.54 to 16.78 over the past decade. While the company's 10-year median is 10.23 vs. the industry median of 1.38, Luminescence 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 Chemicals company?
The median Quick Ratio among Chemicals companies is 1.38, based on 1,606 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. Luminescence Technology's current Quick Ratio of 10.86 is 687% 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 Luminescence Technology and its competitors. For the Chemicals industry, the median Quick Ratio is 1.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Luminescence Technology's current Quick Ratio is 10.86, which is near median its own 10-year median of 10.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luminescence Technology stock overvalued right now?
Based on GuruFocus' analysis, Luminescence Technology (ROCO:6729) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$24.68, compared to a current price of NT$52.70 — trading 113.5% above its estimated fair value. The current Quick Ratio is 10.86, which is near median its 10-year median of 10.23 and 687% above the Chemicals industry median of 1.38. Luminescence Technology's overall GF Score™ is 77/100 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 Luminescence Technology (ROCO:6729), the current Quick Ratio is 10.86 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 Luminescence Technology (ROCO:6729) Overvalued in 2026?

Based on GuruFocus' analysis, Luminescence Technology stock appears to be overvalued. The current stock price of NT$52.70 is trading 113.5% above its estimated GF Value™ of NT$24.68. GuruFocus considers Luminescence Technology to be Significantly Overvalued.

Key valuation signals for ROCO:6729:

  • Quick Ratio: 10.86 (near median its 10-year median of 10.23)
  • GF Value™: NT$24.68 vs. price of NT$52.70 (113.5% above fair value)
  • GF Score™: 77/100 with 2 warning signs
  • Industry Position: 687% above the Chemicals median (#40 of 1606)

No single metric tells the full story. See the ROCO:6729 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Luminescence Technology Business Description

Address No. 17, Randhan 2nd Road, 2nd Floor, New Taipei City, TWN, 22175
Luminescence Technology Corp is a Taiwan based chemical manufacturing company. The firm's product range consists of OLED material, OPV material, OTFT material, Organic intermediates, Boronic Acid, ITO patterned glass and components among others.
77GF Score

Get the complete analysis for ROCO:6729

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

NT$52.70
Price
NT$24.68
GF Value