Long Bon Development Co (TPE:2514) Quick Ratio: 1.04 (As of Dec. 2025) — 12% Below Median


TPE:2514 Long Bon Development Co Ltd TPE:2514
80 GF Score
Price NT$12.95
GF Value NT$19.16
Valuation Possible Value Trap
! 4 Warning Signs
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What is Long Bon Development Co Quick Ratio?

Long Bon Development Co TPE:2514 80 Quick Ratio is 1.04 as of Dec. 2025, which is 12% below its 10-year median of 1.18. GuruFocus rates TPE:2514 with a GF Score™ of 80/100 and a GF Value™ of NT$19.16 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 1,783 Construction companies, Long Bon Development Co ranks worse than 67.41% 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. Long Bon Development Co's quick ratio for the quarter that ended in Dec. 2025 was 1.04.

Long Bon Development Co has a quick ratio of 1.04. It generally indicates good short-term financial strength.

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

TPE:2514' s Quick Ratio Range Over the Past 10 Years
Min: 0.57   Med: 1.18   Max: 6.72
Current: 1.04

During the past 13 years, Long Bon Development Co's highest Quick Ratio was 6.72. The lowest was 0.57. And the median was 1.18.

TPE:2514's Quick Ratio is ranked worse than
67.41% of 1783 companies
in the Construction industry
Industry Median: 1.29 vs TPE:2514: 1.04

Long Bon Development Co  (TPE:2514) 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.


Long Bon Development Co Quick Ratio Related Terms


Long Bon Development Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for Long Bon 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.

Long Bon Development Co Quick Ratio Chart

Long Bon 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 0.79 0.57 0.69 0.97 1.04

Long Bon 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 0.97 1.03 1.03 1.04 1.04

TPE:2514 vs PWR, FIX, EME: Quick Ratio Comparison

For the Engineering & Construction subindustry, Long Bon 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.


Long Bon Development Co Quick Ratio vs Construction Industry

For the Construction industry and Industrials sector, Long Bon Development Co's Quick Ratio distribution charts can be found below:

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


TPE:2514
80GF Score
Long Bon Development Co Ltd TPE:2514
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Long Bon 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.

Long Bon 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
=(14975.64-4444.022)/10114.651
=1.04

Long Bon 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
=(14975.64-4444.022)/10114.651
=1.04

* 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 1.04 mean?
Long Bon Development Co (TPE:2514) has a Quick Ratio of 1.04 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Long Bon Development Co and its competitors. This is 12% below median its historical median of 1.18. Over the past decade, Long Bon Development Co's Quick Ratio has ranged from 0.57 to 6.72. According to the industry distribution chart, Long Bon Development Co ranks #1202 out of 1783 companies in the Construction industry, placing it in the top 67.4%.
Is Long Bon Development Co's Quick Ratio too high?
Long Bon Development Co's current Quick Ratio of 1.04 is 12% below median its 10-year median of 1.18. Over the past 10 years, this metric has ranged from a low of 0.57 to a high of 6.72. The Construction industry median Quick Ratio is 1.29. Long Bon Development Co's value of 1.04 is 19.4% below this industry median. Based on the distribution chart, Long Bon Development Co ranks #1202 out of 1783 companies in the Construction industry, which is below the industry midpoint. Overall, Long Bon Development Co has a GF Score™ of 80/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Long Bon Development Co's Quick Ratio compare to PWR and FIX?
According to the Construction industry distribution chart, Long Bon Development Co ranks #1202 out of 1783 companies for Quick Ratio. This places Long Bon Development Co in the lower half of its industry. The industry median Quick Ratio is 1.29. Long Bon Development Co's value of 1.04 is 19.4% below this benchmark. Historically, Long Bon Development Co's own Quick Ratio has ranged from 0.57 to 6.72 over the past decade. While the company's 10-year median is 1.18 vs. the industry median of 1.29, Long Bon 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 Construction company?
The median Quick Ratio among Construction companies is 1.29, based on 1,783 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. Long Bon Development Co's current Quick Ratio of 1.04 is 19.4% 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 Long Bon Development Co and its competitors. For the Construction industry, the median Quick Ratio is 1.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Long Bon Development Co's current Quick Ratio is 1.04, which is 12% below median its own 10-year median of 1.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Long Bon Development Co stock overvalued right now?
Based on GuruFocus' analysis, Long Bon Development Co (TPE:2514) is currently considered Possible Value Trap. The stock's GF Value™ is NT$19.16, compared to a current price of NT$12.95 — trading 32.4% below its estimated fair value. The current Quick Ratio is 1.04, which is 12% below median its 10-year median of 1.18 and 19.4% below the Construction industry median of 1.29. Long Bon Development Co's overall GF Score™ is 80/100 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 Long Bon Development Co (TPE:2514), the current Quick Ratio is 1.04 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 Long Bon Development Co (TPE:2514) Overvalued in 2026?

Based on GuruFocus' analysis, Long Bon Development Co stock appears to be undervalued. The current stock price of NT$12.95 is trading 32.4% below its estimated GF Value™ of NT$19.16. GuruFocus considers Long Bon Development Co to be Possible Value Trap.

Key valuation signals for TPE:2514:

  • Quick Ratio: 1.04 (12% below median its 10-year median of 1.18)
  • GF Value™: NT$19.16 vs. price of NT$12.95 (32.4% below fair value)
  • GF Score™: 80/100 with 4 warning signs
  • Industry Position: 19.4% below the Construction median (#1202 of 1783)

No single metric tells the full story. See the TPE:2514 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Long Bon Development Co Business Description

Address Zhongxiao West Road, 9th Floor, No. 50, Section 1, Zhongzheng District, Taipei, TWN, 100
Long Bon Development Co Ltd is a Taiwan-based company with operations in commercial property and car-park leasing, property developments, hotel management, and online shopping services. The company is also engaged in the management of the Qiaoyuan clubhouse, including guest rooms, conference rooms, and education and training rooms. Investment, Funeral, and Recreation were the group's four segments. Construction projects are the focus of the construction segment. The investment segment invests in financial instruments, while the funeral division provides funeral services and other services. Sports facilities are provided by the recreation segment. The majority of the revenue of the group is from the construction segment.
80GF Score

Get the complete analysis for TPE:2514

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

NT$12.95
Price
NT$19.16
GF Value