Lucky Cement Co (TPE:1108) Quick Ratio: 0.38 (As of Dec. 2025) — 37% Below Median


TPE:1108 Lucky Cement Co TPE:1108
72 GF Score
Price NT$13.70
GF Value NT$13.98
Valuation Fairly Valued
! 2 Warning Signs
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What is Lucky Cement Co Quick Ratio?

Lucky Cement Co TPE:1108 72 Quick Ratio is 0.38 as of Dec. 2025, which is 37% below its 10-year median of 0.60. GuruFocus rates TPE:1108 with a GF Score™ of 72/100 and a GF Value™ of NT$13.98 (Fairly Valued). The stock has 2 warning signs investors should review. Among 407 Building Materials companies, Lucky Cement Co ranks worse than 89.93% 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. Lucky Cement Co's quick ratio for the quarter that ended in Dec. 2025 was 0.38.

Lucky Cement Co has a quick ratio of 0.38. It indicates that the company cannot currently fully pay back its current liabilities.

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

TPE:1108' s Quick Ratio Range Over the Past 10 Years
Min: 0.38   Med: 0.6   Max: 0.97
Current: 0.38

During the past 13 years, Lucky Cement Co's highest Quick Ratio was 0.97. The lowest was 0.38. And the median was 0.60.

TPE:1108's Quick Ratio is ranked worse than
89.93% of 407 companies
in the Building Materials industry
Industry Median: 1.03 vs TPE:1108: 0.38

Lucky Cement Co  (TPE:1108) 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.


Lucky Cement Co Quick Ratio Related Terms


Lucky Cement Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Lucky Cement 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.

Lucky Cement Co Quick Ratio Chart

Lucky Cement 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 0.48 0.53 0.53 0.46 0.38

Lucky Cement 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 0.46 0.34 0.42 0.35 0.38

TPE:1108 vs CRH, VMC, MLM: Quick Ratio Comparison

For the Building Materials subindustry, Lucky Cement 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.


Lucky Cement Co Quick Ratio vs Building Materials Industry

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

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


TPE:1108
72GF Score
Lucky Cement Co TPE:1108
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lucky Cement 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.

Lucky Cement 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
=(5709.269-4154.675)/4056.137
=0.38

Lucky Cement 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
=(5709.269-4154.675)/4056.137
=0.38

* 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 0.38 mean?
Lucky Cement Co (TPE:1108) has a Quick Ratio of 0.38 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Lucky Cement Co and its competitors. This is 37% below median its historical median of 0.60. Over the past decade, Lucky Cement Co's Quick Ratio has ranged from 0.38 to 0.97. According to the industry distribution chart, Lucky Cement Co ranks #366 out of 407 companies in the Building Materials industry, placing it in the top 89.9%.
Is Lucky Cement Co's Quick Ratio too high?
Lucky Cement Co's current Quick Ratio of 0.38 is 37% below median its 10-year median of 0.60. Over the past 10 years, this metric has ranged from a low of 0.38 to a high of 0.97. The Building Materials industry median Quick Ratio is 1.03. Lucky Cement Co's value of 0.38 is 63.1% below this industry median. Based on the distribution chart, Lucky Cement Co ranks #366 out of 407 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, Lucky Cement Co has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lucky Cement Co's Quick Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Lucky Cement Co ranks #366 out of 407 companies for Quick Ratio. This places Lucky Cement Co in the lower half of its industry. The industry median Quick Ratio is 1.03. Lucky Cement Co's value of 0.38 is 63.1% below this benchmark. Historically, Lucky Cement Co's own Quick Ratio has ranged from 0.38 to 0.97 over the past decade. While the company's 10-year median is 0.60 vs. the industry median of 1.03, Lucky Cement 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 Building Materials company?
The median Quick Ratio among Building Materials companies is 1.03, based on 407 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. Lucky Cement Co's current Quick Ratio of 0.38 is 63.1% 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 Lucky Cement Co and its competitors. For the Building Materials industry, the median Quick Ratio is 1.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lucky Cement Co's current Quick Ratio is 0.38, which is 37% below median its own 10-year median of 0.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lucky Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Lucky Cement Co (TPE:1108) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.98, compared to a current price of NT$13.70 — trading 2% below its estimated fair value. The current Quick Ratio is 0.38, which is 37% below median its 10-year median of 0.60 and 63.1% below the Building Materials industry median of 1.03. Lucky Cement Co's overall GF Score™ is 72/100 with 2 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 Lucky Cement Co (TPE:1108), the current Quick Ratio is 0.38 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 Lucky Cement Co (TPE:1108) Overvalued in 2026?

Based on GuruFocus' analysis, Lucky Cement Co stock appears to be undervalued. The current stock price of NT$13.70 is trading 2% below its estimated GF Value™ of NT$13.98. GuruFocus considers Lucky Cement Co to be Fairly Valued.

Key valuation signals for TPE:1108:

  • Quick Ratio: 0.38 (37% below median its 10-year median of 0.60)
  • GF Value™: NT$13.98 vs. price of NT$13.70 (2% below fair value)
  • GF Score™: 72/100 with 2 warning signs
  • Industry Position: 63.1% below the Building Materials median (#366 of 407)

No single metric tells the full story. See the TPE:1108 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lucky Cement Co Business Description

Address No.237, Songjiang Road, 15th Floor, Zhongshan District, Taipei, TWN
Lucky Cement Co is a cement manufacturer and its revenue mainly comes from sales of cement, stone materials, and other cement products. Its products include Portland cement which is suitable for the construction of a Reservoir, Dam, bridge foundation, wharf, harbor, and construction in coast areas, Slag and Ashes. Geographically the activities are carried out in Taiwan.
72GF Score

Get the complete analysis for TPE:1108

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

NT$13.70
Price
NT$13.98
GF Value