Kuoyang Development Co (TPE:2505) Quick Ratio: 0.42 (As of Dec. 2025) — 11% Above Median


TPE:2505 Kuoyang Development Co Ltd TPE:2505
59 GF Score
Price NT$17.85
GF Value NT$81.09
Valuation Possible Value Trap
! 6 Warning Signs
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What is Kuoyang Development Co Quick Ratio?

Kuoyang Development Co TPE:2505 -0.56% 59 Quick Ratio is 0.42 as of Dec. 2025, which is 11% above its 10-year median of 0.38. GuruFocus rates TPE:2505 with a GF Score™ of 59/100 and a GF Value™ of NT$81.09 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 1,792 Real Estate companies, Kuoyang Development Co ranks worse than 72.43% 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. Kuoyang Development Co's quick ratio for the quarter that ended in Dec. 2025 was 0.42.

Kuoyang Development Co has a quick ratio of 0.42. It indicates that the company cannot currently fully pay back its current liabilities.

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

TPE:2505' s Quick Ratio Range Over the Past 10 Years
Min: 0.22   Med: 0.38   Max: 0.71
Current: 0.42

During the past 13 years, Kuoyang Development Co's highest Quick Ratio was 0.71. The lowest was 0.22. And the median was 0.38.

TPE:2505's Quick Ratio is ranked worse than
72.43% of 1792 companies
in the Real Estate industry
Industry Median: 0.84 vs TPE:2505: 0.42

Kuoyang Development Co  (TPE:2505) 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.


Kuoyang Development Co Quick Ratio Related Terms


Kuoyang Development Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Kuoyang 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.

Kuoyang Development Co Quick Ratio Chart

Kuoyang 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 0.57 0.42 0.41 0.35 0.42

Kuoyang Development 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 0.35 0.35 0.35 0.37 0.42

Kuoyang Development Co Quick Ratio Competitor Comparison

For the Real Estate - Development subindustry, Kuoyang 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.


Kuoyang Development Co Quick Ratio vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Kuoyang Development Co's Quick Ratio distribution charts can be found below:

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


TPE:2505
59GF Score
Kuoyang Development Co Ltd TPE:2505
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Kuoyang 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.

Kuoyang 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
=(19969.135-15115.762)/11519.368
=0.42

Kuoyang Development 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
=(19969.135-15115.762)/11519.368
=0.42

* 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 0.42 mean?
Kuoyang Development Co (TPE:2505) has a Quick Ratio of 0.42 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Kuoyang Development Co and its competitors. This is 11% above median its historical median of 0.38. Over the past decade, Kuoyang Development Co's Quick Ratio has ranged from 0.22 to 0.71. According to the industry distribution chart, Kuoyang Development Co ranks #1298 out of 1792 companies in the Real Estate industry, placing it in the top 72.4%.
Is Kuoyang Development Co's Quick Ratio too high?
Kuoyang Development Co's current Quick Ratio of 0.42 is 11% above median its 10-year median of 0.38. Over the past 10 years, this metric has ranged from a low of 0.22 to a high of 0.71. The Real Estate industry median Quick Ratio is 0.84. Kuoyang Development Co's value of 0.42 is 50% below this industry median. Based on the distribution chart, Kuoyang Development Co ranks #1298 out of 1792 companies in the Real Estate industry, which is below the industry midpoint. Overall, Kuoyang Development Co has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Kuoyang Development Co's Quick Ratio compare to competitors?
According to the Real Estate industry distribution chart, Kuoyang Development Co ranks #1298 out of 1792 companies for Quick Ratio. This places Kuoyang Development Co in the lower half of its industry. The industry median Quick Ratio is 0.84. Kuoyang Development Co's value of 0.42 is 50% below this benchmark. Historically, Kuoyang Development Co's own Quick Ratio has ranged from 0.22 to 0.71 over the past decade. While the company's 10-year median is 0.38 vs. the industry median of 0.84, Kuoyang Development 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 Real Estate company?
The median Quick Ratio among Real Estate companies is 0.84, based on 1,792 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. Kuoyang Development Co's current Quick Ratio of 0.42 is 50% 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 Kuoyang Development Co and its competitors. For the Real Estate industry, the median Quick Ratio is 0.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kuoyang Development Co's current Quick Ratio is 0.42, which is 11% above median its own 10-year median of 0.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuoyang Development Co stock overvalued right now?
Based on GuruFocus' analysis, Kuoyang Development Co (TPE:2505) is currently considered Possible Value Trap. The stock's GF Value™ is NT$81.09, compared to a current price of NT$17.85 — trading 78% below its estimated fair value. The current Quick Ratio is 0.42, which is 11% above median its 10-year median of 0.38 and 50% below the Real Estate industry median of 0.84. Kuoyang Development Co's overall GF Score™ is 59/100 with 6 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 Kuoyang Development Co (TPE:2505), the current Quick Ratio is 0.42 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 Kuoyang Development Co (TPE:2505) Overvalued in 2026?

Based on GuruFocus' analysis, Kuoyang Development Co stock appears to be undervalued. The current stock price of NT$17.85 is trading 78% below its estimated GF Value™ of NT$81.09. GuruFocus considers Kuoyang Development Co to be Possible Value Trap.

Key valuation signals for TPE:2505:

  • Quick Ratio: 0.42 (11% above median its 10-year median of 0.38)
  • GF Value™: NT$81.09 vs. price of NT$17.85 (78% below fair value)
  • GF Score™: 59/100 with 6 warning signs
  • Industry Position: 50% below the Real Estate median (#1298 of 1792)

No single metric tells the full story. See the TPE:2505 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kuoyang Development Co Business Description

Address No. 170, Jingmao 1st Road, 11th Floor-8, Nangang District, Taipei City, TWN
Kuoyang Development Co Ltd are engaged in the construction of public housing and the lease and sales of commercial residential buildings, industrial plants, and commercial buildings. It has four segments The Company; L1 companies; L2 companies; and Other. The company generates majority of revenue from The Company's main businesses are the construction of public housing and the lease and sales of commercial residential buildings, industrial plants, and commercial buildings. The company's project are All construction projects, Hot-selling residential projects, Hot-selling building project (factory office), Historical construction projects (high-rise buildings), and Historical Construction Projects (Villas).
59GF Score

Get the complete analysis for TPE:2505

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

NT$17.85
Price
NT$81.09
GF Value