Samebest Co (ROCO:8489) Quick Ratio: 1.31 (As of Dec. 2025) — 25% Below Median


ROCO:8489 Samebest Co Ltd ROCO:8489
54 GF Score
Price NT$22.10
GF Value NT$40.91
Valuation Possible Value Trap
! 9 Warning Signs
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What is Samebest Co Quick Ratio?

Samebest Co ROCO:8489 +1.61% 54 Quick Ratio is 1.31 as of Dec. 2025, which is 25% below its 10-year median of 1.75. GuruFocus rates ROCO:8489 with a GF Score™ of 54/100 and a GF Value™ of NT$40.91 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 262 Education companies, Samebest Co ranks worse than 53.82% 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. Samebest Co's quick ratio for the quarter that ended in Dec. 2025 was 1.31.

Samebest Co has a quick ratio of 1.31. It generally indicates good short-term financial strength.

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

ROCO:8489' s Quick Ratio Range Over the Past 10 Years
Min: 1.09   Med: 1.75   Max: 3.33
Current: 1.31

During the past 13 years, Samebest Co's highest Quick Ratio was 3.33. The lowest was 1.09. And the median was 1.75.

ROCO:8489's Quick Ratio is ranked worse than
53.82% of 262 companies
in the Education industry
Industry Median: 1.42 vs ROCO:8489: 1.31

Samebest Co  (ROCO:8489) 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.


Samebest Co Quick Ratio Related Terms


Samebest Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Samebest 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.

Samebest Co Quick Ratio Chart

Samebest 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 1.64 1.55 1.09 1.69 1.31

Samebest 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 1.69 1.74 1.44 1.43 1.31

ROCO:8489 vs EDU, TAL, LAUR: Quick Ratio Comparison

For the Education & Training Services subindustry, Samebest 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.


Samebest Co Quick Ratio vs Education Industry

For the Education industry and Consumer Defensive sector, Samebest Co's Quick Ratio distribution charts can be found below:

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


ROCO:8489
54GF Score
Samebest Co Ltd ROCO:8489
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Samebest 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.

Samebest 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
=(1689.825-68.696)/1234.574
=1.31

Samebest 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
=(1689.825-68.696)/1234.574
=1.31

* 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 1.31 mean?
Samebest Co (ROCO:8489) has a Quick Ratio of 1.31 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Samebest Co and its competitors. This is 25% below median its historical median of 1.75. Over the past decade, Samebest Co's Quick Ratio has ranged from 1.09 to 3.33. According to the industry distribution chart, Samebest Co ranks #141 out of 262 companies in the Education industry, placing it in the top 53.8%.
Is Samebest Co's Quick Ratio too high?
Samebest Co's current Quick Ratio of 1.31 is 25% below median its 10-year median of 1.75. Over the past 10 years, this metric has ranged from a low of 1.09 to a high of 3.33. The Education industry median Quick Ratio is 1.42. Samebest Co's value of 1.31 is 7.7% below this industry median. Based on the distribution chart, Samebest Co ranks #141 out of 262 companies in the Education industry, which is below the industry midpoint. Overall, Samebest Co has a GF Score™ of 54/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Samebest Co's Quick Ratio compare to EDU and TAL?
According to the Education industry distribution chart, Samebest Co ranks #141 out of 262 companies for Quick Ratio. This places Samebest Co in the lower half of its industry. The industry median Quick Ratio is 1.42. Samebest Co's value of 1.31 is 7.7% below this benchmark. Historically, Samebest Co's own Quick Ratio has ranged from 1.09 to 3.33 over the past decade. While the company's 10-year median is 1.75 vs. the industry median of 1.42, Samebest 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 an Education company?
The median Quick Ratio among Education companies is 1.42, based on 262 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. Samebest Co's current Quick Ratio of 1.31 is 7.7% 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 Samebest Co and its competitors. For the Education industry, the median Quick Ratio is 1.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Samebest Co's current Quick Ratio is 1.31, which is 25% below median its own 10-year median of 1.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samebest Co stock overvalued right now?
Based on GuruFocus' analysis, Samebest Co (ROCO:8489) is currently considered Possible Value Trap. The stock's GF Value™ is NT$40.91, compared to a current price of NT$22.10 — trading 46% below its estimated fair value. The current Quick Ratio is 1.31, which is 25% below median its 10-year median of 1.75 and 7.7% below the Education industry median of 1.42. Samebest Co's overall GF Score™ is 54/100 with 9 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 Samebest Co (ROCO:8489), the current Quick Ratio is 1.31 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 Samebest Co (ROCO:8489) Overvalued in 2026?

Based on GuruFocus' analysis, Samebest Co stock appears to be undervalued. The current stock price of NT$22.10 is trading 46% below its estimated GF Value™ of NT$40.91. GuruFocus considers Samebest Co to be Possible Value Trap.

Key valuation signals for ROCO:8489:

  • Quick Ratio: 1.31 (25% below median its 10-year median of 1.75)
  • GF Value™: NT$40.91 vs. price of NT$22.10 (46% below fair value)
  • GF Score™: 54/100 with 9 warning signs
  • Industry Position: 7.7% below the Education median (#141 of 262)

No single metric tells the full story. See the ROCO:8489 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Samebest Co Business Description

Address Chongzhong Road, Lane 609, Section 5, 5th Floor, No. 2, Sanchong District, New Taipei, TWN
Samebest Co Ltd is an e-learning company. It creates new patterns of learning. Its products include King Studies, Wang Pre-enrollment, The M Riders cloud classroom, and Wang Yi. The company operates in the Chinese cloud learning service industry.
54GF Score

Get the complete analysis for ROCO:8489

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

NT$22.10
Price
NT$40.91
GF Value