GBA Holdings (HKSE:00261) Current Ratio: 5.47 (As of Dec. 2025) — 35% Above Median

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HKSE:00261 GBA Holdings Ltd HKSE:00261
23 GF Score
Price HK$0.21
GF Value HK$0.66
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is GBA Holdings Current Ratio?

GBA Holdings HKSE:00261 +13.44% 23 Current Ratio is 5.47 as of Dec. 2025, which is 35% above its 10-year median of 4.06. GuruFocus rates HKSE:00261 with a GF Score™ of 23/100 and a GF Value™ of HK$0.66 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 566 Conglomerates companies, GBA Holdings ranks better than 91.17% 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. GBA Holdings's current ratio for the quarter that ended in Dec. 2025 was 5.47.

GBA Holdings has a current ratio of 5.47. 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 GBA Holdings's Current Ratio or its related term are showing as below:

HKSE:00261' s Current Ratio Range Over the Past 10 Years
Min: 2.16   Med: 4.06   Max: 7.76
Current: 5.47

During the past 13 years, GBA Holdings's highest Current Ratio was 7.76. The lowest was 2.16. And the median was 4.06.

HKSE:00261's Current Ratio is ranked better than
91.17% of 566 companies
in the Conglomerates industry
Industry Median: 1.6 vs HKSE:00261: 5.47

GBA Holdings  (HKSE:00261) 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.


GBA Holdings Current Ratio Related Terms


GBA Holdings Current Ratio Historical Data

* Premium members only.

The historical data trend for GBA 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.

GBA Holdings Current Ratio Chart

GBA 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 7.02 7.76 4.50 4.36 5.47

GBA 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 4.50 3.69 4.36 3.67 5.47

HKSE:00261 vs MMM, HON: Current Ratio Comparison

For the Conglomerates subindustry, GBA 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.


GBA Holdings Current Ratio vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, GBA Holdings's Current Ratio distribution charts can be found below:

* The bar in red indicates where GBA Holdings's Current Ratio falls into.


HKSE:00261
23GF Score
GBA Holdings Ltd HKSE:00261
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

GBA 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.

GBA 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 )
=439.584/80.4
=5.47

GBA 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 )
=439.584/80.4
=5.47

* 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 5.47 mean?
GBA Holdings (HKSE:00261) has a Current Ratio of 5.47 as of Dec. 2025. This is 35% above median its historical median of 4.06. Over the past decade, GBA Holdings' Current Ratio has ranged from 2.16 to 7.76. According to the industry distribution chart, GBA Holdings ranks #50 out of 566 companies in the Conglomerates industry, placing it in the top 8.8%.
Is GBA Holdings' Current Ratio too high?
GBA Holdings' current Current Ratio of 5.47 is 35% above median its 10-year median of 4.06. Over the past 10 years, this metric has ranged from a low of 2.16 to a high of 7.76. The Conglomerates industry median Current Ratio is 1.60. GBA Holdings' value of 5.47 is 241.9% above this industry median. Based on the distribution chart, GBA Holdings ranks #50 out of 566 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, GBA Holdings has a GF Score™ of 23/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does GBA Holdings' Current Ratio compare to MMM and HON?
According to the Conglomerates industry distribution chart, GBA Holdings ranks #50 out of 566 companies for Current Ratio. This places GBA Holdings in the top 9% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.60. GBA Holdings' value of 5.47 is 241.9% above this benchmark. Historically, GBA Holdings' own Current Ratio has ranged from 2.16 to 7.76 over the past decade. While the company's 10-year median is 4.06 vs. the industry median of 1.60, GBA 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 Conglomerates company?
The median Current Ratio among Conglomerates companies is 1.60, based on 566 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. GBA Holdings's current Current Ratio of 5.47 is 241.9% 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 Conglomerates industry, the median Current Ratio is 1.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. GBA Holdings's current Current Ratio is 5.47, which is 35% above median its own 10-year median of 4.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is GBA Holdings stock overvalued right now?
Based on GuruFocus' analysis, GBA Holdings (HKSE:00261) is currently considered Possible Value Trap. The stock's GF Value™ is HK$0.66, compared to a current price of HK$0.21 — trading 68% below its estimated fair value. The current Current Ratio is 5.47, which is 35% above median its 10-year median of 4.06 and 241.9% above the Conglomerates industry median of 1.60. GBA Holdings' overall GF Score™ is 23/100 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 GBA Holdings (HKSE:00261), the current Current Ratio is 5.47 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 GBA Holdings (HKSE:00261) Overvalued in 2026?

Based on GuruFocus' analysis, GBA Holdings stock appears to be undervalued. The current stock price of HK$0.21 is trading 68% below its estimated GF Value™ of HK$0.66. GuruFocus considers GBA Holdings to be Possible Value Trap.

Key valuation signals for HKSE:00261:

  • Current Ratio: 5.47 (35% above median its 10-year median of 4.06)
  • GF Value™: HK$0.66 vs. price of HK$0.21 (68% below fair value)
  • GF Score™: 23/100 with 6 warning signs
  • Industry Position: 241.9% above the Conglomerates median (#50 of 566)

No single metric tells the full story. See the HKSE:00261 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


GBA Holdings Business Description

Address 77 Leighton Road, Room 1415, 14th floor, Leighton Centre, Causeway Bay, Hong Kong, HKG
GBA Holdings Ltd is an investment holding company. The Group is principally engaged in Property Business in the PRC, the Finance Business, the Automobile Business, the Catering Business and the Corporate Consulting Services Business in Hong Kong. The company generates majority of revenue from Property business segment which representing the development and sale of properties. The Group's operations are mainly located in Mainland China and Hong Kong.
23GF Score

Get the complete analysis for HKSE:00261

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

HK$0.21
Price
HK$0.66
GF Value