San Fang Chemical Industry Co (TPE:1307) Current Ratio: 2.02 (As of Dec. 2025) — 13% Below Median


TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
87 GF Score
Price NT$35.00
GF Value NT$32.73
Valuation Fairly Valued
! 4 Warning Signs
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What is San Fang Chemical Industry Co Current Ratio?

San Fang Chemical Industry Co TPE:1307 +2.04% 87 Current Ratio is 2.02 as of Dec. 2025, which is 13% below its 10-year median of 2.33. GuruFocus rates TPE:1307 with a GF Score™ of 87/100 and a GF Value™ of NT$32.73 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,066 Manufacturing - Apparel & Accessories companies, San Fang Chemical Industry Co ranks better than 57.04% 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. San Fang Chemical Industry Co's current ratio for the quarter that ended in Dec. 2025 was 2.02.

San Fang Chemical Industry Co has a current ratio of 2.02. It generally indicates good short-term financial strength.

The historical rank and industry rank for San Fang Chemical Industry Co's Current Ratio or its related term are showing as below:

TPE:1307' s Current Ratio Range Over the Past 10 Years
Min: 2.02   Med: 2.33   Max: 2.44
Current: 2.02

During the past 13 years, San Fang Chemical Industry Co's highest Current Ratio was 2.44. The lowest was 2.02. And the median was 2.33.

TPE:1307's Current Ratio is ranked better than
57.04% of 1066 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.8 vs TPE:1307: 2.02

San Fang Chemical Industry Co  (TPE:1307) 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.


San Fang Chemical Industry Co Current Ratio Related Terms


San Fang Chemical Industry Co Current Ratio Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry 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.

San Fang Chemical Industry Co Current Ratio Chart

San Fang Chemical Industry Co 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 2.38 2.35 2.44 2.41 2.02

San Fang Chemical Industry Co 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 2.41 2.01 1.74 1.91 2.02

San Fang Chemical Industry Co Current Ratio Competitor Comparison

For the Textile Manufacturing subindustry, San Fang Chemical Industry 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.


San Fang Chemical Industry Co Current Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where San Fang Chemical Industry Co's Current Ratio falls into.


TPE:1307
87GF Score
San Fang Chemical Industry Co Ltd TPE:1307
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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San Fang Chemical Industry 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.

San Fang Chemical Industry 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 )
=9192.581/4541.88
=2.02

San Fang Chemical Industry 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 )
=9192.581/4541.88
=2.02

* 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 2.02 mean?
San Fang Chemical Industry Co (TPE:1307) has a Current Ratio of 2.02 as of Dec. 2025. This is 13% below median its historical median of 2.33. Over the past decade, San Fang Chemical Industry Co's Current Ratio has ranged from 2.02 to 2.44. According to the industry distribution chart, San Fang Chemical Industry Co ranks #458 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 43%.
Is San Fang Chemical Industry Co's Current Ratio too high?
San Fang Chemical Industry Co's current Current Ratio of 2.02 is 13% below median its 10-year median of 2.33. Over the past 10 years, this metric has ranged from a low of 2.02 to a high of 2.44. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.80. San Fang Chemical Industry Co's value of 2.02 is 12.2% above this industry median. Based on the distribution chart, San Fang Chemical Industry Co ranks #458 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, San Fang Chemical Industry Co has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's Current Ratio compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, San Fang Chemical Industry Co ranks #458 out of 1066 companies for Current Ratio. This puts San Fang Chemical Industry Co in the upper half of its industry. The industry median Current Ratio is 1.80. San Fang Chemical Industry Co's value of 2.02 is 12.2% above this benchmark. Historically, San Fang Chemical Industry Co's own Current Ratio has ranged from 2.02 to 2.44 over the past decade. While the company's 10-year median is 2.33 vs. the industry median of 1.80, San Fang Chemical Industry 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 Manufacturing - Apparel & Accessories company?
The median Current Ratio among Manufacturing - Apparel & Accessories companies is 1.80, based on 1,066 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. San Fang Chemical Industry Co's current Current Ratio of 2.02 is 12.2% 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 Manufacturing - Apparel & Accessories industry, the median Current Ratio is 1.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current Current Ratio is 2.02, which is 13% below median its own 10-year median of 2.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fang Chemical Industry Co stock overvalued right now?
Based on GuruFocus' analysis, San Fang Chemical Industry Co (TPE:1307) is currently considered Fairly Valued. The stock's GF Value™ is NT$32.73, compared to a current price of NT$35.00 — trading 6.9% above its estimated fair value. The current Current Ratio is 2.02, which is 13% below median its 10-year median of 2.33 and 12.2% above the Manufacturing - Apparel & Accessories industry median of 1.80. San Fang Chemical Industry Co's overall GF Score™ is 87/100 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 San Fang Chemical Industry Co (TPE:1307), the current Current Ratio is 2.02 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 San Fang Chemical Industry Co (TPE:1307) Overvalued in 2026?

Based on GuruFocus' analysis, San Fang Chemical Industry Co stock appears to be overvalued. The current stock price of NT$35.00 is trading 6.9% above its estimated GF Value™ of NT$32.73. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • Current Ratio: 2.02 (13% below median its 10-year median of 2.33)
  • GF Value™: NT$32.73 vs. price of NT$35.00 (6.9% above fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 12.2% above the Manufacturing - Apparel & Accessories median (#458 of 1066)

No single metric tells the full story. See the TPE:1307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


San Fang Chemical Industry Co Business Description

Address No. 120, Dihua Street, Sanmin District, Kaoshiung, TWN
San Fang Chemical Industry Co Ltd is a Taiwan-based company. The company's operating segments are, San Fang Chemical Industry Co., Ltd., which includes Manufacturing and sales of artificial leather, synthetic resin, and other materials. San Fang Development, BBH, San Fang International, and subsidiary MPL, Dongguan Baoliang, and GTL. GII and subsidiary SFV(GII). jOB and subsidiary PTS (PTS). Bestac Advanced Material Co., Ltd., Forich Advanced Materials Co., Ltd. San Fang Development, San Fang Financial Holdings, and GCL-Mainly in the financial holdings and investment business.
87GF Score

Get the complete analysis for TPE:1307

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

NT$35.00
Price
NT$32.73
GF Value