Leofoo Development CoTPE:2705 +3.42%66 Quick Ratio is 0.11 as of Dec. 2025, which is 69% below its 10-year median of 0.35. GuruFocus rates TPE:2705 with a GF Score™ of 66/100 and a GF Value™ of NT$19.31 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 855 Travel & Leisure companies, Leofoo Development Co ranks worse than 97.08% on this metric.
Leofoo Development Co has a quick ratio of 0.11. It indicates that the company cannot currently fully pay back its current liabilities.
The historical rank and industry rank for Leofoo Development Co's Quick Ratio or its related term are showing as below:
TPE:2705'
s Quick Ratio Range Over the Past 10 Years
Min: 0.11 Med: 0.35 Max: 0.81
Current: 0.11
During the past 13 years, Leofoo Development Co's highest Quick Ratio was 0.81. The lowest was 0.11. And the median was 0.35.
TPE:2705's Quick Ratio is ranked worse than 97.08% of 855
companies
in the Travel & Leisure industry
Industry Median: 1.14
vs TPE:2705: 0.11
Leofoo Development Co (TPE:2705) 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.
Leofoo Development Co Quick Ratio Related Terms
Leofoo Development Co Quick Ratio Historical Data
* Premium members only.
The historical data trend for Leofoo 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.
For the Lodging subindustry, Leofoo 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.
Leofoo Development Co Quick Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Leofoo Development Co's Quick Ratio distribution charts can be found below:
* The bar in red indicates where Leofoo Development Co's Quick Ratio falls into.
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.
Leofoo Development Co's Quick Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Leofoo Development Co (TPE:2705) has a Quick Ratio of 0.11 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Leofoo Development Co and its competitors. This is 69% below median its historical median of 0.35. Over the past decade, Leofoo Development Co's Quick Ratio has ranged from 0.11 to 0.81. According to the industry distribution chart, Leofoo Development Co ranks #830 out of 855 companies in the Travel & Leisure industry, placing it in the top 97.1%.
Is Leofoo Development Co's Quick Ratio too high?
Leofoo Development Co's current Quick Ratio of 0.11 is 69% below median its 10-year median of 0.35. Over the past 10 years, this metric has ranged from a low of 0.11 to a high of 0.81. The Travel & Leisure industry median Quick Ratio is 1.14. Leofoo Development Co's value of 0.11 is 90.4% below this industry median. Based on the distribution chart, Leofoo Development Co ranks #830 out of 855 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Leofoo Development Co has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leofoo Development Co's Quick Ratio compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Leofoo Development Co ranks #830 out of 855 companies for Quick Ratio. This places Leofoo Development Co in the lower half of its industry. The industry median Quick Ratio is 1.14. Leofoo Development Co's value of 0.11 is 90.4% below this benchmark. Historically, Leofoo Development Co's own Quick Ratio has ranged from 0.11 to 0.81 over the past decade. While the company's 10-year median is 0.35 vs. the industry median of 1.14, Leofoo 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 Travel & Leisure company?
The median Quick Ratio among Travel & Leisure companies is 1.14, based on 855 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. Leofoo Development Co's current Quick Ratio of 0.11 is 90.4% 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 Leofoo Development Co and its competitors. For the Travel & Leisure industry, the median Quick Ratio is 1.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leofoo Development Co's current Quick Ratio is 0.11, which is 69% below median its own 10-year median of 0.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leofoo Development Co stock overvalued right now?
Based on GuruFocus' analysis, Leofoo Development Co (TPE:2705) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.31, compared to a current price of NT$16.65 — trading 13.8% below its estimated fair value. The current Quick Ratio is 0.11, which is 69% below median its 10-year median of 0.35 and 90.4% below the Travel & Leisure industry median of 1.14. Leofoo Development Co's overall GF Score™ is 66/100 with 8 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 Leofoo Development Co (TPE:2705), the current Quick Ratio is 0.11 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 Leofoo Development Co (TPE:2705) Overvalued in 2026?
Based on GuruFocus' analysis, Leofoo Development Co stock appears to be undervalued.
The current stock price of NT$16.65 is trading 13.8% below its estimated GF Value™ of NT$19.31.
GuruFocus considers Leofoo Development Co to be Modestly Undervalued.
Key valuation signals for TPE:2705:
Quick Ratio: 0.11 (69% below median its 10-year median of 0.35)
GF Value™: NT$19.31 vs. price of NT$16.65 (13.8% below fair value)
Industry Position: 90.4% below the Travel & Leisure median (#830 of 855)
No single metric tells the full story. See the TPE:2705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leofoo Development Co Ltd is engaged in operation of tourist hotels (Leofoo Courtyard and Leofoo Resort Guanshi), restaurants, boutiques, department stores, cinemas, land development and leasing, zoo, and amusement equipment rental. The group is divided into three reportable segments: Leofoo Village, Leofoo Hotel, and Leofoo Courtyard by Marriott. Leofoo Village is engaged in amusement park services, Leofoo Hotel is engaged in leasing services, and Leofoo Courtyard by Marriott is engaged in hotel services. The company operates in Taiwan only.
66GF Score
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