Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
What is C Banner International Holdings Current Ratio?
C Banner International HoldingsHKSE:01028 +0.61%39 Current Ratio is 3.52 as of Dec. 2025, which is 0% below its 10-year median of 3.53. GuruFocus rates HKSE:01028 with a GF Score™ of 39/100 and a GF Value™ of HK$0.19 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,067 Manufacturing - Apparel & Accessories companies, C Banner International Holdings ranks better than 80.04% on this metric.
C Banner International Holdings has a current ratio of 3.52. 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 C Banner International Holdings's Current Ratio or its related term are showing as below:
HKSE:01028'
s Current Ratio Range Over the Past 10 Years
Min: 1.54 Med: 3.53 Max: 4.11
Current: 3.52
During the past 13 years, C Banner International Holdings's highest Current Ratio was 4.11. The lowest was 1.54. And the median was 3.53.
HKSE:01028's Current Ratio is ranked better than 80.04% of 1067
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.8
vs HKSE:01028: 3.52
C Banner International Holdings (HKSE:01028) 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.
C Banner International Holdings Current Ratio Related Terms
C Banner International Holdings Current Ratio Historical Data
* 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.
C Banner International Holdings Current Ratio Chart
HKSE:01028 vs NKE, DECK, ONON: Current Ratio Comparison
For the Footwear & Accessories subindustry, C Banner 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.
C Banner International Holdings Current Ratio vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, C Banner International Holdings's Current Ratio distribution charts can be found below:
* The bar in red indicates where C Banner International Holdings's Current Ratio falls into.
* 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.
C Banner International Holdings (HKSE:01028) has a Current Ratio of 3.52 as of Dec. 2025. This is near median its historical median of 3.53. Over the past decade, C Banner International Holdings' Current Ratio has ranged from 1.54 to 4.11. According to the industry distribution chart, C Banner International Holdings ranks #213 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 20%.
Is C Banner International Holdings' Current Ratio too high?
C Banner International Holdings' current Current Ratio of 3.52 is near median its 10-year median of 3.53. Over the past 10 years, this metric has ranged from a low of 1.54 to a high of 4.11. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.80. C Banner International Holdings' value of 3.52 is 95.6% above this industry median. Based on the distribution chart, C Banner International Holdings ranks #213 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, C Banner International Holdings has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Banner International Holdings' Current Ratio compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, C Banner International Holdings ranks #213 out of 1067 companies for Current Ratio. This places C Banner International Holdings in the top 20% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.80. C Banner International Holdings' value of 3.52 is 95.6% above this benchmark. Historically, C Banner International Holdings' own Current Ratio has ranged from 1.54 to 4.11 over the past decade. While the company's 10-year median is 3.53 vs. the industry median of 1.80, C Banner 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 1,067 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. C Banner International Holdings's current Current Ratio of 3.52 is 95.6% 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. C Banner International Holdings's current Current Ratio is 3.52, which is near median its own 10-year median of 3.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Banner International Holdings stock overvalued right now?
Based on GuruFocus' analysis, C Banner International Holdings (HKSE:01028) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.19, compared to a current price of HK$0.82 — trading 331.6% above its estimated fair value. The current Current Ratio is 3.52, which is near median its 10-year median of 3.53 and 95.6% above the Manufacturing - Apparel & Accessories industry median of 1.80. C Banner International Holdings' overall GF Score™ is 39/100 with 1 warning sign 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 C Banner International Holdings (HKSE:01028), the current Current Ratio is 3.52 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 C Banner International Holdings (HKSE:01028) Overvalued in 2026?
Based on GuruFocus' analysis, C Banner International Holdings stock appears to be overvalued.
The current stock price of HK$0.82 is trading 331.6% above its estimated GF Value™ of HK$0.19.
GuruFocus considers C Banner International Holdings to be Significantly Overvalued.
Key valuation signals for HKSE:01028:
Current Ratio: 3.52 (near median its 10-year median of 3.53)
GF Value™: HK$0.19 vs. price of HK$0.82 (331.6% above fair value)
Industry Position: 95.6% above the Manufacturing - Apparel & Accessories median (#213 of 1067)
No single metric tells the full story. See the HKSE:01028 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
C Banner International Holdings Ltd is an investment holding company principally engaged in manufacture and sale of branded fashion footwear and retail of toys. It is mainly engaged in mid-to-premium ladies footwear brands and retail of toys in the PRC. Its brands include C.banner, EBLAN, MIO and Natursun, offering footwear products for sports, leisure, street fashion and business. The Group distributes self-developed brands products through department stores and independent retail stores in different cities, ranging from first-tier to third-tier cities in the PRC. It has three reportable segments: retail and wholesale of branded fashion footwear, which generates maximum revenue, contract manufacturing of footwear, and retail of toys. Its operations are mainly located in the PRC.
39GF Score
Get the complete analysis for HKSE:01028
Current Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HKSE:01028 has been successfully added to your 
