Chia Hsin CementTPE:1103 +0.73%58 Current Ratio is 2.59 as of Dec. 2025, which is 24% below its 10-year median of 3.43. GuruFocus rates TPE:1103 with a GF Score™ of 58/100 and a GF Value™ of NT$18.96 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 408 Building Materials companies, Chia Hsin Cement ranks better than 74.51% 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. Chia Hsin Cement's current ratio for the quarter that ended in Dec. 2025 was 2.59.
Chia Hsin Cement has a current ratio of 2.59. It generally indicates good short-term financial strength.
The historical rank and industry rank for Chia Hsin Cement's Current Ratio or its related term are showing as below:
TPE:1103'
s Current Ratio Range Over the Past 10 Years
Min: 2.59 Med: 3.43 Max: 4.77
Current: 2.59
During the past 13 years, Chia Hsin Cement's highest Current Ratio was 4.77. The lowest was 2.59. And the median was 3.43.
TPE:1103's Current Ratio is ranked better than 74.51% of 408
companies
in the Building Materials industry
Industry Median: 1.505
vs TPE:1103: 2.59
Chia Hsin Cement (TPE:1103) 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.
Chia Hsin Cement Current Ratio Related Terms
Chia Hsin Cement Current Ratio Historical Data
* Premium members only.
The historical data trend for Chia Hsin Cement'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.
TPE:1103 vs CRH, VMC, MLM: Current Ratio Comparison
For the Building Materials subindustry, Chia Hsin Cement'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.
Chia Hsin Cement Current Ratio vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Chia Hsin Cement's Current Ratio distribution charts can be found below:
* The bar in red indicates where Chia Hsin Cement'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.
Chia Hsin Cement (TPE:1103) has a Current Ratio of 2.59 as of Dec. 2025. This is 24% below median its historical median of 3.43. Over the past decade, Chia Hsin Cement's Current Ratio has ranged from 2.59 to 4.77. According to the industry distribution chart, Chia Hsin Cement ranks #104 out of 408 companies in the Building Materials industry, placing it in the top 25.5%.
Is Chia Hsin Cement's Current Ratio too high?
Chia Hsin Cement's current Current Ratio of 2.59 is 24% below median its 10-year median of 3.43. Over the past 10 years, this metric has ranged from a low of 2.59 to a high of 4.77. The Building Materials industry median Current Ratio is 1.51. Chia Hsin Cement's value of 2.59 is 72.1% above this industry median. Based on the distribution chart, Chia Hsin Cement ranks #104 out of 408 companies in the Building Materials industry, which is above the industry midpoint. Overall, Chia Hsin Cement has a GF Score™ of 58/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Chia Hsin Cement's Current Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Chia Hsin Cement ranks #104 out of 408 companies for Current Ratio. This puts Chia Hsin Cement in the upper half of its industry. The industry median Current Ratio is 1.51. Chia Hsin Cement's value of 2.59 is 72.1% above this benchmark. Historically, Chia Hsin Cement's own Current Ratio has ranged from 2.59 to 4.77 over the past decade. While the company's 10-year median is 3.43 vs. the industry median of 1.51, Chia Hsin Cement 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 Building Materials company?
The median Current Ratio among Building Materials companies is 1.51, based on 408 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. Chia Hsin Cement's current Current Ratio of 2.59 is 72.1% 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 Building Materials industry, the median Current Ratio is 1.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chia Hsin Cement's current Current Ratio is 2.59, which is 24% below median its own 10-year median of 3.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chia Hsin Cement stock overvalued right now?
Based on GuruFocus' analysis, Chia Hsin Cement (TPE:1103) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$18.96, compared to a current price of NT$13.75 — trading 27.5% below its estimated fair value. The current Current Ratio is 2.59, which is 24% below median its 10-year median of 3.43 and 72.1% above the Building Materials industry median of 1.51. Chia Hsin Cement's overall GF Score™ is 58/100 with 4 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 Chia Hsin Cement (TPE:1103), the current Current Ratio is 2.59 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 Chia Hsin Cement (TPE:1103) Overvalued in 2026?
Based on GuruFocus' analysis, Chia Hsin Cement stock appears to be undervalued.
The current stock price of NT$13.75 is trading 27.5% below its estimated GF Value™ of NT$18.96.
GuruFocus considers Chia Hsin Cement to be Modestly Undervalued.
Key valuation signals for TPE:1103:
Current Ratio: 2.59 (24% below median its 10-year median of 3.43)
GF Value™: NT$18.96 vs. price of NT$13.75 (27.5% below fair value)
Industry Position: 72.1% above the Building Materials median (#104 of 408)
No single metric tells the full story. See the TPE:1103 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Chia Hsin Cement Corp is engaged in cement manufacturing, wholesale of building materials, retail sale of building materials, non-metallic mining, international trade, real estate commerce, real estate rental and leasing, reconstruction within the renewal area, warehousing and storage, and Others. Its segments include: the Cement, which is responsible for cement sales; the Asset Management, which handles real estate trading and leasing; the Warehousing and Storage, which manages loading and unloading as well as warehousing and storage services at the port; and the Hospitality and Catering Services, which focuses on catering and room service in hotels, along with services for maternal and childcare centers. The majority of the company's revenue comes from the Cement segment.
58GF Score
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