China Petrochemical Development (TPE:1314) Current Ratio: 2.07 (As of Dec. 2025) — 22% Below Median


TPE:1314 China Petrochemical Development Corp TPE:1314
60 GF Score
Price NT$9.88
GF Value NT$6.72
Valuation Significantly Overvalued
! 4 Warning Signs
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What is China Petrochemical Development Current Ratio?

China Petrochemical Development TPE:1314 +9.90% 60 Current Ratio is 2.07 as of Dec. 2025, which is 22% below its 10-year median of 2.65. GuruFocus rates TPE:1314 with a GF Score™ of 60/100 and a GF Value™ of NT$6.72 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,609 Chemicals companies, China Petrochemical Development ranks better than 55.19% 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. China Petrochemical Development's current ratio for the quarter that ended in Dec. 2025 was 2.07.

China Petrochemical Development has a current ratio of 2.07. It generally indicates good short-term financial strength.

The historical rank and industry rank for China Petrochemical Development's Current Ratio or its related term are showing as below:

TPE:1314' s Current Ratio Range Over the Past 10 Years
Min: 1.54   Med: 2.65   Max: 4.44
Current: 2.07

During the past 13 years, China Petrochemical Development's highest Current Ratio was 4.44. The lowest was 1.54. And the median was 2.65.

TPE:1314's Current Ratio is ranked better than
55.19% of 1609 companies
in the Chemicals industry
Industry Median: 1.89 vs TPE:1314: 2.07

China Petrochemical Development  (TPE:1314) 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.


China Petrochemical Development Current Ratio Related Terms


China Petrochemical Development Current Ratio Historical Data

* Premium members only.

The historical data trend for China Petrochemical Development'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.

China Petrochemical Development Current Ratio Chart

China Petrochemical Development 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 2.77 2.55 2.20 2.00 2.07

China Petrochemical Development 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 2.00 2.09 2.14 2.21 2.07

TPE:1314 vs LIN, SHW, ECL: Current Ratio Comparison

For the Specialty Chemicals subindustry, China Petrochemical Development'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.


China Petrochemical Development Current Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China Petrochemical Development's Current Ratio distribution charts can be found below:

* The bar in red indicates where China Petrochemical Development's Current Ratio falls into.


TPE:1314
60GF Score
China Petrochemical Development Corp TPE:1314
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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China Petrochemical Development 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.

China Petrochemical Development'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 )
=57800.566/27880.645
=2.07

China Petrochemical Development'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 )
=57800.566/27880.645
=2.07

* 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 2.07 mean?
China Petrochemical Development (TPE:1314) has a Current Ratio of 2.07 as of Dec. 2025. This is 22% below median its historical median of 2.65. Over the past decade, China Petrochemical Development's Current Ratio has ranged from 1.54 to 4.44. According to the industry distribution chart, China Petrochemical Development ranks #721 out of 1609 companies in the Chemicals industry, placing it in the top 44.8%.
Is China Petrochemical Development's Current Ratio too high?
China Petrochemical Development's current Current Ratio of 2.07 is 22% below median its 10-year median of 2.65. Over the past 10 years, this metric has ranged from a low of 1.54 to a high of 4.44. The Chemicals industry median Current Ratio is 1.89. China Petrochemical Development's value of 2.07 is 9.5% above this industry median. Based on the distribution chart, China Petrochemical Development ranks #721 out of 1609 companies in the Chemicals industry, which is above the industry midpoint. Overall, China Petrochemical Development has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Petrochemical Development's Current Ratio compare to LIN and SHW?
According to the Chemicals industry distribution chart, China Petrochemical Development ranks #721 out of 1609 companies for Current Ratio. This puts China Petrochemical Development in the upper half of its industry. The industry median Current Ratio is 1.89. China Petrochemical Development's value of 2.07 is 9.5% above this benchmark. Historically, China Petrochemical Development's own Current Ratio has ranged from 1.54 to 4.44 over the past decade. While the company's 10-year median is 2.65 vs. the industry median of 1.89, China Petrochemical Development 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 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. China Petrochemical Development's current Current Ratio of 2.07 is 9.5% 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 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. China Petrochemical Development's current Current Ratio is 2.07, which is 22% below median its own 10-year median of 2.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Petrochemical Development stock overvalued right now?
Based on GuruFocus' analysis, China Petrochemical Development (TPE:1314) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$6.72, compared to a current price of NT$9.88 — trading 47% above its estimated fair value. The current Current Ratio is 2.07, which is 22% below median its 10-year median of 2.65 and 9.5% above the Chemicals industry median of 1.89. China Petrochemical Development's overall GF Score™ is 60/100 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 China Petrochemical Development (TPE:1314), the current Current Ratio is 2.07 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 China Petrochemical Development (TPE:1314) Overvalued in 2026?

Based on GuruFocus' analysis, China Petrochemical Development stock appears to be overvalued. The current stock price of NT$9.88 is trading 47% above its estimated GF Value™ of NT$6.72. GuruFocus considers China Petrochemical Development to be Significantly Overvalued.

Key valuation signals for TPE:1314:

  • Current Ratio: 2.07 (22% below median its 10-year median of 2.65)
  • GF Value™: NT$6.72 vs. price of NT$9.88 (47% above fair value)
  • GF Score™: 60/100 with 4 warning signs
  • Industry Position: 9.5% above the Chemicals median (#721 of 1609)

No single metric tells the full story. See the TPE:1314 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Petrochemical Development Business Description

Address No. 1, Jingjian Road, Dashe District, Kaohsiung, TWN, 815
China Petrochemical Development Corp manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into two reportable segments based on product type: the Acrylonitrile & Acetic Acid segment and the Caprolactam segment. The caprolactam segment, which generates the majority of the revenue of the two segments, involves the sales of textiles, plastic automotive parts, packaging films, conveyor belts, ropes, and fishing lines. The acrylonitrile sells acrylic fibers, a plastic used for home appliance casings and tools, and water treatment products. The products of nylon pellets include fiber nylon pellets and engineering plastic nylon pellets.
60GF Score

Get the complete analysis for TPE:1314

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

NT$9.88
Price
NT$6.72
GF Value