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Cathay ConsolidatedTPE:1342 +0.50%94 Current Ratio is 2.09 as of Jun. 2026, which is 22% below its 10-year median of 2.68. GuruFocus rates TPE:1342 with a GF Score™ of 94/100 and a GF Value™ of NT$124.24 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,065 Manufacturing - Apparel & Accessories companies, Cathay Consolidated ranks better than 59.25% 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. Cathay Consolidated's current ratio for the quarter that ended in Jun. 2026 was 2.09.
Cathay Consolidated has a current ratio of 2.09. It generally indicates good short-term financial strength.
The historical rank and industry rank for Cathay Consolidated's Current Ratio or its related term are showing as below:
TPE:1342'
s Current Ratio Range Over the Past 10 Years
Min: 1.42 Med: 2.68 Max: 3.95
Current: 2.09
During the past 10 years, Cathay Consolidated's highest Current Ratio was 3.95. The lowest was 1.42. And the median was 2.68.
TPE:1342's Current Ratio is ranked better than 59.25% of 1065
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.81
vs TPE:1342: 2.09
Cathay Consolidated (TPE:1342) 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.
Cathay Consolidated Current Ratio Related Terms
Cathay Consolidated Current Ratio Historical Data
* Premium members only.
The historical data trend for Cathay Consolidated'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.
Cathay Consolidated Current Ratio Competitor Comparison
For the Textile Manufacturing subindustry, Cathay Consolidated'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.
Cathay Consolidated Current Ratio vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cathay Consolidated's Current Ratio distribution charts can be found below:
* The bar in red indicates where Cathay Consolidated'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.
Cathay Consolidated (TPE:1342) has a Current Ratio of 2.09 as of Jun. 2026. This is 22% below median its historical median of 2.68. Over the past decade, Cathay Consolidated's Current Ratio has ranged from 1.42 to 3.95. According to the industry distribution chart, Cathay Consolidated ranks #434 out of 1065 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 40.8%.
Is Cathay Consolidated's Current Ratio too high?
Cathay Consolidated's current Current Ratio of 2.09 is 22% below median its 10-year median of 2.68. Over the past 10 years, this metric has ranged from a low of 1.42 to a high of 3.95. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.81. Cathay Consolidated's value of 2.09 is 15.5% above this industry median. Based on the distribution chart, Cathay Consolidated ranks #434 out of 1065 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Cathay Consolidated has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cathay Consolidated's Current Ratio compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Cathay Consolidated ranks #434 out of 1065 companies for Current Ratio. This puts Cathay Consolidated in the upper half of its industry. The industry median Current Ratio is 1.81. Cathay Consolidated's value of 2.09 is 15.5% above this benchmark. Historically, Cathay Consolidated's own Current Ratio has ranged from 1.42 to 3.95 over the past decade. While the company's 10-year median is 2.68 vs. the industry median of 1.81, Cathay Consolidated 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 1,065 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. Cathay Consolidated's current Current Ratio of 2.09 is 15.5% 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 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. Cathay Consolidated's current Current Ratio is 2.09, which is 22% below median its own 10-year median of 2.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cathay Consolidated stock overvalued right now?
Based on GuruFocus' analysis, Cathay Consolidated (TPE:1342) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$124.24, compared to a current price of NT$101.50 — trading 18.3% below its estimated fair value. The current Current Ratio is 2.09, which is 22% below median its 10-year median of 2.68 and 15.5% above the Manufacturing - Apparel & Accessories industry median of 1.81. Cathay Consolidated's overall GF Score™ is 94/100 with 3 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 Cathay Consolidated (TPE:1342), the current Current Ratio is 2.09 as of Jun. 2026. 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 Cathay Consolidated (TPE:1342) Overvalued in 2026?
Based on GuruFocus' analysis, Cathay Consolidated stock appears to be undervalued.
The current stock price of NT$101.50 is trading 18.3% below its estimated GF Value™ of NT$124.24.
GuruFocus considers Cathay Consolidated to be Modestly Undervalued.
Key valuation signals for TPE:1342:
Current Ratio: 2.09 (22% below median its 10-year median of 2.68)
GF Value™: NT$124.24 vs. price of NT$101.50 (18.3% below fair value)
Industry Position: 15.5% above the Manufacturing - Apparel & Accessories median (#434 of 1065)
No single metric tells the full story. See the TPE:1342 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cathay Consolidated Inc is a Taiwan-based company engaged in the manufacturing of TPU film, air mattresses, covers, laminated fabrics, and bladders. Its revenue mainly comes from the production and sale of functional fabrics. It operates in Taiwan, Asia, the Americas, Others, and the majority of its revenue comes from Asia. The main product of the Company is TPU film, air mattress, cover, laminated fabrics and bladder. The company's products are used in Aviation, Marine, Medical, Outdoor, and Industrial.
94GF Score
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