Universal CementTPE:1104 -0.74%83 Current Ratio is 1.64 as of Dec. 2025, which is 26% above its 10-year median of 1.30. GuruFocus rates TPE:1104 with a GF Score™ of 83/100 and a GF Value™ of NT$30.36 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 407 Building Materials companies, Universal Cement ranks better than 55.28% 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. Universal Cement's current ratio for the quarter that ended in Dec. 2025 was 1.64.
Universal Cement has a current ratio of 1.64. It generally indicates good short-term financial strength.
The historical rank and industry rank for Universal Cement's Current Ratio or its related term are showing as below:
TPE:1104'
s Current Ratio Range Over the Past 10 Years
Min: 1.11 Med: 1.3 Max: 1.89
Current: 1.64
During the past 13 years, Universal Cement's highest Current Ratio was 1.89. The lowest was 1.11. And the median was 1.30.
TPE:1104's Current Ratio is ranked better than 55.28% of 407
companies
in the Building Materials industry
Industry Median: 1.5
vs TPE:1104: 1.64
Universal Cement (TPE:1104) 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.
Universal Cement Current Ratio Related Terms
Universal Cement Current Ratio Historical Data
* Premium members only.
The historical data trend for Universal 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:1104 vs CRH, VMC, MLM: Current Ratio Comparison
For the Building Materials subindustry, Universal 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.
Universal Cement Current Ratio vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Universal Cement's Current Ratio distribution charts can be found below:
* The bar in red indicates where Universal 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.
Universal Cement (TPE:1104) has a Current Ratio of 1.64 as of Dec. 2025. This is 26% above median its historical median of 1.30. Over the past decade, Universal Cement's Current Ratio has ranged from 1.11 to 1.89. According to the industry distribution chart, Universal Cement ranks #182 out of 407 companies in the Building Materials industry, placing it in the top 44.7%.
Is Universal Cement's Current Ratio too high?
Universal Cement's current Current Ratio of 1.64 is 26% above median its 10-year median of 1.30. Over the past 10 years, this metric has ranged from a low of 1.11 to a high of 1.89. The Building Materials industry median Current Ratio is 1.50. Universal Cement's value of 1.64 is 9.3% above this industry median. Based on the distribution chart, Universal Cement ranks #182 out of 407 companies in the Building Materials industry, which is above the industry midpoint. Overall, Universal Cement has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Universal Cement's Current Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Universal Cement ranks #182 out of 407 companies for Current Ratio. This puts Universal Cement in the upper half of its industry. The industry median Current Ratio is 1.50. Universal Cement's value of 1.64 is 9.3% above this benchmark. Historically, Universal Cement's own Current Ratio has ranged from 1.11 to 1.89 over the past decade. While the company's 10-year median is 1.30 vs. the industry median of 1.50, Universal 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 1.50, based on 407 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. Universal Cement's current Current Ratio of 1.64 is 9.3% 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 Building Materials industry, the median Current Ratio is 1.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Cement's current Current Ratio is 1.64, which is 26% above median its own 10-year median of 1.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Cement stock overvalued right now?
Based on GuruFocus' analysis, Universal Cement (TPE:1104) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$30.36, compared to a current price of NT$26.80 — trading 11.7% below its estimated fair value. The current Current Ratio is 1.64, which is 26% above median its 10-year median of 1.30 and 9.3% above the Building Materials industry median of 1.50. Universal Cement's overall GF Score™ is 83/100 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 Universal Cement (TPE:1104), the current Current Ratio is 1.64 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 Universal Cement (TPE:1104) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Cement stock appears to be undervalued.
The current stock price of NT$26.80 is trading 11.7% below its estimated GF Value™ of NT$30.36.
GuruFocus considers Universal Cement to be Modestly Undervalued.
Key valuation signals for TPE:1104:
Current Ratio: 1.64 (26% above median its 10-year median of 1.30)
GF Value™: NT$30.36 vs. price of NT$26.80 (11.7% below fair value)
Industry Position: 9.3% above the Building Materials median (#182 of 407)
No single metric tells the full story. See the TPE:1104 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Cement Corporation is a Taiwan-based company predominantly engaged in manufacturing and selling cement and related construction materials. The company's reportable segments include Building materials and others. The majority of its revenue is generated from the building materials segment which is engaged in manufacturing and selling cement, concrete, and gypsum board. Geographically, key revenue for the company is derived from Taiwan.
83GF Score
Get the complete analysis for TPE:1104
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
TPE:1104 has been successfully added to your 
