Nan Ya Plastics (TPE:1303) Current Ratio: 1.32 (As of Dec. 2025) — 34% Below Median


TPE:1303 Nan Ya Plastics Corp TPE:1303
56 GF Score
Price NT$183.00
GF Value NT$60.18
Valuation Significantly Overvalued
! 10 Warning Signs
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What is Nan Ya Plastics Current Ratio?

Nan Ya Plastics TPE:1303 +9.91% 56 Current Ratio is 1.32 as of Dec. 2025, which is 34% below its 10-year median of 1.99. GuruFocus rates TPE:1303 with a GF Score™ of 56/100 and a GF Value™ of NT$60.18 (Significantly Overvalued). The stock has 10 warning signs investors should review. Among 1,609 Chemicals companies, Nan Ya Plastics ranks worse than 72.78% 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. Nan Ya Plastics's current ratio for the quarter that ended in Dec. 2025 was 1.32.

Nan Ya Plastics has a current ratio of 1.32. It generally indicates good short-term financial strength.

The historical rank and industry rank for Nan Ya Plastics's Current Ratio or its related term are showing as below:

TPE:1303' s Current Ratio Range Over the Past 10 Years
Min: 1.32   Med: 1.99   Max: 2.66
Current: 1.32

During the past 13 years, Nan Ya Plastics's highest Current Ratio was 2.66. The lowest was 1.32. And the median was 1.99.

TPE:1303's Current Ratio is ranked worse than
72.78% of 1609 companies
in the Chemicals industry
Industry Median: 1.89 vs TPE:1303: 1.32

Nan Ya Plastics  (TPE:1303) 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.


Nan Ya Plastics Current Ratio Related Terms


Nan Ya Plastics Current Ratio Historical Data

* Premium members only.

The historical data trend for Nan Ya Plastics'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.

Nan Ya Plastics Current Ratio Chart

Nan Ya Plastics 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 2.25 1.43 1.69 1.32 1.32

Nan Ya Plastics Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 1.32 1.49 1.50 1.16 1.32

TPE:1303 vs LIN, SHW, ECL: Current Ratio Comparison

For the Specialty Chemicals subindustry, Nan Ya Plastics'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.


Nan Ya Plastics Current Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Nan Ya Plastics's Current Ratio distribution charts can be found below:

* The bar in red indicates where Nan Ya Plastics's Current Ratio falls into.


TPE:1303
56GF Score
Nan Ya Plastics Corp TPE:1303
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Nan Ya Plastics 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.

Nan Ya Plastics'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 )
=177835.621/134700.304
=1.32

Nan Ya Plastics'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 )
=177835.621/134700.304
=1.32

* 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 1.32 mean?
Nan Ya Plastics (TPE:1303) has a Current Ratio of 1.32 as of Dec. 2025. This is 34% below median its historical median of 1.99. Over the past decade, Nan Ya Plastics' Current Ratio has ranged from 1.32 to 2.66. According to the industry distribution chart, Nan Ya Plastics ranks #1171 out of 1609 companies in the Chemicals industry, placing it in the top 72.8%.
Is Nan Ya Plastics' Current Ratio too high?
Nan Ya Plastics' current Current Ratio of 1.32 is 34% below median its 10-year median of 1.99. Over the past 10 years, this metric has ranged from a low of 1.32 to a high of 2.66. The Chemicals industry median Current Ratio is 1.89. Nan Ya Plastics' value of 1.32 is 30.2% below this industry median. Based on the distribution chart, Nan Ya Plastics ranks #1171 out of 1609 companies in the Chemicals industry, which is below the industry midpoint. Overall, Nan Ya Plastics has a GF Score™ of 56/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nan Ya Plastics' Current Ratio compare to LIN and SHW?
According to the Chemicals industry distribution chart, Nan Ya Plastics ranks #1171 out of 1609 companies for Current Ratio. This places Nan Ya Plastics in the lower half of its industry. The industry median Current Ratio is 1.89. Nan Ya Plastics' value of 1.32 is 30.2% below this benchmark. Historically, Nan Ya Plastics' own Current Ratio has ranged from 1.32 to 2.66 over the past decade. While the company's 10-year median is 1.99 vs. the industry median of 1.89, Nan Ya Plastics 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 Chemicals company?
The median Current Ratio among Chemicals companies is 1.89, based on 1,609 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. Nan Ya Plastics's current Current Ratio of 1.32 is 30.2% 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 Chemicals industry, the median Current Ratio is 1.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nan Ya Plastics's current Current Ratio is 1.32, which is 34% below median its own 10-year median of 1.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nan Ya Plastics stock overvalued right now?
Based on GuruFocus' analysis, Nan Ya Plastics (TPE:1303) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$60.18, compared to a current price of NT$183.00 — trading 204.1% above its estimated fair value. The current Current Ratio is 1.32, which is 34% below median its 10-year median of 1.99 and 30.2% below the Chemicals industry median of 1.89. Nan Ya Plastics' overall GF Score™ is 56/100 with 10 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 Nan Ya Plastics (TPE:1303), the current Current Ratio is 1.32 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 Nan Ya Plastics (TPE:1303) Overvalued in 2026?

Based on GuruFocus' analysis, Nan Ya Plastics stock appears to be overvalued. The current stock price of NT$183.00 is trading 204.1% above its estimated GF Value™ of NT$60.18. GuruFocus considers Nan Ya Plastics to be Significantly Overvalued.

Key valuation signals for TPE:1303:

  • Current Ratio: 1.32 (34% below median its 10-year median of 1.99)
  • GF Value™: NT$60.18 vs. price of NT$183.00 (204.1% above fair value)
  • GF Score™: 56/100 with 10 warning signs
  • Industry Position: 30.2% below the Chemicals median (#1171 of 1609)

No single metric tells the full story. See the TPE:1303 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nan Ya Plastics Business Description

Address 101, Shuiguan Road, Renwu District, Kaohsiung, TWN, 814
Nan Ya Plastics Corp engages in the manufacture and sale of plastic products, polyester fibers, petrochemical products, and electronic materials. It has gone through several capital increases and established many divisions. Currently, the Company has the following divisions: plastics, fiber, petrochemical, electronics, and engineering. Geographically, the company generates a majority of its revenue from China and the rest from Taiwan and other markets.
56GF Score

Get the complete analysis for TPE:1303

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

NT$183.00
Price
NT$60.18
GF Value