China Man-Made Fiber (TPE:1718) Current Ratio: 0.86 (As of Dec. 2025) — Near Median


TPE:1718 China Man-Made Fiber Corp TPE:1718
65 GF Score
Price NT$13.60
GF Value NT$9.31
Valuation Significantly Overvalued
! 9 Warning Signs
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What is China Man-Made Fiber Current Ratio?

China Man-Made Fiber TPE:1718 +9.68% 65 Current Ratio is 0.86 as of Dec. 2025, which is at its 10-year median of 0.86. GuruFocus rates TPE:1718 with a GF Score™ of 65/100 and a GF Value™ of NT$9.31 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 47 Banks companies, China Man-Made Fiber ranks worse than 87.23% 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 Man-Made Fiber's current ratio for the quarter that ended in Dec. 2025 was 0.86.

China Man-Made Fiber has a current ratio of 0.86. It indicates that the company may have difficulty meeting its current obligations. Low values, however, do not indicate a critical problem. If China Man-Made Fiber has good long-term prospects, it may be able to borrow against those prospects to meet current obligations.

The historical rank and industry rank for China Man-Made Fiber's Current Ratio or its related term are showing as below:

TPE:1718' s Current Ratio Range Over the Past 10 Years
Min: 0.84   Med: 0.86   Max: 0.98
Current: 0.86

During the past 13 years, China Man-Made Fiber's highest Current Ratio was 0.98. The lowest was 0.84. And the median was 0.86.

TPE:1718's Current Ratio is ranked worse than
87.23% of 47 companies
in the Banks industry
Industry Median: 4.82 vs TPE:1718: 0.86

China Man-Made Fiber  (TPE:1718) 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 Man-Made Fiber Current Ratio Related Terms


China Man-Made Fiber Current Ratio Historical Data

* Premium members only.

The historical data trend for China Man-Made Fiber'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 Man-Made Fiber Current Ratio Chart

China Man-Made Fiber 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 0.86 0.88 0.86 0.84 0.86

China Man-Made Fiber 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 0.84 0.84 0.85 0.86 0.86

TPE:1718 vs PNC, USB: Current Ratio Comparison

For the Banks - Regional subindustry, China Man-Made Fiber'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 Man-Made Fiber Current Ratio vs Banks Industry

For the Banks industry and Financial Services sector, China Man-Made Fiber's Current Ratio distribution charts can be found below:

* The bar in red indicates where China Man-Made Fiber's Current Ratio falls into.


TPE:1718
65GF Score
China Man-Made Fiber Corp TPE:1718
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Man-Made Fiber 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 Man-Made Fiber'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 )
=789172.649/912922.378
=0.86

China Man-Made Fiber'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 )
=789172.649/912922.378
=0.86

* 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 0.86 mean?
China Man-Made Fiber (TPE:1718) has a Current Ratio of 0.86 as of Dec. 2025. This is near median its historical median of 0.86. Over the past decade, China Man-Made Fiber's Current Ratio has ranged from 0.84 to 0.98. According to the industry distribution chart, China Man-Made Fiber ranks #41 out of 47 companies in the Banks industry, placing it in the top 87.2%.
Is China Man-Made Fiber's Current Ratio too high?
China Man-Made Fiber's current Current Ratio of 0.86 is near median its 10-year median of 0.86. Over the past 10 years, this metric has ranged from a low of 0.84 to a high of 0.98. The Banks industry median Current Ratio is 4.82. China Man-Made Fiber's value of 0.86 is 82.2% below this industry median. Based on the distribution chart, China Man-Made Fiber ranks #41 out of 47 companies in the Banks industry, which is in the bottom quartile relative to peers. Overall, China Man-Made Fiber has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Man-Made Fiber's Current Ratio compare to PNC and USB?
According to the Banks industry distribution chart, China Man-Made Fiber ranks #41 out of 47 companies for Current Ratio. This places China Man-Made Fiber in the lower half of its industry. The industry median Current Ratio is 4.82. China Man-Made Fiber's value of 0.86 is 82.2% below this benchmark. Historically, China Man-Made Fiber's own Current Ratio has ranged from 0.84 to 0.98 over the past decade. While the company's 10-year median is 0.86 vs. the industry median of 4.82, China Man-Made Fiber 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 Banks company?
The median Current Ratio among Banks companies is 4.82, based on 47 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 Man-Made Fiber's current Current Ratio of 0.86 is 82.2% 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 Banks industry, the median Current Ratio is 4.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Man-Made Fiber's current Current Ratio is 0.86, which is near median its own 10-year median of 0.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Man-Made Fiber stock overvalued right now?
Based on GuruFocus' analysis, China Man-Made Fiber (TPE:1718) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$9.31, compared to a current price of NT$13.60 — trading 46.1% above its estimated fair value. The current Current Ratio is 0.86, which is near median its 10-year median of 0.86 and 82.2% below the Banks industry median of 4.82. China Man-Made Fiber's overall GF Score™ is 65/100 with 9 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 Man-Made Fiber (TPE:1718), the current Current Ratio is 0.86 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 Man-Made Fiber (TPE:1718) Overvalued in 2026?

Based on GuruFocus' analysis, China Man-Made Fiber stock appears to be overvalued. The current stock price of NT$13.60 is trading 46.1% above its estimated GF Value™ of NT$9.31. GuruFocus considers China Man-Made Fiber to be Significantly Overvalued.

Key valuation signals for TPE:1718:

  • Current Ratio: 0.86 (near median its 10-year median of 0.86)
  • GF Value™: NT$9.31 vs. price of NT$13.60 (46.1% above fair value)
  • GF Score™: 65/100 with 9 warning signs
  • Industry Position: 82.2% below the Banks median (#41 of 47)

No single metric tells the full story. See the TPE:1718 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Man-Made Fiber Business Description

Address Xinsheng S. Road, 10th Floor, No. 50, Sector 1, World Trade Building, Zhongzheng District, Taipei City, TWN, 100
China Man-Made Fiber Corp makes and sells chemicals and fiber products, including polyester yarn and filament, and rayon yarn and fiber, which are used to make apparel, footwear, and industrial cloth. The company's segments include Chemical Industry Department, Chemical Fiber Department, Bank departments, and other departments. The majority of its revenue is generated from banking departments.
65GF Score

Get the complete analysis for TPE:1718

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

NT$13.60
Price
NT$9.31
GF Value