USAS Building System (Shanghai) Co (HKSE:02671) Current Ratio: 1.44 (As of Dec. 2025) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

HKSE:02671 USAS Building System (Shanghai) Co Ltd HKSE:02671
19 GF Score
Price HK$4.10
! 2 Warning Signs
View Full Analysis

What is USAS Building System (Shanghai) Co Current Ratio?

USAS Building System (Shanghai) Co HKSE:02671 19 Current Ratio is 1.44 as of Dec. 2025, which is 7% above its 10-year median of 1.35. GuruFocus rates HKSE:02671 with a GF Score™ of 19/100. The stock has 2 warning signs investors should review. Among 1,797 Real Estate companies, USAS Building System (Shanghai) Co ranks worse than 59.32% 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. USAS Building System (Shanghai) Co's current ratio for the quarter that ended in Dec. 2025 was 1.44.

USAS Building System (Shanghai) Co has a current ratio of 1.44. It generally indicates good short-term financial strength.

The historical rank and industry rank for USAS Building System (Shanghai) Co's Current Ratio or its related term are showing as below:

HKSE:02671' s Current Ratio Range Over the Past 10 Years
Min: 1.16   Med: 1.35   Max: 1.44
Current: 1.44

During the past 4 years, USAS Building System (Shanghai) Co's highest Current Ratio was 1.44. The lowest was 1.16. And the median was 1.35.

HKSE:02671's Current Ratio is ranked worse than
59.32% of 1797 companies
in the Real Estate industry
Industry Median: 1.68 vs HKSE:02671: 1.44

USAS Building System (Shanghai) Co  (HKSE:02671) 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.


USAS Building System (Shanghai) Co Current Ratio Related Terms


USAS Building System (Shanghai) Co Current Ratio Historical Data

* Premium members only.

The historical data trend for USAS Building System (Shanghai) Co'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.

USAS Building System (Shanghai) Co Current Ratio Chart

USAS Building System (Shanghai) Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Current Ratio
1.16 1.31 1.39 1.44

USAS Building System (Shanghai) Co Semi-Annual Data
Dec22 Dec23 Jun24 Dec24 Jun25 Dec25
Current Ratio Get a 7-Day Free Trial 1.31 0.00 1.39 1.36 1.44

USAS Building System (Shanghai) Co Current Ratio Competitor Comparison

For the Real Estate - Development subindustry, USAS Building System (Shanghai) Co'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.


USAS Building System (Shanghai) Co Current Ratio vs Real Estate Industry

For the Real Estate industry and Real Estate sector, USAS Building System (Shanghai) Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where USAS Building System (Shanghai) Co's Current Ratio falls into.


HKSE:02671
19GF Score
USAS Building System (Shanghai) Co Ltd HKSE:02671
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

USAS Building System (Shanghai) Co 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.

USAS Building System (Shanghai) Co'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 )
=2017.933/1398.113
=1.44

USAS Building System (Shanghai) Co'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 )
=2017.933/1398.113
=1.44

* 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 1.44 mean?
USAS Building System (Shanghai) Co (HKSE:02671) has a Current Ratio of 1.44 as of Dec. 2025. This is near median its historical median of 1.35. Over the past decade, USAS Building System (Shanghai) Co's Current Ratio has ranged from 1.16 to 1.44. According to the industry distribution chart, USAS Building System (Shanghai) Co ranks #1066 out of 1797 companies in the Real Estate industry, placing it in the top 59.3%.
Is USAS Building System (Shanghai) Co's Current Ratio too high?
USAS Building System (Shanghai) Co's current Current Ratio of 1.44 is near median its 10-year median of 1.35. Over the past 10 years, this metric has ranged from a low of 1.16 to a high of 1.44. The Real Estate industry median Current Ratio is 1.68. USAS Building System (Shanghai) Co's value of 1.44 is 14.3% below this industry median. Based on the distribution chart, USAS Building System (Shanghai) Co ranks #1066 out of 1797 companies in the Real Estate industry, which is below the industry midpoint. Overall, USAS Building System (Shanghai) Co has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does USAS Building System (Shanghai) Co's Current Ratio compare to competitors?
According to the Real Estate industry distribution chart, USAS Building System (Shanghai) Co ranks #1066 out of 1797 companies for Current Ratio. This places USAS Building System (Shanghai) Co in the lower half of its industry. The industry median Current Ratio is 1.68. USAS Building System (Shanghai) Co's value of 1.44 is 14.3% below this benchmark. Historically, USAS Building System (Shanghai) Co's own Current Ratio has ranged from 1.16 to 1.44 over the past decade. While the company's 10-year median is 1.35 vs. the industry median of 1.68, USAS Building System (Shanghai) Co 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 Real Estate company?
The median Current Ratio among Real Estate companies is 1.68, based on 1,797 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. USAS Building System (Shanghai) Co's current Current Ratio of 1.44 is 14.3% 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 Real Estate industry, the median Current Ratio is 1.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. USAS Building System (Shanghai) Co's current Current Ratio is 1.44, which is near median its own 10-year median of 1.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is USAS Building System (Shanghai) Co stock overvalued right now?
USAS Building System (Shanghai) Co (HKSE:02671) has a current Current Ratio of 1.44. The current Current Ratio is 1.44, which is near median its 10-year median of 1.35 and 14.3% below the Real Estate industry median of 1.68. USAS Building System (Shanghai) Co's overall GF Score™ is 19/100 with 2 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 USAS Building System (Shanghai) Co (HKSE:02671), the current Current Ratio is 1.44 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.

USAS Building System (Shanghai) Co Business Description

Address No. 208, Jiangtian East Road, Songjiang District, Shanghai, CHN, 201613
USAS Building System (Shanghai) Co Ltd is engaged in prefabricated steel structure building (PS Building). The Company is an integrated prefabricated steel structure building subcontracting service provider in the industrial sector of the PS building market. It offers integrated services for construction projects across industries, covering project design and optimization, procurement, manufacturing and installation. The Company is mainly engaged in the construction of PS buildings in the PRC, and to a lesser extent, overseas. Its business categories are PS building subcontracting services generate maximum revenue, general contracting services, and industrial environmental equipment. The Company generates maximum revenue from Mainland China.
19GF Score

Get the complete analysis for HKSE:02671

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

HK$4.10
Price