Panion & Bf Biotech (TPE:1760) Quick Ratio: 0.89 (As of Dec. 2025) — 10% Below Median


TPE:1760 Panion & Bf Biotech Inc TPE:1760
74 GF Score
Price NT$60.90
GF Value NT$96.00
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Panion & Bf Biotech Quick Ratio?

Panion & Bf Biotech TPE:1760 74 Quick Ratio is 0.89 as of Dec. 2025, which is 10% below its 10-year median of 0.99. GuruFocus rates TPE:1760 with a GF Score™ of 74/100 and a GF Value™ of NT$96.00 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,412 Biotechnology companies, Panion & Bf Biotech ranks worse than 82.72% 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. Panion & Bf Biotech's quick ratio for the quarter that ended in Dec. 2025 was 0.89.

Panion & Bf Biotech has a quick ratio of 0.89. It indicates that the company cannot currently fully pay back its current liabilities.

The historical rank and industry rank for Panion & Bf Biotech's Quick Ratio or its related term are showing as below:

TPE:1760' s Quick Ratio Range Over the Past 10 Years
Min: 0.89   Med: 0.99   Max: 2.42
Current: 0.89

During the past 13 years, Panion & Bf Biotech's highest Quick Ratio was 2.42. The lowest was 0.89. And the median was 0.99.

TPE:1760's Quick Ratio is ranked worse than
82.72% of 1412 companies
in the Biotechnology industry
Industry Median: 3.6 vs TPE:1760: 0.89

Panion & Bf Biotech  (TPE:1760) 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.


Panion & Bf Biotech Quick Ratio Related Terms


Panion & Bf Biotech Quick Ratio Historical Data

* Premium members only.

The historical data trend for Panion & Bf Biotech'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.

Panion & Bf Biotech Quick Ratio Chart

Panion & Bf Biotech 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 1.01 0.93 0.89 0.96 0.89

Panion & Bf Biotech 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 0.96 0.82 0.83 0.84 0.89

TPE:1760 vs VRTX, REGN, ALNY: Quick Ratio Comparison

For the Biotechnology subindustry, Panion & Bf Biotech'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.


Panion & Bf Biotech Quick Ratio vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Panion & Bf Biotech's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Panion & Bf Biotech's Quick Ratio falls into.


TPE:1760
74GF Score
Panion & Bf Biotech Inc TPE:1760
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Panion & Bf Biotech 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.

Panion & Bf Biotech'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
=(1466.825-568.156)/1009.777
=0.89

Panion & Bf Biotech'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
=(1466.825-568.156)/1009.777
=0.89

* 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 0.89 mean?
Panion & Bf Biotech (TPE:1760) has a Quick Ratio of 0.89 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Panion & Bf Biotech and its competitors. This is 10% below median its historical median of 0.99. Over the past decade, Panion & Bf Biotech's Quick Ratio has ranged from 0.89 to 2.42. According to the industry distribution chart, Panion & Bf Biotech ranks #1168 out of 1412 companies in the Biotechnology industry, placing it in the top 82.7%.
Is Panion & Bf Biotech's Quick Ratio too high?
Panion & Bf Biotech's current Quick Ratio of 0.89 is 10% below median its 10-year median of 0.99. Over the past 10 years, this metric has ranged from a low of 0.89 to a high of 2.42. The Biotechnology industry median Quick Ratio is 3.60. Panion & Bf Biotech's value of 0.89 is 75.3% below this industry median. Based on the distribution chart, Panion & Bf Biotech ranks #1168 out of 1412 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. Overall, Panion & Bf Biotech has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Panion & Bf Biotech's Quick Ratio compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Panion & Bf Biotech ranks #1168 out of 1412 companies for Quick Ratio. This places Panion & Bf Biotech in the lower half of its industry. The industry median Quick Ratio is 3.60. Panion & Bf Biotech's value of 0.89 is 75.3% below this benchmark. Historically, Panion & Bf Biotech's own Quick Ratio has ranged from 0.89 to 2.42 over the past decade. While the company's 10-year median is 0.99 vs. the industry median of 3.60, Panion & Bf Biotech 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 Biotechnology company?
The median Quick Ratio among Biotechnology companies is 3.60, based on 1,412 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. Panion & Bf Biotech's current Quick Ratio of 0.89 is 75.3% 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 Panion & Bf Biotech and its competitors. For the Biotechnology industry, the median Quick Ratio is 3.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Panion & Bf Biotech's current Quick Ratio is 0.89, which is 10% below median its own 10-year median of 0.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Panion & Bf Biotech stock overvalued right now?
Based on GuruFocus' analysis, Panion & Bf Biotech (TPE:1760) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$96.00, compared to a current price of NT$60.90 — trading 36.6% below its estimated fair value. The current Quick Ratio is 0.89, which is 10% below median its 10-year median of 0.99 and 75.3% below the Biotechnology industry median of 3.60. Panion & Bf Biotech's overall GF Score™ is 74/100 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 Panion & Bf Biotech (TPE:1760), the current Quick Ratio is 0.89 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 Panion & Bf Biotech (TPE:1760) Overvalued in 2026?

Based on GuruFocus' analysis, Panion & Bf Biotech stock appears to be undervalued. The current stock price of NT$60.90 is trading 36.6% below its estimated GF Value™ of NT$96.00. GuruFocus considers Panion & Bf Biotech to be Significantly Undervalued.

Key valuation signals for TPE:1760:

  • Quick Ratio: 0.89 (10% below median its 10-year median of 0.99)
  • GF Value™: NT$96.00 vs. price of NT$60.90 (36.6% below fair value)
  • GF Score™: 74/100 with 4 warning signs
  • Industry Position: 75.3% below the Biotechnology median (#1168 of 1412)

No single metric tells the full story. See the TPE:1760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Panion & Bf Biotech Business Description

Address No. 3, Park Street, 16th Floor, Nangang District, Taipei, TWN, 11503
Panion & Bf Biotech Inc operates as a biotech and pharmaceutical company. The company, along with its subsidiaries, is mainly engaged in the manufacture and sales of pharmaceutical, cosmeceutical, diagnostic, medical device, and active pharmaceutical ingredients. It has four core business groups: disease treatment, disease prevention, disease diagnosis, and delayed aging. It has geographic segments in Taiwan; China, Hong Kong, and Macau; the USA; and Korea. It generates a majority of its revenue from the Taiwan segment. Product-wise the firm generates the majority of its revenue from Pharmaceutical products.
74GF Score

Get the complete analysis for TPE:1760

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

NT$60.90
Price
NT$96.00
GF Value