Hsing Ta Cement CoTPE:1109 -0.68%71 Current Ratio is 5.80 as of Dec. 2025, which is 67% above its 10-year median of 3.48. GuruFocus rates TPE:1109 with a GF Score™ of 71/100 and a GF Value™ of NT$13.54 (Fairly Valued). The stock has 5 warning signs investors should review. Among 408 Building Materials companies, Hsing Ta Cement Co ranks better than 93.87% 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. Hsing Ta Cement Co's current ratio for the quarter that ended in Dec. 2025 was 5.80.
Hsing Ta Cement Co has a current ratio of 5.80. 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 Hsing Ta Cement Co's Current Ratio or its related term are showing as below:
TPE:1109'
s Current Ratio Range Over the Past 10 Years
Min: 2.25 Med: 3.48 Max: 7
Current: 5.8
During the past 13 years, Hsing Ta Cement Co's highest Current Ratio was 7.00. The lowest was 2.25. And the median was 3.48.
TPE:1109's Current Ratio is ranked better than 93.87% of 408
companies
in the Building Materials industry
Industry Median: 1.515
vs TPE:1109: 5.80
Hsing Ta Cement Co (TPE:1109) 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.
Hsing Ta Cement Co Current Ratio Related Terms
Hsing Ta Cement Co Current Ratio Historical Data
* Premium members only.
The historical data trend for Hsing Ta Cement 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.
TPE:1109 vs CRH, VMC, MLM: Current Ratio Comparison
For the Building Materials subindustry, Hsing Ta Cement 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.
Hsing Ta Cement Co Current Ratio vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Hsing Ta Cement Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Hsing Ta Cement Co'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.
Hsing Ta Cement Co (TPE:1109) has a Current Ratio of 5.80 as of Dec. 2025. This is 67% above median its historical median of 3.48. Over the past decade, Hsing Ta Cement Co's Current Ratio has ranged from 2.25 to 7.00. According to the industry distribution chart, Hsing Ta Cement Co ranks #25 out of 408 companies in the Building Materials industry, placing it in the top 6.1%.
Is Hsing Ta Cement Co's Current Ratio too high?
Hsing Ta Cement Co's current Current Ratio of 5.80 is 67% above median its 10-year median of 3.48. Over the past 10 years, this metric has ranged from a low of 2.25 to a high of 7.00. The Building Materials industry median Current Ratio is 1.52. Hsing Ta Cement Co's value of 5.80 is 282.8% above this industry median. Based on the distribution chart, Hsing Ta Cement Co ranks #25 out of 408 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Hsing Ta Cement Co has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hsing Ta Cement Co's Current Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Hsing Ta Cement Co ranks #25 out of 408 companies for Current Ratio. This places Hsing Ta Cement Co in the top 6% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.52. Hsing Ta Cement Co's value of 5.80 is 282.8% above this benchmark. Historically, Hsing Ta Cement Co's own Current Ratio has ranged from 2.25 to 7.00 over the past decade. While the company's 10-year median is 3.48 vs. the industry median of 1.52, Hsing Ta Cement Co 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 1.52, 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. Hsing Ta Cement Co's current Current Ratio of 5.80 is 282.8% 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 1.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hsing Ta Cement Co's current Current Ratio is 5.80, which is 67% above median its own 10-year median of 3.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hsing Ta Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Hsing Ta Cement Co (TPE:1109) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.54, compared to a current price of NT$14.70 — trading 8.6% above its estimated fair value. The current Current Ratio is 5.80, which is 67% above median its 10-year median of 3.48 and 282.8% above the Building Materials industry median of 1.52. Hsing Ta Cement Co's overall GF Score™ is 71/100 with 5 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 Hsing Ta Cement Co (TPE:1109), the current Current Ratio is 5.80 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 Hsing Ta Cement Co (TPE:1109) Overvalued in 2026?
Based on GuruFocus' analysis, Hsing Ta Cement Co stock appears to be overvalued.
The current stock price of NT$14.70 is trading 8.6% above its estimated GF Value™ of NT$13.54.
GuruFocus considers Hsing Ta Cement Co to be Fairly Valued.
Key valuation signals for TPE:1109:
Current Ratio: 5.80 (67% above median its 10-year median of 3.48)
GF Value™: NT$13.54 vs. price of NT$14.70 (8.6% above fair value)
Industry Position: 282.8% above the Building Materials median (#25 of 408)
No single metric tells the full story. See the TPE:1109 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hsing Ta Cement Co Ltd is engaged in quarrying, processing, warehousing, and distribution of minerals, manufacturing, processing, warehousing, and distribution of limestone chemicals, cement products and limestone related industry, treatment of general waste, sales and leasing of real estate, consultancy of building management, etc. It offers products such as Bootland Cement Type I Cement, Botland Type I Low Alkali Cement, Jinghao dry-mixed cement sand type III, and Others. The Company mainly operates businesses in Taiwan and China. It generates the majority of its revenue from China.
71GF Score
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