Pou Sheng International (Holdings) (FRA:P5C) Current Ratio: 3.49 (As of Dec. 2025) — 81% Above Median


FRA:P5C Pou Sheng International (Holdings) Ltd FRA:P5C
57 GF Score
Price €0.04
GF Value €0.06
Valuation Significantly Undervalued
! 6 Warning Signs
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What is Pou Sheng International (Holdings) Current Ratio?

Pou Sheng International (Holdings) FRA:P5C 57 Current Ratio is 3.49 as of Dec. 2025, which is 81% above its 10-year median of 1.93. GuruFocus rates FRA:P5C with a GF Score™ of 57/100 and a GF Value™ of €0.06 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 1,066 Manufacturing - Apparel & Accessories companies, Pou Sheng International (Holdings) ranks better than 79.27% 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. Pou Sheng International (Holdings)'s current ratio for the quarter that ended in Dec. 2025 was 3.49.

Pou Sheng International (Holdings) has a current ratio of 3.49. 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 Pou Sheng International (Holdings)'s Current Ratio or its related term are showing as below:

FRA:P5C' s Current Ratio Range Over the Past 10 Years
Min: 1.5   Med: 1.93   Max: 3.49
Current: 3.49

During the past 13 years, Pou Sheng International (Holdings)'s highest Current Ratio was 3.49. The lowest was 1.50. And the median was 1.93.

FRA:P5C's Current Ratio is ranked better than
79.27% of 1066 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.8 vs FRA:P5C: 3.49

Pou Sheng International (Holdings)  (FRA:P5C) 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.


Pou Sheng International (Holdings) Current Ratio Related Terms


Pou Sheng International (Holdings) Current Ratio Historical Data

* Premium members only.

The historical data trend for Pou Sheng International (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.

Pou Sheng International (Holdings) Current Ratio Chart

Pou Sheng International (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 1.77 2.39 2.73 2.89 3.49

Pou Sheng International (Holdings) Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 0.00 3.26 0.00 3.49 0.00

FRA:P5C vs NKE, DECK, ONON: Current Ratio Comparison

For the Footwear & Accessories subindustry, Pou Sheng International (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.


Pou Sheng International (Holdings) Current Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pou Sheng International (Holdings)'s Current Ratio distribution charts can be found below:

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


FRA:P5C
57GF Score
Pou Sheng International (Holdings) Ltd FRA:P5C
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pou Sheng International (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.

Pou Sheng International (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 )
=1050.492/301.295
=3.49

Pou Sheng International (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 )
=1050.492/301.295
=3.49

* 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 3.49 mean?
Pou Sheng International (Holdings) (FRA:P5C) has a Current Ratio of 3.49 as of Dec. 2025. This is 81% above median its historical median of 1.93. Over the past decade, Pou Sheng International (Holdings)'s Current Ratio has ranged from 1.50 to 3.49. According to the industry distribution chart, Pou Sheng International (Holdings) ranks #221 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 20.7%.
Is Pou Sheng International (Holdings)'s Current Ratio too high?
Pou Sheng International (Holdings)'s current Current Ratio of 3.49 is 81% above median its 10-year median of 1.93. Over the past 10 years, this metric has ranged from a low of 1.50 to a high of 3.49. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.80. Pou Sheng International (Holdings)'s value of 3.49 is 93.9% above this industry median. Based on the distribution chart, Pou Sheng International (Holdings) ranks #221 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Pou Sheng International (Holdings) has a GF Score™ of 57/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pou Sheng International (Holdings)'s Current Ratio compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Pou Sheng International (Holdings) ranks #221 out of 1066 companies for Current Ratio. This places Pou Sheng International (Holdings) in the top 21% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.80. Pou Sheng International (Holdings)'s value of 3.49 is 93.9% above this benchmark. Historically, Pou Sheng International (Holdings)'s own Current Ratio has ranged from 1.50 to 3.49 over the past decade. While the company's 10-year median is 1.93 vs. the industry median of 1.80, Pou Sheng International (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 a Manufacturing - Apparel & Accessories company?
The median Current Ratio among Manufacturing - Apparel & Accessories companies is 1.80, based on 1,066 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. Pou Sheng International (Holdings)'s current Current Ratio of 3.49 is 93.9% 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 Manufacturing - Apparel & Accessories industry, the median Current Ratio is 1.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pou Sheng International (Holdings)'s current Current Ratio is 3.49, which is 81% above median its own 10-year median of 1.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pou Sheng International (Holdings) stock overvalued right now?
Based on GuruFocus' analysis, Pou Sheng International (Holdings) (FRA:P5C) is currently considered Significantly Undervalued. The stock's GF Value™ is €0.06, compared to a current price of €0.04 — trading 36.7% below its estimated fair value. The current Current Ratio is 3.49, which is 81% above median its 10-year median of 1.93 and 93.9% above the Manufacturing - Apparel & Accessories industry median of 1.80. Pou Sheng International (Holdings)'s overall GF Score™ is 57/100 with 6 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 Pou Sheng International (Holdings) (FRA:P5C), the current Current Ratio is 3.49 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 Pou Sheng International (Holdings) (FRA:P5C) Overvalued in 2026?

Based on GuruFocus' analysis, Pou Sheng International (Holdings) stock appears to be undervalued. The current stock price of €0.04 is trading 36.7% below its estimated GF Value™ of €0.06. GuruFocus considers Pou Sheng International (Holdings) to be Significantly Undervalued.

Key valuation signals for FRA:P5C:

  • Current Ratio: 3.49 (81% above median its 10-year median of 1.93)
  • GF Value™: €0.06 vs. price of €0.04 (36.7% below fair value)
  • GF Score™: 57/100 with 6 warning signs
  • Industry Position: 93.9% above the Manufacturing - Apparel & Accessories median (#221 of 1066)

No single metric tells the full story. See the FRA:P5C stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pou Sheng International (Holdings) Business Description

Other Exchanges 03813:Hong Kong
Address 108 Wai Yip Street, 22nd Floor, C-Bons International Center, Kwun Tong, Kowloon, Hong Kong, HKG
Pou Sheng International (Holdings) Ltd is an investment holding company. The principal activities of the group are the distribution and retailing of sportswear and footwear products, the provision of sports services, and the provision of large-scale commercial spaces to retailers and distributors for commissions from concessionaire sales. Its operations are mainly located in the PRC. The company derives maximum revenue from sales of sportswear and footwear products.
57GF Score

Get the complete analysis for FRA:P5C

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

€0.04
Price
€0.06
GF Value