China Partytime Culture Holdings (HKSE:01532) Current Ratio: 5.24 (As of Dec. 2025) — 236% Above Median

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HKSE:01532 China Partytime Culture Holdings Ltd HKSE:01532
37 GF Score
Price HK$0.14
GF Value HK$0.04
Valuation Significantly Overvalued
! 8 Warning Signs
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What is China Partytime Culture Holdings Current Ratio?

China Partytime Culture Holdings HKSE:01532 -4.00% 37 Current Ratio is 5.24 as of Dec. 2025, which is 236% above its 10-year median of 1.56. GuruFocus rates HKSE:01532 with a GF Score™ of 37/100 and a GF Value™ of HK$0.04 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 1,064 Manufacturing - Apparel & Accessories companies, China Partytime Culture Holdings ranks better than 89.1% 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 Partytime Culture Holdings's current ratio for the quarter that ended in Dec. 2025 was 5.24.

China Partytime Culture Holdings has a current ratio of 5.24. 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 China Partytime Culture Holdings's Current Ratio or its related term are showing as below:

HKSE:01532' s Current Ratio Range Over the Past 10 Years
Min: 1.07   Med: 1.56   Max: 5.24
Current: 5.24

During the past 13 years, China Partytime Culture Holdings's highest Current Ratio was 5.24. The lowest was 1.07. And the median was 1.56.

HKSE:01532's Current Ratio is ranked better than
89.1% of 1064 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.805 vs HKSE:01532: 5.24

China Partytime Culture Holdings  (HKSE:01532) 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 Partytime Culture Holdings Current Ratio Related Terms


China Partytime Culture Holdings Current Ratio Historical Data

* Premium members only.

The historical data trend for China Partytime Culture 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.

China Partytime Culture Holdings Current Ratio Chart

China Partytime Culture 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 1.46 1.65 3.26 4.14 5.24

China Partytime Culture 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 3.26 2.62 4.14 2.33 5.24

HKSE:01532 vs RL, LEVI, VFC: Current Ratio Comparison

For the Apparel Manufacturing subindustry, China Partytime Culture 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.


China Partytime Culture Holdings Current Ratio vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where China Partytime Culture Holdings's Current Ratio falls into.


HKSE:01532
37GF Score
China Partytime Culture Holdings Ltd HKSE:01532
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Partytime Culture 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.

China Partytime Culture 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 )
=99.393/18.974
=5.24

China Partytime Culture 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 )
=99.393/18.974
=5.24

* 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 5.24 mean?
China Partytime Culture Holdings (HKSE:01532) has a Current Ratio of 5.24 as of Dec. 2025. This is 236% above median its historical median of 1.56. Over the past decade, China Partytime Culture Holdings' Current Ratio has ranged from 1.07 to 5.24. According to the industry distribution chart, China Partytime Culture Holdings ranks #116 out of 1064 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 10.9%.
Is China Partytime Culture Holdings' Current Ratio too high?
China Partytime Culture Holdings' current Current Ratio of 5.24 is 236% above median its 10-year median of 1.56. Over the past 10 years, this metric has ranged from a low of 1.07 to a high of 5.24. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.81. China Partytime Culture Holdings' value of 5.24 is 190.3% above this industry median. Based on the distribution chart, China Partytime Culture Holdings ranks #116 out of 1064 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, China Partytime Culture Holdings has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Partytime Culture Holdings' Current Ratio compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, China Partytime Culture Holdings ranks #116 out of 1064 companies for Current Ratio. This places China Partytime Culture Holdings in the top 11% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.81. China Partytime Culture Holdings' value of 5.24 is 190.3% above this benchmark. Historically, China Partytime Culture Holdings' own Current Ratio has ranged from 1.07 to 5.24 over the past decade. While the company's 10-year median is 1.56 vs. the industry median of 1.81, China Partytime Culture 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 1.81, based on 1,064 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 Partytime Culture Holdings's current Current Ratio of 5.24 is 190.3% 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 1.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Partytime Culture Holdings's current Current Ratio is 5.24, which is 236% above median its own 10-year median of 1.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Partytime Culture Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Partytime Culture Holdings (HKSE:01532) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.14 — trading 260% above its estimated fair value. The current Current Ratio is 5.24, which is 236% above median its 10-year median of 1.56 and 190.3% above the Manufacturing - Apparel & Accessories industry median of 1.81. China Partytime Culture Holdings' overall GF Score™ is 37/100 with 8 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 Partytime Culture Holdings (HKSE:01532), the current Current Ratio is 5.24 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 Partytime Culture Holdings (HKSE:01532) Overvalued in 2026?

Based on GuruFocus' analysis, China Partytime Culture Holdings stock appears to be overvalued. The current stock price of HK$0.14 is trading 260% above its estimated GF Value™ of HK$0.04. GuruFocus considers China Partytime Culture Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:01532:

  • Current Ratio: 5.24 (236% above median its 10-year median of 1.56)
  • GF Value™: HK$0.04 vs. price of HK$0.14 (260% above fair value)
  • GF Score™: 37/100 with 8 warning signs
  • Industry Position: 190.3% above the Manufacturing - Apparel & Accessories median (#116 of 1064)

No single metric tells the full story. See the HKSE:01532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Partytime Culture Holdings Business Description

Address No.3 Chunchao Road, Yichun Economic and Technological Development Zone, Jiangxi Province, Yichun, CHN
China Partytime Culture Holdings Ltd is an investment company. It is engaged in the design, development, production, selling, and marketing of cosplay products (including cosplay costumes and cosplay wigs) and non-cosplay apparel, which includes mainly sexy lingerie, fabric care, personal hygiene and home care products, and leasing of factory premises. The operating segments of the group are Wigs; Clothing and others; Fabric care, personal hygiene and home care products, and the Leasing of factory premises involving self-owned or held under leasehold interest. The group derives revenue from the PRC, the U.S., Germany, the U.K., the Netherlands, Japan, and other countries.
37GF Score

Get the complete analysis for HKSE:01532

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

HK$0.14
Price
HK$0.04
GF Value