Focus Lightings Tech Co (SZSE:300708) Quick Ratio: 1.02 (As of Jun. 2026) — Near Median

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SZSE:300708 Focus Lightings Tech Co Ltd SZSE:300708
76 GF Score
Price ¥8.50
GF Value ¥5.80
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Focus Lightings Tech Co Quick Ratio?

Focus Lightings Tech Co SZSE:300708 -0.93% 76 Quick Ratio is 1.02 as of Jun. 2026, which is 2% below its 10-year median of 1.04. GuruFocus rates SZSE:300708 with a GF Score™ of 76/100 and a GF Value™ of ¥5.80 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,034 Semiconductors companies, Focus Lightings Tech Co ranks worse than 74.95% 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. Focus Lightings Tech Co's quick ratio for the quarter that ended in Jun. 2026 was 1.02.

Focus Lightings Tech Co has a quick ratio of 1.02. It generally indicates good short-term financial strength.

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

SZSE:300708' s Quick Ratio Range Over the Past 10 Years
Min: 0.59   Med: 1.04   Max: 1.64
Current: 1.02

During the past 13 years, Focus Lightings Tech Co's highest Quick Ratio was 1.64. The lowest was 0.59. And the median was 1.04.

SZSE:300708's Quick Ratio is ranked worse than
74.95% of 1034 companies
in the Semiconductors industry
Industry Median: 1.77 vs SZSE:300708: 1.02

Focus Lightings Tech Co  (SZSE:300708) 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.


Focus Lightings Tech Co Quick Ratio Related Terms


Focus Lightings Tech Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Focus Lightings Tech 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.

Focus Lightings Tech Co Quick Ratio Chart

Focus Lightings Tech 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 1.33 0.94 1.64 1.30 1.08

Focus Lightings Tech Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 1.17 1.10 1.08 1.05 1.02

SZSE:300708 vs NVDA, AVGO, MU: Quick Ratio Comparison

For the Semiconductors subindustry, Focus Lightings Tech 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.


Focus Lightings Tech Co Quick Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Focus Lightings Tech Co's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Focus Lightings Tech Co's Quick Ratio falls into.


SZSE:300708
76GF Score
Focus Lightings Tech Co Ltd SZSE:300708
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Focus Lightings Tech 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.

Focus Lightings Tech 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
=(3026.923-625.768)/2223.633
=1.08

Focus Lightings Tech Co's Quick Ratio for the quarter that ended in Jun. 2026 is calculated as

Quick Ratio (Q: Jun. 2026 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(3273.569-686.484)/2531.221
=1.02

* 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 1.02 mean?
Focus Lightings Tech Co (SZSE:300708) has a Quick Ratio of 1.02 as of Jun. 2026. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Focus Lightings Tech Co and its competitors. This is near median its historical median of 1.04. Over the past decade, Focus Lightings Tech Co's Quick Ratio has ranged from 0.59 to 1.64. According to the industry distribution chart, Focus Lightings Tech Co ranks #775 out of 1034 companies in the Semiconductors industry, placing it in the top 75%.
Is Focus Lightings Tech Co's Quick Ratio too high?
Focus Lightings Tech Co's current Quick Ratio of 1.02 is near median its 10-year median of 1.04. Over the past 10 years, this metric has ranged from a low of 0.59 to a high of 1.64. The Semiconductors industry median Quick Ratio is 1.77. Focus Lightings Tech Co's value of 1.02 is 42.4% below this industry median. Based on the distribution chart, Focus Lightings Tech Co ranks #775 out of 1034 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Focus Lightings Tech Co has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Focus Lightings Tech Co's Quick Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Focus Lightings Tech Co ranks #775 out of 1034 companies for Quick Ratio. This places Focus Lightings Tech Co in the lower half of its industry. The industry median Quick Ratio is 1.77. Focus Lightings Tech Co's value of 1.02 is 42.4% below this benchmark. Historically, Focus Lightings Tech Co's own Quick Ratio has ranged from 0.59 to 1.64 over the past decade. While the company's 10-year median is 1.04 vs. the industry median of 1.77, Focus Lightings Tech 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 a Semiconductors company?
The median Quick Ratio among Semiconductors companies is 1.77, based on 1,034 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. Focus Lightings Tech Co's current Quick Ratio of 1.02 is 42.4% 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 Focus Lightings Tech Co and its competitors. For the Semiconductors industry, the median Quick Ratio is 1.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Focus Lightings Tech Co's current Quick Ratio is 1.02, which is near median its own 10-year median of 1.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Focus Lightings Tech Co stock overvalued right now?
Based on GuruFocus' analysis, Focus Lightings Tech Co (SZSE:300708) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥5.80, compared to a current price of ¥8.50 — trading 46.6% above its estimated fair value. The current Quick Ratio is 1.02, which is near median its 10-year median of 1.04 and 42.4% below the Semiconductors industry median of 1.77. Focus Lightings Tech Co's overall GF Score™ is 76/100 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 Focus Lightings Tech Co (SZSE:300708), the current Quick Ratio is 1.02 as of Jun. 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 Focus Lightings Tech Co (SZSE:300708) Overvalued in 2026?

Based on GuruFocus' analysis, Focus Lightings Tech Co stock appears to be overvalued. The current stock price of ¥8.50 is trading 46.6% above its estimated GF Value™ of ¥5.80. GuruFocus considers Focus Lightings Tech Co to be Significantly Overvalued.

Key valuation signals for SZSE:300708:

  • Quick Ratio: 1.02 (near median its 10-year median of 1.04)
  • GF Value™: ¥5.80 vs. price of ¥8.50 (46.6% above fair value)
  • GF Score™: 76/100 with 9 warning signs
  • Industry Position: 42.4% below the Semiconductors median (#775 of 1034)

No single metric tells the full story. See the SZSE:300708 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Focus Lightings Tech Co Business Description

Address No. 15 Yue Liang Wan Road, Room 01-05, 32nd Floor, Zhongxin Building, Suzhou Industrial Park, Jiangsu Province, Suzhou, CHN, 215123
Focus Lightings Tech Co Ltd engages in the research, development, production and sales of LED epitaxial wafers and chips, and provides contract energy management services centered around LED lighting applications.
76GF Score

Get the complete analysis for SZSE:300708

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

¥8.50
Price
¥5.80
GF Value