China Steel Structure Co (TPE:2013) Current Ratio: 1.23 (As of Dec. 2025) — Near Median


TPE:2013 China Steel Structure Co Ltd TPE:2013
81 GF Score
Price NT$44.00
GF Value NT$57.88
Valuation Modestly Undervalued
! 1 Warning Sign
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What is China Steel Structure Co Current Ratio?

China Steel Structure Co TPE:2013 +0.57% 81 Current Ratio is 1.23 as of Dec. 2025, which is 3% above its 10-year median of 1.19. GuruFocus rates TPE:2013 with a GF Score™ of 81/100 and a GF Value™ of NT$57.88 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 635 Steel companies, China Steel Structure Co ranks worse than 69.92% 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 Steel Structure Co's current ratio for the quarter that ended in Dec. 2025 was 1.23.

China Steel Structure Co has a current ratio of 1.23. It generally indicates good short-term financial strength.

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

TPE:2013' s Current Ratio Range Over the Past 10 Years
Min: 1.07   Med: 1.19   Max: 1.38
Current: 1.23

During the past 13 years, China Steel Structure Co's highest Current Ratio was 1.38. The lowest was 1.07. And the median was 1.19.

TPE:2013's Current Ratio is ranked worse than
69.92% of 635 companies
in the Steel industry
Industry Median: 1.63 vs TPE:2013: 1.23

China Steel Structure Co  (TPE:2013) 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 Steel Structure Co Current Ratio Related Terms


China Steel Structure Co Current Ratio Historical Data

* Premium members only.

The historical data trend for China Steel Structure 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.

China Steel Structure Co Current Ratio Chart

China Steel Structure 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 1.27 1.38 1.26 1.19 1.23

China Steel Structure 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 1.19 1.21 1.17 1.22 1.23

TPE:2013 vs NUE, STLD, RS: Current Ratio Comparison

For the Steel subindustry, China Steel Structure 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.


China Steel Structure Co Current Ratio vs Steel Industry

For the Steel industry and Basic Materials sector, China Steel Structure Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where China Steel Structure Co's Current Ratio falls into.


TPE:2013
81GF Score
China Steel Structure Co Ltd TPE:2013
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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China Steel Structure 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.

China Steel Structure 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 )
=10548.11/8601.098
=1.23

China Steel Structure 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 )
=10548.11/8601.098
=1.23

* 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 1.23 mean?
China Steel Structure Co (TPE:2013) has a Current Ratio of 1.23 as of Dec. 2025. This is near median its historical median of 1.19. Over the past decade, China Steel Structure Co's Current Ratio has ranged from 1.07 to 1.38. According to the industry distribution chart, China Steel Structure Co ranks #444 out of 635 companies in the Steel industry, placing it in the top 69.9%.
Is China Steel Structure Co's Current Ratio too high?
China Steel Structure Co's current Current Ratio of 1.23 is near median its 10-year median of 1.19. Over the past 10 years, this metric has ranged from a low of 1.07 to a high of 1.38. The Steel industry median Current Ratio is 1.63. China Steel Structure Co's value of 1.23 is 24.5% below this industry median. Based on the distribution chart, China Steel Structure Co ranks #444 out of 635 companies in the Steel industry, which is below the industry midpoint. Overall, China Steel Structure Co has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Steel Structure Co's Current Ratio compare to NUE and STLD?
According to the Steel industry distribution chart, China Steel Structure Co ranks #444 out of 635 companies for Current Ratio. This places China Steel Structure Co in the lower half of its industry. The industry median Current Ratio is 1.63. China Steel Structure Co's value of 1.23 is 24.5% below this benchmark. Historically, China Steel Structure Co's own Current Ratio has ranged from 1.07 to 1.38 over the past decade. While the company's 10-year median is 1.19 vs. the industry median of 1.63, China Steel Structure 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 Steel company?
The median Current Ratio among Steel companies is 1.63, based on 635 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 Steel Structure Co's current Current Ratio of 1.23 is 24.5% 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 Steel industry, the median Current Ratio is 1.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Steel Structure Co's current Current Ratio is 1.23, which is near median its own 10-year median of 1.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Steel Structure Co stock overvalued right now?
Based on GuruFocus' analysis, China Steel Structure Co (TPE:2013) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$57.88, compared to a current price of NT$44.00 — trading 24% below its estimated fair value. The current Current Ratio is 1.23, which is near median its 10-year median of 1.19 and 24.5% below the Steel industry median of 1.63. China Steel Structure Co's overall GF Score™ is 81/100 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 China Steel Structure Co (TPE:2013), the current Current Ratio is 1.23 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 Steel Structure Co (TPE:2013) Overvalued in 2026?

Based on GuruFocus' analysis, China Steel Structure Co stock appears to be undervalued. The current stock price of NT$44.00 is trading 24% below its estimated GF Value™ of NT$57.88. GuruFocus considers China Steel Structure Co to be Modestly Undervalued.

Key valuation signals for TPE:2013:

  • Current Ratio: 1.23 (near median its 10-year median of 1.19)
  • GF Value™: NT$57.88 vs. price of NT$44.00 (24% below fair value)
  • GF Score™: 81/100 with 1 warning sign
  • Industry Position: 24.5% below the Steel median (#444 of 635)

No single metric tells the full story. See the TPE:2013 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Steel Structure Co Business Description

Address No.500 Zhongxing Road, Yanchao district, Kaohsiung, TWN, 82477
China Steel Structure Co Ltd is engaged in designing, processing, manufacturing, assembling and selling steel built-up sections; providing technical services for the construction of steel structures, importing and exporting metal and construction materials and real estate leasing. The Group's reportable segments are CSSC, USEC and Others and generates majority revenue from CSSC segment. Geographically, the Group mainly operates in Taiwan region.
81GF Score

Get the complete analysis for TPE:2013

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

NT$44.00
Price
NT$57.88
GF Value