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. Sinphar Pharmaceutical Co's current ratio for the quarter that ended in Dec. 2025 was 2.50.
Sinphar Pharmaceutical Co has a current ratio of 2.50. It generally indicates good short-term financial strength.
The historical rank and industry rank for Sinphar Pharmaceutical Co's Current Ratio or its related term are showing as below:
TPE:1734'
s Current Ratio Range Over the Past 10 Years
Min: 1.76 Med: 2.08 Max: 2.65
Current: 2.5
During the past 13 years, Sinphar Pharmaceutical Co's highest Current Ratio was 2.65. The lowest was 1.76. And the median was 2.08.
TPE:1734's Current Ratio is ranked worse than 62.3% of 1411
companies
in the Biotechnology industry
Industry Median: 3.91
vs TPE:1734: 2.50
Sinphar Pharmaceutical Co (TPE:1734) 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.
Sinphar Pharmaceutical Co Current Ratio Related Terms
Sinphar Pharmaceutical 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:1734 vs VRTX, REGN, ALNY: Current Ratio Comparison
For the Biotechnology subindustry, Sinphar Pharmaceutical 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.
Sinphar Pharmaceutical Co Current Ratio vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Sinphar Pharmaceutical Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Sinphar Pharmaceutical 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.
Sinphar Pharmaceutical Co (TPE:1734) has a Current Ratio of 2.50 as of Dec. 2025. This is 20% above median its historical median of 2.08. Over the past decade, Sinphar Pharmaceutical Co's Current Ratio has ranged from 1.76 to 2.65. According to the industry distribution chart, Sinphar Pharmaceutical Co ranks #879 out of 1411 companies in the Biotechnology industry, placing it in the top 62.3%.
Is Sinphar Pharmaceutical Co's Current Ratio too high?
Sinphar Pharmaceutical Co's current Current Ratio of 2.50 is 20% above median its 10-year median of 2.08. Over the past 10 years, this metric has ranged from a low of 1.76 to a high of 2.65. The Biotechnology industry median Current Ratio is 3.91. Sinphar Pharmaceutical Co's value of 2.50 is 36.1% below this industry median. Based on the distribution chart, Sinphar Pharmaceutical Co ranks #879 out of 1411 companies in the Biotechnology industry, which is below the industry midpoint. Overall, Sinphar Pharmaceutical Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sinphar Pharmaceutical Co's Current Ratio compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Sinphar Pharmaceutical Co ranks #879 out of 1411 companies for Current Ratio. This places Sinphar Pharmaceutical Co in the lower half of its industry. The industry median Current Ratio is 3.91. Sinphar Pharmaceutical Co's value of 2.50 is 36.1% below this benchmark. Historically, Sinphar Pharmaceutical Co's own Current Ratio has ranged from 1.76 to 2.65 over the past decade. While the company's 10-year median is 2.08 vs. the industry median of 3.91, Sinphar Pharmaceutical 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 Biotechnology company?
The median Current Ratio among Biotechnology companies is 3.91, based on 1,411 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. Sinphar Pharmaceutical Co's current Current Ratio of 2.50 is 36.1% 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 Biotechnology industry, the median Current Ratio is 3.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sinphar Pharmaceutical Co's current Current Ratio is 2.50, which is 20% above median its own 10-year median of 2.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sinphar Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, Sinphar Pharmaceutical Co (TPE:1734) is currently considered Fairly Valued. The stock's GF Value™ is NT$33.14, compared to a current price of NT$32.90 — trading 0.7% below its estimated fair value. The current Current Ratio is 2.50, which is 20% above median its 10-year median of 2.08 and 36.1% below the Biotechnology industry median of 3.91. Sinphar Pharmaceutical Co's overall GF Score™ is 82/100 with 1 warning sign 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 Sinphar Pharmaceutical Co (TPE:1734), the current Current Ratio is 2.50 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 Sinphar Pharmaceutical Co (TPE:1734) Overvalued in 2026?
Based on GuruFocus' analysis, Sinphar Pharmaceutical Co stock appears to be undervalued.
The current stock price of NT$32.90 is trading 0.7% below its estimated GF Value™ of NT$33.14.
GuruFocus considers Sinphar Pharmaceutical Co to be Fairly Valued.
Key valuation signals for TPE:1734:
Current Ratio: 2.50 (20% above median its 10-year median of 2.08)
GF Value™: NT$33.14 vs. price of NT$32.90 (0.7% below fair value)
Industry Position: 36.1% below the Biotechnology median (#879 of 1411)
No single metric tells the full story. See the TPE:1734 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sinphar Pharmaceutical Co Ltd operates in the pharmaceutical segment. The company mainly engages in the production, processing, and trading of various Chinese medicines, medicinal cosmetics, and nutrients. The company's reportable segments are; Pharmaceuticals which derives key revenue, Healthy food, and others. Geographically, the company generates a majority of its revenue from Taiwan and the rest from China, Vietnam, Indonesia, America, and other regions.
82GF Score
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