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Victory New Materials CoTPE:1340 -3.09%30 Current Ratio is 7.88 as of Dec. 2025, which is 48% below its 10-year median of 15.06. GuruFocus rates TPE:1340 with a GF Score™ of 30/100 and a GF Value™ of NT$0.92 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,064 Manufacturing - Apparel & Accessories companies, Victory New Materials Co ranks better than 94.08% 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. Victory New Materials Co's current ratio for the quarter that ended in Dec. 2025 was 7.88.
Victory New Materials Co has a current ratio of 7.88. 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 Victory New Materials Co's Current Ratio or its related term are showing as below:
TPE:1340'
s Current Ratio Range Over the Past 10 Years
Min: 7.06 Med: 15.06 Max: 24.61
Current: 7.88
During the past 13 years, Victory New Materials Co's highest Current Ratio was 24.61. The lowest was 7.06. And the median was 15.06.
TPE:1340's Current Ratio is ranked better than 94.08% of 1064
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.805
vs TPE:1340: 7.88
Victory New Materials Co (TPE:1340) 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.
Victory New Materials Co Current Ratio Related Terms
Victory New Materials Co Current Ratio Historical Data
* 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:1340 vs NKE, DECK, ONON: Current Ratio Comparison
For the Footwear & Accessories subindustry, Victory New Materials 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.
Victory New Materials Co Current Ratio vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Victory New Materials Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Victory New Materials 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.
Victory New Materials Co (TPE:1340) has a Current Ratio of 7.88 as of Dec. 2025. This is 48% below median its historical median of 15.06. Over the past decade, Victory New Materials Co's Current Ratio has ranged from 7.06 to 24.61. According to the industry distribution chart, Victory New Materials Co ranks #63 out of 1064 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 5.9%.
Is Victory New Materials Co's Current Ratio too high?
Victory New Materials Co's current Current Ratio of 7.88 is 48% below median its 10-year median of 15.06. Over the past 10 years, this metric has ranged from a low of 7.06 to a high of 24.61. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.81. Victory New Materials Co's value of 7.88 is 336.6% above this industry median. Based on the distribution chart, Victory New Materials Co ranks #63 out of 1064 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Victory New Materials Co has a GF Score™ of 30/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Victory New Materials Co's Current Ratio compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Victory New Materials Co ranks #63 out of 1064 companies for Current Ratio. This places Victory New Materials Co in the top 6% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.81. Victory New Materials Co's value of 7.88 is 336.6% above this benchmark. Historically, Victory New Materials Co's own Current Ratio has ranged from 7.06 to 24.61 over the past decade. While the company's 10-year median is 15.06 vs. the industry median of 1.81, Victory New Materials 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 1.81, based on 1,064 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. Victory New Materials Co's current Current Ratio of 7.88 is 336.6% 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 1.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Victory New Materials Co's current Current Ratio is 7.88, which is 48% below median its own 10-year median of 15.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Victory New Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Victory New Materials Co (TPE:1340) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$0.92, compared to a current price of NT$5.33 — trading 479.3% above its estimated fair value. The current Current Ratio is 7.88, which is 48% below median its 10-year median of 15.06 and 336.6% above the Manufacturing - Apparel & Accessories industry median of 1.81. Victory New Materials Co's overall GF Score™ is 30/100 with 6 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 Victory New Materials Co (TPE:1340), the current Current Ratio is 7.88 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 Victory New Materials Co (TPE:1340) Overvalued in 2026?
Based on GuruFocus' analysis, Victory New Materials Co stock appears to be overvalued.
The current stock price of NT$5.33 is trading 479.3% above its estimated GF Value™ of NT$0.92.
GuruFocus considers Victory New Materials Co to be Significantly Overvalued.
Key valuation signals for TPE:1340:
Current Ratio: 7.88 (48% below median its 10-year median of 15.06)
GF Value™: NT$0.92 vs. price of NT$5.33 (479.3% above fair value)
Industry Position: 336.6% above the Manufacturing - Apparel & Accessories median (#63 of 1064)
No single metric tells the full story. See the TPE:1340 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Victory New Materials Ltd Co is engaged in the manufacturing and trading of various types of shoe sole materials and office building and factory leasing and hotel operations and other related business operations and investments. Its products include rubber soles, monochrome soles, two-color dual-hardness soles, and color dual-density soles. The company also provides rubber foam soles and EVO granules, as well as finished shoes.
30GF Score
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