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Universal Textile CoTPE:1445 +1.75%51 Current Ratio is 2.05 as of Dec. 2025, which is 54% below its 10-year median of 4.50. GuruFocus rates TPE:1445 with a GF Score™ of 51/100 and a GF Value™ of NT$11.00 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,066 Manufacturing - Apparel & Accessories companies, Universal Textile Co ranks better than 57.41% 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. Universal Textile Co's current ratio for the quarter that ended in Dec. 2025 was 2.05.
Universal Textile Co has a current ratio of 2.05. It generally indicates good short-term financial strength.
The historical rank and industry rank for Universal Textile Co's Current Ratio or its related term are showing as below:
TPE:1445'
s Current Ratio Range Over the Past 10 Years
Min: 2.05 Med: 4.5 Max: 6.3
Current: 2.05
During the past 13 years, Universal Textile Co's highest Current Ratio was 6.30. The lowest was 2.05. And the median was 4.50.
TPE:1445's Current Ratio is ranked better than 57.41% of 1066
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.81
vs TPE:1445: 2.05
Universal Textile Co (TPE:1445) 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.
Universal Textile Co Current Ratio Related Terms
Universal Textile Co Current Ratio Historical Data
* Premium members only.
The historical data trend for Universal Textile 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.
Universal Textile Co Current Ratio Competitor Comparison
For the Textile Manufacturing subindustry, Universal Textile 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.
Universal Textile Co Current Ratio vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Universal Textile Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Universal Textile 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.
Universal Textile Co (TPE:1445) has a Current Ratio of 2.05 as of Dec. 2025. This is 54% below median its historical median of 4.50. Over the past decade, Universal Textile Co's Current Ratio has ranged from 2.05 to 6.30. According to the industry distribution chart, Universal Textile Co ranks #454 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 42.6%.
Is Universal Textile Co's Current Ratio too high?
Universal Textile Co's current Current Ratio of 2.05 is 54% below median its 10-year median of 4.50. Over the past 10 years, this metric has ranged from a low of 2.05 to a high of 6.30. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.81. Universal Textile Co's value of 2.05 is 13.3% above this industry median. Based on the distribution chart, Universal Textile Co ranks #454 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Universal Textile Co has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Universal Textile Co's Current Ratio compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Universal Textile Co ranks #454 out of 1066 companies for Current Ratio. This puts Universal Textile Co in the upper half of its industry. The industry median Current Ratio is 1.81. Universal Textile Co's value of 2.05 is 13.3% above this benchmark. Historically, Universal Textile Co's own Current Ratio has ranged from 2.05 to 6.30 over the past decade. While the company's 10-year median is 4.50 vs. the industry median of 1.81, Universal Textile 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 1,066 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. Universal Textile Co's current Current Ratio of 2.05 is 13.3% 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. Universal Textile Co's current Current Ratio is 2.05, which is 54% below median its own 10-year median of 4.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Textile Co stock overvalued right now?
Based on GuruFocus' analysis, Universal Textile Co (TPE:1445) is currently considered Fairly Valued. The stock's GF Value™ is NT$11.00, compared to a current price of NT$11.65 — trading 5.9% above its estimated fair value. The current Current Ratio is 2.05, which is 54% below median its 10-year median of 4.50 and 13.3% above the Manufacturing - Apparel & Accessories industry median of 1.81. Universal Textile Co's overall GF Score™ is 51/100 with 5 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 Universal Textile Co (TPE:1445), the current Current Ratio is 2.05 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 Universal Textile Co (TPE:1445) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Textile Co stock appears to be overvalued.
The current stock price of NT$11.65 is trading 5.9% above its estimated GF Value™ of NT$11.00.
GuruFocus considers Universal Textile Co to be Fairly Valued.
Key valuation signals for TPE:1445:
Current Ratio: 2.05 (54% below median its 10-year median of 4.50)
GF Value™: NT$11.00 vs. price of NT$11.65 (5.9% above fair value)
Industry Position: 13.3% above the Manufacturing - Apparel & Accessories median (#454 of 1066)
No single metric tells the full story. See the TPE:1445 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Textile Co Ltd is engaged in the production and sales of various processed yarns and synthetic fiber fabrics. Its products include fashion fabrics (woven and knitted), suit fabrics, women's clothing fabrics, uniform fabrics, shirt fabrics, coat fabrics, classic series, classic floral yarn series, and functional fabrics, including moisture-wicking, fit, and coating fabrics. Its segments are: the textile segment and the textured yarn segment. The textile segment generates maximum revenue, mainly including polyester filament fabrics, T/R mixed weave fabrics, and elastic fabrics, which are used as filament suit fabrics, women's thin fabrics, and various finishing fabrics. The textured yarn segment mainly includes polyester processed yarn.
51GF Score
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