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Eternal Materials CoTPE:1717 -8.90%66 Current Ratio is 1.80 as of Dec. 2025, which is 6% below its 10-year median of 1.91. GuruFocus rates TPE:1717 with a GF Score™ of 66/100 and a GF Value™ of NT$31.11 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,605 Chemicals companies, Eternal Materials Co ranks worse than 52.83% 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. Eternal Materials Co's current ratio for the quarter that ended in Dec. 2025 was 1.80.
Eternal Materials Co has a current ratio of 1.80. It generally indicates good short-term financial strength.
The historical rank and industry rank for Eternal Materials Co's Current Ratio or its related term are showing as below:
TPE:1717'
s Current Ratio Range Over the Past 10 Years
Min: 1.8 Med: 1.91 Max: 2.27
Current: 1.8
During the past 13 years, Eternal Materials Co's highest Current Ratio was 2.27. The lowest was 1.80. And the median was 1.91.
TPE:1717's Current Ratio is ranked worse than 52.83% of 1605
companies
in the Chemicals industry
Industry Median: 1.89
vs TPE:1717: 1.80
Eternal Materials Co (TPE:1717) 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.
Eternal Materials Co Current Ratio Related Terms
Eternal Materials Co Current Ratio Historical Data
* Premium members only.
The historical data trend for Eternal Materials 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.
TPE:1717 vs LIN, SHW, ECL: Current Ratio Comparison
For the Specialty Chemicals subindustry, Eternal 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.
Eternal Materials Co Current Ratio vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Eternal Materials Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Eternal 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.
Eternal Materials Co (TPE:1717) has a Current Ratio of 1.80 as of Dec. 2025. This is near median its historical median of 1.91. Over the past decade, Eternal Materials Co's Current Ratio has ranged from 1.80 to 2.27. According to the industry distribution chart, Eternal Materials Co ranks #848 out of 1605 companies in the Chemicals industry, placing it in the top 52.8%.
Is Eternal Materials Co's Current Ratio too high?
Eternal Materials Co's current Current Ratio of 1.80 is near median its 10-year median of 1.91. Over the past 10 years, this metric has ranged from a low of 1.80 to a high of 2.27. The Chemicals industry median Current Ratio is 1.89. Eternal Materials Co's value of 1.80 is 4.8% below this industry median. Based on the distribution chart, Eternal Materials Co ranks #848 out of 1605 companies in the Chemicals industry, which is below the industry midpoint. Overall, Eternal Materials Co has a GF Score™ of 66/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eternal Materials Co's Current Ratio compare to LIN and SHW?
According to the Chemicals industry distribution chart, Eternal Materials Co ranks #848 out of 1605 companies for Current Ratio. This places Eternal Materials Co in the lower half of its industry. The industry median Current Ratio is 1.89. Eternal Materials Co's value of 1.80 is 4.8% below this benchmark. Historically, Eternal Materials Co's own Current Ratio has ranged from 1.80 to 2.27 over the past decade. While the company's 10-year median is 1.91 vs. the industry median of 1.89, Eternal Materials Co has consistently been below 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 1,605 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. Eternal Materials Co's current Current Ratio of 1.80 is 4.8% below 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. Eternal Materials Co's current Current Ratio is 1.80, which is near median its own 10-year median of 1.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Eternal Materials Co (TPE:1717) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$31.11, compared to a current price of NT$64.50 — trading 107.3% above its estimated fair value. The current Current Ratio is 1.80, which is near median its 10-year median of 1.91 and 4.8% below the Chemicals industry median of 1.89. Eternal Materials Co's overall GF Score™ is 66/100 with 7 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 Eternal Materials Co (TPE:1717), the current Current Ratio is 1.80 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 Eternal Materials Co (TPE:1717) Overvalued in 2026?
Based on GuruFocus' analysis, Eternal Materials Co stock appears to be overvalued.
The current stock price of NT$64.50 is trading 107.3% above its estimated GF Value™ of NT$31.11.
GuruFocus considers Eternal Materials Co to be Significantly Overvalued.
Key valuation signals for TPE:1717:
Current Ratio: 1.80 (near median its 10-year median of 1.91)
GF Value™: NT$31.11 vs. price of NT$64.50 (107.3% above fair value)
Industry Position: 4.8% below the Chemicals median (#848 of 1605)
No single metric tells the full story. See the TPE:1717 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eternal Materials Co Ltd is mainly engaged in the research, manufacturing, processing, sale, and trading of diversified industrial synthetic resins, epoxy resin, acrylates, methacrylates, coating, molding compounds, copper clad laminates, film materials, photoresist materials, electronic chemical materials, composite materials, and bio-medical testing materials. The Company operates through the following segments: Resins Materials, which generates the maximum revenue and mainly operates a variety of industrial resins materials; Electronic Materials, which mainly operates electronic and optoelectronic industry raw materials and vacuum laminators; High Performance Materials, which mainly operates UV-light curing raw materials; and Others.
66GF Score
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