Lionhead Technology Development Co (SHSE:600539) Quick Ratio: 2.33 (As of Mar. 2026) — 42% Below Median


SHSE:600539 Lionhead Technology Development Co Ltd SHSE:600539
40 GF Score
Price ¥17.45
GF Value ¥5.89
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lionhead Technology Development Co Quick Ratio?

Lionhead Technology Development Co SHSE:600539 +6.92% 40 Quick Ratio is 2.33 as of Mar. 2026, which is 42% below its 10-year median of 4.04. GuruFocus rates SHSE:600539 with a GF Score™ of 40/100 and a GF Value™ of ¥5.89 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 408 Building Materials companies, Lionhead Technology Development Co ranks better than 82.11% 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. Lionhead Technology Development Co's quick ratio for the quarter that ended in Mar. 2026 was 2.33.

Lionhead Technology Development Co has a quick ratio of 2.33. It generally indicates good short-term financial strength.

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

SHSE:600539' s Quick Ratio Range Over the Past 10 Years
Min: 0.41   Med: 4.04   Max: 28.6
Current: 2.33

During the past 13 years, Lionhead Technology Development Co's highest Quick Ratio was 28.60. The lowest was 0.41. And the median was 4.04.

SHSE:600539's Quick Ratio is ranked better than
82.11% of 408 companies
in the Building Materials industry
Industry Median: 1.035 vs SHSE:600539: 2.33

Lionhead Technology Development Co  (SHSE:600539) 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.


Lionhead Technology Development Co Quick Ratio Related Terms


Lionhead Technology Development Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Lionhead Technology Development 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.

Lionhead Technology Development Co Quick Ratio Chart

Lionhead Technology Development 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 3.30 4.18 2.61 2.73 1.96

Lionhead Technology Development Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 2.60 2.91 2.02 1.96 2.33

SHSE:600539 vs CRH, VMC, MLM: Quick Ratio Comparison

For the Building Materials subindustry, Lionhead Technology Development 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.


Lionhead Technology Development Co Quick Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Lionhead Technology Development Co's Quick Ratio distribution charts can be found below:

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


SHSE:600539
40GF Score
Lionhead Technology Development Co Ltd SHSE:600539
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Lionhead Technology Development 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.

Lionhead Technology Development 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
=(398.993-181.832)/110.841
=1.96

Lionhead Technology Development Co's Quick Ratio for the quarter that ended in Mar. 2026 is calculated as

Quick Ratio (Q: Mar. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(391.854-158.425)/99.974
=2.33

* 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 2.33 mean?
Lionhead Technology Development Co (SHSE:600539) has a Quick Ratio of 2.33 as of Mar. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Lionhead Technology Development Co and its competitors. This is 42% below median its historical median of 4.04. Over the past decade, Lionhead Technology Development Co's Quick Ratio has ranged from 0.41 to 28.60. According to the industry distribution chart, Lionhead Technology Development Co ranks #73 out of 408 companies in the Building Materials industry, placing it in the top 17.9%.
Is Lionhead Technology Development Co's Quick Ratio too high?
Lionhead Technology Development Co's current Quick Ratio of 2.33 is 42% below median its 10-year median of 4.04. Over the past 10 years, this metric has ranged from a low of 0.41 to a high of 28.60. The Building Materials industry median Quick Ratio is 1.04. Lionhead Technology Development Co's value of 2.33 is 125.1% above this industry median. Based on the distribution chart, Lionhead Technology Development Co ranks #73 out of 408 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Lionhead Technology Development Co has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lionhead Technology Development Co's Quick Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Lionhead Technology Development Co ranks #73 out of 408 companies for Quick Ratio. This places Lionhead Technology Development Co in the top 18% of its industry — outperforming the majority of peers. The industry median Quick Ratio is 1.04. Lionhead Technology Development Co's value of 2.33 is 125.1% above this benchmark. Historically, Lionhead Technology Development Co's own Quick Ratio has ranged from 0.41 to 28.60 over the past decade. While the company's 10-year median is 4.04 vs. the industry median of 1.04, Lionhead Technology Development 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 Building Materials company?
The median Quick Ratio among Building Materials companies is 1.04, based on 408 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. Lionhead Technology Development Co's current Quick Ratio of 2.33 is 125.1% 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 Lionhead Technology Development Co and its competitors. For the Building Materials industry, the median Quick Ratio is 1.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lionhead Technology Development Co's current Quick Ratio is 2.33, which is 42% below median its own 10-year median of 4.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lionhead Technology Development Co stock overvalued right now?
Based on GuruFocus' analysis, Lionhead Technology Development Co (SHSE:600539) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥5.89, compared to a current price of ¥17.45 — trading 196.3% above its estimated fair value. The current Quick Ratio is 2.33, which is 42% below median its 10-year median of 4.04 and 125.1% above the Building Materials industry median of 1.04. Lionhead Technology Development Co's overall GF Score™ is 40/100 with 4 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 Lionhead Technology Development Co (SHSE:600539), the current Quick Ratio is 2.33 as of Mar. 2026. 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 Lionhead Technology Development Co (SHSE:600539) Overvalued in 2026?

Based on GuruFocus' analysis, Lionhead Technology Development Co stock appears to be overvalued. The current stock price of ¥17.45 is trading 196.3% above its estimated GF Value™ of ¥5.89. GuruFocus considers Lionhead Technology Development Co to be Significantly Overvalued.

Key valuation signals for SHSE:600539:

  • Quick Ratio: 2.33 (42% below median its 10-year median of 4.04)
  • GF Value™: ¥5.89 vs. price of ¥17.45 (196.3% above fair value)
  • GF Score™: 40/100 with 4 warning signs
  • Industry Position: 125.1% above the Building Materials median (#73 of 408)

No single metric tells the full story. See the SHSE:600539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lionhead Technology Development Co Business Description

Address No. 51, Binhe West Road, Xinghua Street, No. 0201, 1st-2nd Floor, Building 3, Wanberin District, Shanxi Province, Taiyuan, CHN, 030027
Lionhead Technology Development Co Ltd is engaged in the e-commerce business. E-commerce distribution business refers to obtaining authorization from brand companies or their authorized agents in some or all channels in the field of e-commerce, and the company purchases products from brand companies, opens stores on third-party e-commerce platforms under its own name within the scope of authorization, and sells to end consumers, or sells to third-party e-commerce platforms such as JD.com, Tmall Supermarket, and other distributors.
40GF Score

Get the complete analysis for SHSE:600539

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

¥17.45
Price
¥5.89
GF Value