EPI (Holdings) (FRA:80A) Current Ratio: 20.99 (As of Dec. 2025) — 12% Above Median

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FRA:80A EPI (Holdings) Ltd FRA:80A
43 GF Score
Price €0.02
GF Value €0.02
! 7 Warning Signs
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What is EPI (Holdings) Current Ratio?

EPI (Holdings) FRA:80A +171.11% 43 Current Ratio is 20.99 as of Dec. 2025, which is 12% above its 10-year median of 18.69. GuruFocus rates FRA:80A with a GF Score™ of 43/100 and a GF Value™ of €0.02. The stock has 7 warning signs investors should review. Among 1,021 Oil & Gas companies, EPI (Holdings) ranks better than 96.67% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. EPI (Holdings)'s current ratio for the quarter that ended in Dec. 2025 was 20.99.

EPI (Holdings) has a current ratio of 20.99. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.

The historical rank and industry rank for EPI (Holdings)'s Current Ratio or its related term are showing as below:

FRA:80A' s Current Ratio Range Over the Past 10 Years
Min: 3.65   Med: 18.69   Max: 25.79
Current: 20.99

During the past 13 years, EPI (Holdings)'s highest Current Ratio was 25.79. The lowest was 3.65. And the median was 18.69.

FRA:80A's Current Ratio is ranked better than
96.67% of 1021 companies
in the Oil & Gas industry
Industry Median: 1.38 vs FRA:80A: 20.99

EPI (Holdings)  (FRA:80A) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


EPI (Holdings) Current Ratio Related Terms


EPI (Holdings) Current Ratio Historical Data

* Premium members only.

The historical data trend for EPI (Holdings)'s Current 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.

EPI (Holdings) Current Ratio Chart

EPI (Holdings) Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 25.78 8.78 19.46 21.51 20.99

EPI (Holdings) Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Current 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 19.46 36.36 21.51 24.71 20.99

FRA:80A vs MMM, HON: Current Ratio Comparison

For the Oil & Gas E&P subindustry, EPI (Holdings)'s Current Ratio, along with its competitors' market caps and Current 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.


EPI (Holdings) Current Ratio vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, EPI (Holdings)'s Current Ratio distribution charts can be found below:

* The bar in red indicates where EPI (Holdings)'s Current Ratio falls into.


FRA:80A
43GF Score
EPI (Holdings) Ltd FRA:80A
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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EPI (Holdings) Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

EPI (Holdings)'s Current Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Current Ratio (A: Dec. 2025 )=Total Current Assets (A: Dec. 2025 )/Total Current Liabilities (A: Dec. 2025 )
=27.873/1.328
=20.99

EPI (Holdings)'s Current Ratio for the quarter that ended in Dec. 2025 is calculated as

Current Ratio (Q: Dec. 2025 )=Total Current Assets (Q: Dec. 2025 )/Total Current Liabilities (Q: Dec. 2025 )
=27.873/1.328
=20.99

* 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 Current Ratio →
What does a Current Ratio of 20.99 mean?
EPI (Holdings) (FRA:80A) has a Current Ratio of 20.99 as of Dec. 2025. This is 12% above median its historical median of 18.69. Over the past decade, EPI (Holdings)'s Current Ratio has ranged from 3.65 to 25.79. According to the industry distribution chart, EPI (Holdings) ranks #34 out of 1021 companies in the Oil & Gas industry, placing it in the top 3.3%.
Is EPI (Holdings)'s Current Ratio too high?
EPI (Holdings)'s current Current Ratio of 20.99 is 12% above median its 10-year median of 18.69. Over the past 10 years, this metric has ranged from a low of 3.65 to a high of 25.79. The Oil & Gas industry median Current Ratio is 1.38. EPI (Holdings)'s value of 20.99 is 1421% above this industry median. Based on the distribution chart, EPI (Holdings) ranks #34 out of 1021 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, EPI (Holdings) has a GF Score™ of 43/100, reflecting its overall financial health beyond just this single metric.
How does EPI (Holdings)'s Current Ratio compare to MMM and HON?
According to the Oil & Gas industry distribution chart, EPI (Holdings) ranks #34 out of 1021 companies for Current Ratio. This places EPI (Holdings) in the top 3% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.38. EPI (Holdings)'s value of 20.99 is 1421% above this benchmark. Historically, EPI (Holdings)'s own Current Ratio has ranged from 3.65 to 25.79 over the past decade. While the company's 10-year median is 18.69 vs. the industry median of 1.38, EPI (Holdings) has consistently been above 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 Current Ratio for an Oil & Gas company?
The median Current Ratio among Oil & Gas companies is 1.38, based on 1,021 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. EPI (Holdings)'s current Current Ratio of 20.99 is 1421% above 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 Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Oil & Gas industry, the median Current Ratio is 1.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EPI (Holdings)'s current Current Ratio is 20.99, which is 12% above median its own 10-year median of 18.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EPI (Holdings) stock overvalued right now?
EPI (Holdings) (FRA:80A) has a current Current Ratio of 20.99. The stock's GF Value™ is €0.02, compared to a current price of €0.02 — trading 22% above its estimated fair value. The current Current Ratio is 20.99, which is 12% above median its 10-year median of 18.69 and 1421% above the Oil & Gas industry median of 1.38. EPI (Holdings)'s overall GF Score™ is 43/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For EPI (Holdings) (FRA:80A), the current Current Ratio is 20.99 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 EPI (Holdings) (FRA:80A) Overvalued in 2026?

Based on GuruFocus' analysis, EPI (Holdings) stock appears to be overvalued. The current stock price of €0.02 is trading 22% above its estimated GF Value™ of €0.02.

Key valuation signals for FRA:80A:

  • Current Ratio: 20.99 (12% above median its 10-year median of 18.69)
  • GF Value™: €0.02 vs. price of €0.02 (22% above fair value)
  • GF Score™: 43/100 with 7 warning signs
  • Industry Position: 1421% above the Oil & Gas median (#34 of 1021)

No single metric tells the full story. See the FRA:80A stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


EPI (Holdings) Business Description

Industry EnergyOil & Gas
Other Exchanges 00689:Hong Kong
Address 23 Harbour Road, Room 1502-03, 15th Floor, Great Eagle Centre, Wanchai, Hong Kong, HKG
EPI (Holdings) Ltd is an investment holding company. Its operating segments are Petroleum exploration and production, which derives the majority of revenue; the Money Lending segment; the Investment in securities segment; and the Solar Energy segment. The company derives the majority of its revenue from Canada and small portion of its revenue from Hong Kong and New Zealand.
43GF Score

Get the complete analysis for FRA:80A

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

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