Lotus Pharmaceutical Co (TPE:1795) Current Ratio: 1.57 (As of Dec. 2025) — 14% Below Median


TPE:1795 Lotus Pharmaceutical Co Ltd TPE:1795
76 GF Score
Price NT$192.00
GF Value NT$445.46
Valuation Possible Value Trap
! 4 Warning Signs
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What is Lotus Pharmaceutical Co Current Ratio?

Lotus Pharmaceutical Co TPE:1795 +1.59% 76 Current Ratio is 1.57 as of Dec. 2025, which is 14% below its 10-year median of 1.83. GuruFocus rates TPE:1795 with a GF Score™ of 76/100 and a GF Value™ of NT$445.46 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 997 Drug Manufacturers companies, Lotus Pharmaceutical Co ranks worse than 63.29% 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. Lotus Pharmaceutical Co's current ratio for the quarter that ended in Dec. 2025 was 1.57.

Lotus Pharmaceutical Co has a current ratio of 1.57. It generally indicates good short-term financial strength.

The historical rank and industry rank for Lotus Pharmaceutical Co's Current Ratio or its related term are showing as below:

TPE:1795' s Current Ratio Range Over the Past 10 Years
Min: 1.38   Med: 1.83   Max: 2.8
Current: 1.57

During the past 13 years, Lotus Pharmaceutical Co's highest Current Ratio was 2.80. The lowest was 1.38. And the median was 1.83.

TPE:1795's Current Ratio is ranked worse than
63.29% of 997 companies
in the Drug Manufacturers industry
Industry Median: 2 vs TPE:1795: 1.57

Lotus Pharmaceutical Co  (TPE:1795) 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.


Lotus Pharmaceutical Co Current Ratio Related Terms


Lotus Pharmaceutical Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Lotus Pharmaceutical 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.

Lotus Pharmaceutical Co Current Ratio Chart

Lotus Pharmaceutical Co 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 1.93 1.81 2.80 2.14 1.57

Lotus Pharmaceutical Co 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 2.14 1.93 1.55 1.81 1.57

TPE:1795 vs ZTS, UTHR: Current Ratio Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Lotus 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.


Lotus Pharmaceutical Co Current Ratio vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Lotus Pharmaceutical Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Lotus Pharmaceutical Co's Current Ratio falls into.


TPE:1795
76GF Score
Lotus Pharmaceutical Co Ltd TPE:1795
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Lotus Pharmaceutical Co 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.

Lotus Pharmaceutical Co'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 )
=26452.718/16878.826
=1.57

Lotus Pharmaceutical Co'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 )
=26452.718/16878.826
=1.57

* 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 1.57 mean?
Lotus Pharmaceutical Co (TPE:1795) has a Current Ratio of 1.57 as of Dec. 2025. This is 14% below median its historical median of 1.83. Over the past decade, Lotus Pharmaceutical Co's Current Ratio has ranged from 1.38 to 2.80. According to the industry distribution chart, Lotus Pharmaceutical Co ranks #631 out of 997 companies in the Drug Manufacturers industry, placing it in the top 63.3%.
Is Lotus Pharmaceutical Co's Current Ratio too high?
Lotus Pharmaceutical Co's current Current Ratio of 1.57 is 14% below median its 10-year median of 1.83. Over the past 10 years, this metric has ranged from a low of 1.38 to a high of 2.80. The Drug Manufacturers industry median Current Ratio is 2.00. Lotus Pharmaceutical Co's value of 1.57 is 21.5% below this industry median. Based on the distribution chart, Lotus Pharmaceutical Co ranks #631 out of 997 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Lotus Pharmaceutical Co has a GF Score™ of 76/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lotus Pharmaceutical Co's Current Ratio compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Lotus Pharmaceutical Co ranks #631 out of 997 companies for Current Ratio. This places Lotus Pharmaceutical Co in the lower half of its industry. The industry median Current Ratio is 2.00. Lotus Pharmaceutical Co's value of 1.57 is 21.5% below this benchmark. Historically, Lotus Pharmaceutical Co's own Current Ratio has ranged from 1.38 to 2.80 over the past decade. While the company's 10-year median is 1.83 vs. the industry median of 2.00, Lotus 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 Drug Manufacturers company?
The median Current Ratio among Drug Manufacturers companies is 2.00, based on 997 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. Lotus Pharmaceutical Co's current Current Ratio of 1.57 is 21.5% 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 Drug Manufacturers industry, the median Current Ratio is 2.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lotus Pharmaceutical Co's current Current Ratio is 1.57, which is 14% below median its own 10-year median of 1.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus Pharmaceutical Co stock overvalued right now?
Based on GuruFocus' analysis, Lotus Pharmaceutical Co (TPE:1795) is currently considered Possible Value Trap. The stock's GF Value™ is NT$445.46, compared to a current price of NT$192.00 — trading 56.9% below its estimated fair value. The current Current Ratio is 1.57, which is 14% below median its 10-year median of 1.83 and 21.5% below the Drug Manufacturers industry median of 2.00. Lotus Pharmaceutical Co's overall GF Score™ is 76/100 with 4 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 Lotus Pharmaceutical Co (TPE:1795), the current Current Ratio is 1.57 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 Lotus Pharmaceutical Co (TPE:1795) Overvalued in 2026?

Based on GuruFocus' analysis, Lotus Pharmaceutical Co stock appears to be undervalued. The current stock price of NT$192.00 is trading 56.9% below its estimated GF Value™ of NT$445.46. GuruFocus considers Lotus Pharmaceutical Co to be Possible Value Trap.

Key valuation signals for TPE:1795:

  • Current Ratio: 1.57 (14% below median its 10-year median of 1.83)
  • GF Value™: NT$445.46 vs. price of NT$192.00 (56.9% below fair value)
  • GF Score™: 76/100 with 4 warning signs
  • Industry Position: 21.5% below the Drug Manufacturers median (#631 of 997)

No single metric tells the full story. See the TPE:1795 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lotus Pharmaceutical Co Business Description

Address Song Ren Road, No. 277, 17th Floor, Xin Yi District, Taipei, TWN, 11046
Lotus Pharmaceutical Co Ltd is engaged in the healthcare sector. Along with its subsidiaries, it is engaged in the research and development, manufacturing, and sales of generic and branded pharmaceutical products, as well as consulting services. Its product portfolio comprises biosimilars, generic medicines, branded medicines, and various therapies in its research and development pipeline. The Group offers a differentiated portfolio of pharmaceuticals spanning several therapeutic areas, including oncology and immunology, CNS, women's health, primary care and lifestyle, and nephrology, among others. Geographically, it generates maximum revenue from the United States, and the rest from Taiwan, South Korea, Singapore, and other countries.
76GF Score

Get the complete analysis for TPE:1795

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

NT$192.00
Price
NT$445.46
GF Value