Chung Hwa Pulp (TPE:1905) Current Ratio: 1.15 (As of Dec. 2025) — Near Median


TPE:1905 Chung Hwa Pulp Corp TPE:1905
63 GF Score
Price NT$16.75
GF Value NT$17.24
Valuation Fairly Valued
! 11 Warning Signs
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What is Chung Hwa Pulp Current Ratio?

Chung Hwa Pulp TPE:1905 +4.36% 63 Current Ratio is 1.15 as of Dec. 2025, which is 3% below its 10-year median of 1.18. GuruFocus rates TPE:1905 with a GF Score™ of 63/100 and a GF Value™ of NT$17.24 (Fairly Valued). The stock has 11 warning signs investors should review. Among 289 Forest Products companies, Chung Hwa Pulp ranks worse than 71.63% 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. Chung Hwa Pulp's current ratio for the quarter that ended in Dec. 2025 was 1.15.

Chung Hwa Pulp has a current ratio of 1.15. It generally indicates good short-term financial strength.

The historical rank and industry rank for Chung Hwa Pulp's Current Ratio or its related term are showing as below:

TPE:1905' s Current Ratio Range Over the Past 10 Years
Min: 1.07   Med: 1.18   Max: 2.51
Current: 1.15

During the past 13 years, Chung Hwa Pulp's highest Current Ratio was 2.51. The lowest was 1.07. And the median was 1.18.

TPE:1905's Current Ratio is ranked worse than
71.63% of 289 companies
in the Forest Products industry
Industry Median: 1.52 vs TPE:1905: 1.15

Chung Hwa Pulp  (TPE:1905) 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.


Chung Hwa Pulp Current Ratio Related Terms


Chung Hwa Pulp Current Ratio Historical Data

* Premium members only.

The historical data trend for Chung Hwa Pulp'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.

Chung Hwa Pulp Current Ratio Chart

Chung Hwa Pulp 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 1.09 2.51 1.13 1.17 1.15

Chung Hwa Pulp 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 1.17 1.15 1.09 1.10 1.15

Chung Hwa Pulp Current Ratio Competitor Comparison

For the Paper & Paper Products subindustry, Chung Hwa Pulp'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.


Chung Hwa Pulp Current Ratio vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, Chung Hwa Pulp's Current Ratio distribution charts can be found below:

* The bar in red indicates where Chung Hwa Pulp's Current Ratio falls into.


TPE:1905
63GF Score
Chung Hwa Pulp Corp TPE:1905
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Chung Hwa Pulp 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.

Chung Hwa Pulp'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 )
=20212.472/17573.778
=1.15

Chung Hwa Pulp'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 )
=20212.472/17573.778
=1.15

* 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 1.15 mean?
Chung Hwa Pulp (TPE:1905) has a Current Ratio of 1.15 as of Dec. 2025. This is near median its historical median of 1.18. Over the past decade, Chung Hwa Pulp's Current Ratio has ranged from 1.07 to 2.51. According to the industry distribution chart, Chung Hwa Pulp ranks #207 out of 289 companies in the Forest Products industry, placing it in the top 71.6%.
Is Chung Hwa Pulp's Current Ratio too high?
Chung Hwa Pulp's current Current Ratio of 1.15 is near median its 10-year median of 1.18. Over the past 10 years, this metric has ranged from a low of 1.07 to a high of 2.51. The Forest Products industry median Current Ratio is 1.52. Chung Hwa Pulp's value of 1.15 is 24.3% below this industry median. Based on the distribution chart, Chung Hwa Pulp ranks #207 out of 289 companies in the Forest Products industry, which is below the industry midpoint. Overall, Chung Hwa Pulp has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Chung Hwa Pulp's Current Ratio compare to competitors?
According to the Forest Products industry distribution chart, Chung Hwa Pulp ranks #207 out of 289 companies for Current Ratio. This places Chung Hwa Pulp in the lower half of its industry. The industry median Current Ratio is 1.52. Chung Hwa Pulp's value of 1.15 is 24.3% below this benchmark. Historically, Chung Hwa Pulp's own Current Ratio has ranged from 1.07 to 2.51 over the past decade. While the company's 10-year median is 1.18 vs. the industry median of 1.52, Chung Hwa Pulp 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 Forest Products company?
The median Current Ratio among Forest Products companies is 1.52, based on 289 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. Chung Hwa Pulp's current Current Ratio of 1.15 is 24.3% 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 Forest Products industry, the median Current Ratio is 1.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chung Hwa Pulp's current Current Ratio is 1.15, which is near median its own 10-year median of 1.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chung Hwa Pulp stock overvalued right now?
Based on GuruFocus' analysis, Chung Hwa Pulp (TPE:1905) is currently considered Fairly Valued. The stock's GF Value™ is NT$17.24, compared to a current price of NT$16.75 — trading 2.8% below its estimated fair value. The current Current Ratio is 1.15, which is near median its 10-year median of 1.18 and 24.3% below the Forest Products industry median of 1.52. Chung Hwa Pulp's overall GF Score™ is 63/100 with 11 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 Chung Hwa Pulp (TPE:1905), the current Current Ratio is 1.15 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 Chung Hwa Pulp (TPE:1905) Overvalued in 2026?

Based on GuruFocus' analysis, Chung Hwa Pulp stock appears to be undervalued. The current stock price of NT$16.75 is trading 2.8% below its estimated GF Value™ of NT$17.24. GuruFocus considers Chung Hwa Pulp to be Fairly Valued.

Key valuation signals for TPE:1905:

  • Current Ratio: 1.15 (near median its 10-year median of 1.18)
  • GF Value™: NT$17.24 vs. price of NT$16.75 (2.8% below fair value)
  • GF Score™: 63/100 with 11 warning signs
  • Industry Position: 24.3% below the Forest Products median (#207 of 289)

No single metric tells the full story. See the TPE:1905 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chung Hwa Pulp Business Description

Address No. 51, Chongqing South Road, 12th Floor, Section 2, Taipei City, TWN
Chung Hwa Pulp Corp is engaged in the production and sale of pulp and paper. Its businesses include specialty paper, pulp, paper and paperboard, tape and other businesses. The Company operates through the Pulp and Fine Paper segment, which generates maximum revenue, and the Forestry segment. Its activities include the manufacture and sale of cardboard, paper and pulp, as well as seedling cultivation and reforestation. Geographically, the Group operates in Taiwan and mainland China, with Taiwan generating maximum revenue.
63GF Score

Get the complete analysis for TPE:1905

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

NT$16.75
Price
NT$17.24
GF Value