Cashbox Partyworld Co (ROCO:8359) Quick Ratio: 3.21 (As of Dec. 2025) — Near Median

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ROCO:8359 Cashbox Partyworld Co Ltd ROCO:8359
87 GF Score
Price NT$59.90
GF Value NT$83.20
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Cashbox Partyworld Co Quick Ratio?

Cashbox Partyworld Co ROCO:8359 -1.96% 87 Quick Ratio is 3.21 as of Dec. 2025, which is 8% above its 10-year median of 2.98. GuruFocus rates ROCO:8359 with a GF Score™ of 87/100 and a GF Value™ of NT$83.20 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 856 Travel & Leisure companies, Cashbox Partyworld Co ranks better than 86.33% 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. Cashbox Partyworld Co's quick ratio for the quarter that ended in Dec. 2025 was 3.21.

Cashbox Partyworld Co has a quick ratio of 3.21. It generally indicates good short-term financial strength.

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

ROCO:8359' s Quick Ratio Range Over the Past 10 Years
Min: 1.92   Med: 2.98   Max: 4.15
Current: 3.21

During the past 13 years, Cashbox Partyworld Co's highest Quick Ratio was 4.15. The lowest was 1.92. And the median was 2.98.

ROCO:8359's Quick Ratio is ranked better than
86.33% of 856 companies
in the Travel & Leisure industry
Industry Median: 1.14 vs ROCO:8359: 3.21

Cashbox Partyworld Co  (ROCO:8359) 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.


Cashbox Partyworld Co Quick Ratio Related Terms


Cashbox Partyworld Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Cashbox Partyworld 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.

Cashbox Partyworld Co Quick Ratio Chart

Cashbox Partyworld 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 1.92 1.96 2.29 3.13 3.21

Cashbox Partyworld Co Semi-Annual Data
Jun16 Dec16 Jun17 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 Premium Member Only Premium Member Only 2.29 1.85 3.13 1.83 3.21

ROCO:8359 vs AS, HAS, LTH: Quick Ratio Comparison

For the Leisure subindustry, Cashbox Partyworld 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.


Cashbox Partyworld Co Quick Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Cashbox Partyworld Co's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Cashbox Partyworld Co's Quick Ratio falls into.


ROCO:8359
87GF Score
Cashbox Partyworld Co Ltd ROCO:8359
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cashbox Partyworld 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.

Cashbox Partyworld 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
=(3150.358-90.367)/954.562
=3.21

Cashbox Partyworld 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
=(3150.358-90.367)/954.562
=3.21

* 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 3.21 mean?
Cashbox Partyworld Co (ROCO:8359) has a Quick Ratio of 3.21 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Cashbox Partyworld Co and its competitors. This is near median its historical median of 2.98. Over the past decade, Cashbox Partyworld Co's Quick Ratio has ranged from 1.92 to 4.15. According to the industry distribution chart, Cashbox Partyworld Co ranks #117 out of 856 companies in the Travel & Leisure industry, placing it in the top 13.7%.
Is Cashbox Partyworld Co's Quick Ratio too high?
Cashbox Partyworld Co's current Quick Ratio of 3.21 is near median its 10-year median of 2.98. Over the past 10 years, this metric has ranged from a low of 1.92 to a high of 4.15. The Travel & Leisure industry median Quick Ratio is 1.14. Cashbox Partyworld Co's value of 3.21 is 181.6% above this industry median. Based on the distribution chart, Cashbox Partyworld Co ranks #117 out of 856 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Cashbox Partyworld Co has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cashbox Partyworld Co's Quick Ratio compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Cashbox Partyworld Co ranks #117 out of 856 companies for Quick Ratio. This places Cashbox Partyworld Co in the top 14% of its industry — outperforming the majority of peers. The industry median Quick Ratio is 1.14. Cashbox Partyworld Co's value of 3.21 is 181.6% above this benchmark. Historically, Cashbox Partyworld Co's own Quick Ratio has ranged from 1.92 to 4.15 over the past decade. While the company's 10-year median is 2.98 vs. the industry median of 1.14, Cashbox Partyworld 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 Travel & Leisure company?
The median Quick Ratio among Travel & Leisure companies is 1.14, based on 856 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. Cashbox Partyworld Co's current Quick Ratio of 3.21 is 181.6% 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 Cashbox Partyworld Co and its competitors. For the Travel & Leisure industry, the median Quick Ratio is 1.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cashbox Partyworld Co's current Quick Ratio is 3.21, which is near median its own 10-year median of 2.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cashbox Partyworld Co stock overvalued right now?
Based on GuruFocus' analysis, Cashbox Partyworld Co (ROCO:8359) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$83.20, compared to a current price of NT$59.90 — trading 28% below its estimated fair value. The current Quick Ratio is 3.21, which is near median its 10-year median of 2.98 and 181.6% above the Travel & Leisure industry median of 1.14. Cashbox Partyworld Co's overall GF Score™ is 87/100 with 3 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 Cashbox Partyworld Co (ROCO:8359), the current Quick Ratio is 3.21 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 Cashbox Partyworld Co (ROCO:8359) Overvalued in 2026?

Based on GuruFocus' analysis, Cashbox Partyworld Co stock appears to be undervalued. The current stock price of NT$59.90 is trading 28% below its estimated GF Value™ of NT$83.20. GuruFocus considers Cashbox Partyworld Co to be Modestly Undervalued.

Key valuation signals for ROCO:8359:

  • Quick Ratio: 3.21 (near median its 10-year median of 2.98)
  • GF Value™: NT$83.20 vs. price of NT$59.90 (28% below fair value)
  • GF Score™: 87/100 with 3 warning signs
  • Industry Position: 181.6% above the Travel & Leisure median (#117 of 856)

No single metric tells the full story. See the ROCO:8359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cashbox Partyworld Co Business Description

Address No. 293, Zhongxiao East Road, 5th Floor, Section 5, Xinyi District, Taipei, TWN, 110
Cashbox Partyworld Co Ltd Formerly Cashbox Enterprise Co Ltd is a KTV chain-store. The company offers varieties of services including booking services, valet parking, food, and catering.
87GF Score

Get the complete analysis for ROCO:8359

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

NT$59.90
Price
NT$83.20
GF Value