China International Development (HKSE:00264) Current Ratio: 0.71 (As of Dec. 2025) — Near Median

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HKSE:00264 China International Development Corp Ltd HKSE:00264
54 GF Score
Price HK$2.01
GF Value HK$2.96
Valuation Possible Value Trap
! 5 Warning Signs
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What is China International Development Current Ratio?

China International Development HKSE:00264 -0.50% 54 Current Ratio is 0.71 as of Dec. 2025, which is 3% below its 10-year median of 0.73. GuruFocus rates HKSE:00264 with a GF Score™ of 54/100 and a GF Value™ of HK$2.96 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,067 Manufacturing - Apparel & Accessories companies, China International Development ranks worse than 91.85% 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. China International Development's current ratio for the quarter that ended in Dec. 2025 was 0.71.

China International Development has a current ratio of 0.71. It indicates that the company may have difficulty meeting its current obligations. Low values, however, do not indicate a critical problem. If China International Development has good long-term prospects, it may be able to borrow against those prospects to meet current obligations.

The historical rank and industry rank for China International Development's Current Ratio or its related term are showing as below:

HKSE:00264' s Current Ratio Range Over the Past 10 Years
Min: 0.18   Med: 0.73   Max: 4.07
Current: 0.71

During the past 13 years, China International Development's highest Current Ratio was 4.07. The lowest was 0.18. And the median was 0.73.

HKSE:00264's Current Ratio is ranked worse than
91.85% of 1067 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.81 vs HKSE:00264: 0.71

China International Development  (HKSE:00264) 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.


China International Development Current Ratio Related Terms


China International Development Current Ratio Historical Data

* Premium members only.

The historical data trend for China International Development'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.

China International Development Current Ratio Chart

China International Development Annual Data
Trend Mar16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.43 0.31 0.20 0.18 0.71

China International Development Semi-Annual Data
Mar16 Sep16 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 0.20 0.12 0.18 0.34 0.71

HKSE:00264 vs NKE, DECK, ONON: Current Ratio Comparison

For the Footwear & Accessories subindustry, China International Development'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.


China International Development Current Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, China International Development's Current Ratio distribution charts can be found below:

* The bar in red indicates where China International Development's Current Ratio falls into.


HKSE:00264
54GF Score
China International Development Corp Ltd HKSE:00264
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China International Development 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.

China International Development'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 )
=37.679/53.224
=0.71

China International Development'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 )
=37.679/53.224
=0.71

* 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 0.71 mean?
China International Development (HKSE:00264) has a Current Ratio of 0.71 as of Dec. 2025. This is near median its historical median of 0.73. Over the past decade, China International Development's Current Ratio has ranged from 0.18 to 4.07. According to the industry distribution chart, China International Development ranks #980 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 91.8%.
Is China International Development's Current Ratio too high?
China International Development's current Current Ratio of 0.71 is near median its 10-year median of 0.73. Over the past 10 years, this metric has ranged from a low of 0.18 to a high of 4.07. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.81. China International Development's value of 0.71 is 60.8% below this industry median. Based on the distribution chart, China International Development ranks #980 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, China International Development has a GF Score™ of 54/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does China International Development's Current Ratio compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, China International Development ranks #980 out of 1067 companies for Current Ratio. This places China International Development in the lower half of its industry. The industry median Current Ratio is 1.81. China International Development's value of 0.71 is 60.8% below this benchmark. Historically, China International Development's own Current Ratio has ranged from 0.18 to 4.07 over the past decade. While the company's 10-year median is 0.73 vs. the industry median of 1.81, China International Development 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 Current Ratio for a Manufacturing - Apparel & Accessories company?
The median Current Ratio among Manufacturing - Apparel & Accessories companies is 1.81, based on 1,067 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. China International Development's current Current Ratio of 0.71 is 60.8% 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 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 1.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China International Development's current Current Ratio is 0.71, which is near median its own 10-year median of 0.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China International Development stock overvalued right now?
Based on GuruFocus' analysis, China International Development (HKSE:00264) is currently considered Possible Value Trap. The stock's GF Value™ is HK$2.96, compared to a current price of HK$2.01 — trading 32.3% below its estimated fair value. The current Current Ratio is 0.71, which is near median its 10-year median of 0.73 and 60.8% below the Manufacturing - Apparel & Accessories industry median of 1.81. China International Development's overall GF Score™ is 54/100 with 5 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 China International Development (HKSE:00264), the current Current Ratio is 0.71 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 China International Development (HKSE:00264) Overvalued in 2026?

Based on GuruFocus' analysis, China International Development stock appears to be undervalued. The current stock price of HK$2.01 is trading 32.3% below its estimated GF Value™ of HK$2.96. GuruFocus considers China International Development to be Possible Value Trap.

Key valuation signals for HKSE:00264:

  • Current Ratio: 0.71 (near median its 10-year median of 0.73)
  • GF Value™: HK$2.96 vs. price of HK$2.01 (32.3% below fair value)
  • GF Score™: 54/100 with 5 warning signs
  • Industry Position: 60.8% below the Manufacturing - Apparel & Accessories median (#980 of 1067)

No single metric tells the full story. See the HKSE:00264 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China International Development Business Description

Address 8 Fleming Road, Room 06, 15th Floor, Tai Tung Building, Wanchai, Hong Kong, HKG
China International Development Corp Ltd is an investment holding company engaged in the manufacturing and distribution of leather products, retail of fashion apparel, footwear, and leather accessories, industrial hemp planting and production of hemp fabric products, and provision of automobile services and sales of related products. Its segments are: Leather Manufacturing Business segment, which generates maximum revenue and engages in manufacturing and distribution of leather products; Leather Retail Business segment; Automobile Services Business segment; and Lifestyle Consumer Business segment, which engages in sales of lifestyle consumer products. The Group generates the majority of revenue from Hong Kong, China.
54GF Score

Get the complete analysis for HKSE:00264

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

HK$2.01
Price
HK$2.96
GF Value