New Smart Technology Co (ROCO:7825) Quick Ratio: 2.54 (As of Dec. 2025) — 38% Above Median

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ROCO:7825 New Smart Technology Co Ltd ROCO:7825
23 GF Score
Price NT$73.80
! 1 Warning Sign
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What is New Smart Technology Co Quick Ratio?

New Smart Technology Co ROCO:7825 -1.20% 23 Quick Ratio is 2.54 as of Dec. 2025, which is 38% above its 10-year median of 1.84. GuruFocus rates ROCO:7825 with a GF Score™ of 23/100. The stock has 1 warning sign investors should review. Among 2,874 Software companies, New Smart Technology Co ranks better than 68.41% 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. New Smart Technology Co's quick ratio for the quarter that ended in Dec. 2025 was 2.54.

New Smart Technology Co has a quick ratio of 2.54. It generally indicates good short-term financial strength.

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

ROCO:7825' s Quick Ratio Range Over the Past 10 Years
Min: 1.77   Med: 1.84   Max: 2.54
Current: 2.54

During the past 3 years, New Smart Technology Co's highest Quick Ratio was 2.54. The lowest was 1.77. And the median was 1.84.

ROCO:7825's Quick Ratio is ranked better than
68.41% of 2874 companies
in the Software industry
Industry Median: 1.705 vs ROCO:7825: 2.54

New Smart Technology Co  (ROCO:7825) 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.


New Smart Technology Co Quick Ratio Related Terms


New Smart Technology Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for New Smart Technology 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.

New Smart Technology Co Quick Ratio Chart

New Smart Technology Co Annual Data
Trend Dec23 Dec24 Dec25
Quick Ratio
1.84 1.77 2.54

New Smart Technology Co Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Quick Ratio 1.84 0.00 1.77 1.93 2.54

ROCO:7825 vs MSFT, ORCL, PLTR: Quick Ratio Comparison

For the Software - Infrastructure subindustry, New Smart Technology 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.


New Smart Technology Co Quick Ratio vs Software Industry

For the Software industry and Technology sector, New Smart Technology Co's Quick Ratio distribution charts can be found below:

* The bar in red indicates where New Smart Technology Co's Quick Ratio falls into.


ROCO:7825
23GF Score
New Smart Technology Co Ltd ROCO:7825
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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New Smart Technology 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.

New Smart Technology 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
=(533.883-38.95)/194.578
=2.54

New Smart Technology 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
=(533.883-38.95)/194.578
=2.54

* 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 2.54 mean?
New Smart Technology Co (ROCO:7825) has a Quick Ratio of 2.54 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on New Smart Technology Co and its competitors. This is 38% above median its historical median of 1.84. Over the past decade, New Smart Technology Co's Quick Ratio has ranged from 1.77 to 2.54. According to the industry distribution chart, New Smart Technology Co ranks #908 out of 2874 companies in the Software industry, placing it in the top 31.6%.
Is New Smart Technology Co's Quick Ratio too high?
New Smart Technology Co's current Quick Ratio of 2.54 is 38% above median its 10-year median of 1.84. Over the past 10 years, this metric has ranged from a low of 1.77 to a high of 2.54. The Software industry median Quick Ratio is 1.71. New Smart Technology Co's value of 2.54 is 49% above this industry median. Based on the distribution chart, New Smart Technology Co ranks #908 out of 2874 companies in the Software industry, which is above the industry midpoint. Overall, New Smart Technology Co has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does New Smart Technology Co's Quick Ratio compare to MSFT and ORCL?
According to the Software industry distribution chart, New Smart Technology Co ranks #908 out of 2874 companies for Quick Ratio. This puts New Smart Technology Co in the upper half of its industry. The industry median Quick Ratio is 1.71. New Smart Technology Co's value of 2.54 is 49% above this benchmark. Historically, New Smart Technology Co's own Quick Ratio has ranged from 1.77 to 2.54 over the past decade. While the company's 10-year median is 1.84 vs. the industry median of 1.71, New Smart Technology 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 Software company?
The median Quick Ratio among Software companies is 1.71, based on 2,874 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. New Smart Technology Co's current Quick Ratio of 2.54 is 49% 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 New Smart Technology Co and its competitors. For the Software industry, the median Quick Ratio is 1.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. New Smart Technology Co's current Quick Ratio is 2.54, which is 38% above median its own 10-year median of 1.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Smart Technology Co stock overvalued right now?
New Smart Technology Co (ROCO:7825) has a current Quick Ratio of 2.54. The current Quick Ratio is 2.54, which is 38% above median its 10-year median of 1.84 and 49% above the Software industry median of 1.71. New Smart Technology Co's overall GF Score™ is 23/100 with 1 warning sign 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 New Smart Technology Co (ROCO:7825), the current Quick Ratio is 2.54 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.

New Smart Technology Co Business Description

Address No. 67, Zhouzi Street, 10th Floor, Neihu District, Taipei City, TWN, 11493
New Smart Technology Co Ltd focuses on researching and developing optical imaging technologies, encompassing optical products, automotive electronics, automation equipment, technical solutions, and consulting services. Its products include AI Algorithms, Image quality test system, Optical image detection system, AA optical active precision alignment system, and Smart Manufacturing System Software.
23GF Score

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NT$73.80
Price