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. Yieh Phui Enterprise Co's current ratio for the quarter that ended in Dec. 2025 was 0.96.
Yieh Phui Enterprise Co has a current ratio of 0.96. It indicates that the company may have difficulty meeting its current obligations. Low values, however, do not indicate a critical problem. If Yieh Phui Enterprise Co 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 Yieh Phui Enterprise Co's Current Ratio or its related term are showing as below:
TPE:2023'
s Current Ratio Range Over the Past 10 Years
Min: 0.76 Med: 0.97 Max: 1.1
Current: 0.96
During the past 13 years, Yieh Phui Enterprise Co's highest Current Ratio was 1.10. The lowest was 0.76. And the median was 0.97.
TPE:2023's Current Ratio is ranked worse than 82.05% of 635
companies
in the Steel industry
Industry Median: 1.63
vs TPE:2023: 0.96
Yieh Phui Enterprise Co (TPE:2023) 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.
Yieh Phui Enterprise Co Current Ratio Related Terms
Yieh Phui Enterprise 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:2023 vs NUE, STLD, RS: Current Ratio Comparison
For the Steel subindustry, Yieh Phui Enterprise 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.
Yieh Phui Enterprise Co Current Ratio vs Steel Industry
For the Steel industry and Basic Materials sector, Yieh Phui Enterprise Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Yieh Phui Enterprise 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.
Yieh Phui Enterprise Co (TPE:2023) has a Current Ratio of 0.96 as of Dec. 2025. This is near median its historical median of 0.97. Over the past decade, Yieh Phui Enterprise Co's Current Ratio has ranged from 0.76 to 1.10. According to the industry distribution chart, Yieh Phui Enterprise Co ranks #521 out of 635 companies in the Steel industry, placing it in the top 82%.
Is Yieh Phui Enterprise Co's Current Ratio too high?
Yieh Phui Enterprise Co's current Current Ratio of 0.96 is near median its 10-year median of 0.97. Over the past 10 years, this metric has ranged from a low of 0.76 to a high of 1.10. The Steel industry median Current Ratio is 1.63. Yieh Phui Enterprise Co's value of 0.96 is 41.1% below this industry median. Based on the distribution chart, Yieh Phui Enterprise Co ranks #521 out of 635 companies in the Steel industry, which is in the bottom quartile relative to peers. Overall, Yieh Phui Enterprise Co has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yieh Phui Enterprise Co's Current Ratio compare to NUE and STLD?
According to the Steel industry distribution chart, Yieh Phui Enterprise Co ranks #521 out of 635 companies for Current Ratio. This places Yieh Phui Enterprise Co in the lower half of its industry. The industry median Current Ratio is 1.63. Yieh Phui Enterprise Co's value of 0.96 is 41.1% below this benchmark. Historically, Yieh Phui Enterprise Co's own Current Ratio has ranged from 0.76 to 1.10 over the past decade. While the company's 10-year median is 0.97 vs. the industry median of 1.63, Yieh Phui Enterprise 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. Yieh Phui Enterprise Co's current Current Ratio of 0.96 is 41.1% 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 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. Yieh Phui Enterprise Co's current Current Ratio is 0.96, which is near median its own 10-year median of 0.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yieh Phui Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Yieh Phui Enterprise Co (TPE:2023) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.95, compared to a current price of NT$13.45 — trading 3.6% below its estimated fair value. The current Current Ratio is 0.96, which is near median its 10-year median of 0.97 and 41.1% below the Steel industry median of 1.63. Yieh Phui Enterprise Co's overall GF Score™ is 64/100 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 Yieh Phui Enterprise Co (TPE:2023), the current Current Ratio is 0.96 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 Yieh Phui Enterprise Co (TPE:2023) Overvalued in 2026?
Based on GuruFocus' analysis, Yieh Phui Enterprise Co stock appears to be undervalued.
The current stock price of NT$13.45 is trading 3.6% below its estimated GF Value™ of NT$13.95.
GuruFocus considers Yieh Phui Enterprise Co to be Fairly Valued.
Key valuation signals for TPE:2023:
Current Ratio: 0.96 (near median its 10-year median of 0.97)
GF Value™: NT$13.95 vs. price of NT$13.45 (3.6% below fair value)
Industry Position: 41.1% below the Steel median (#521 of 635)
No single metric tells the full story. See the TPE:2023 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Yieh Phui Enterprise Co Ltd is engaged in the processing, manufacturing, marketing, and import/export trading of rolled steel coils, refined steel, molded steel, steel and iron wires, galvanized steel, pre-painted steel, and surface-treated metal. The Company operates through the Yieh Phui Business Group (including Yieh Phui USA), Yieh Hsing Business Group, Shin Yang Business Group, EMMT Business Group, Yieh Phui (China) Business Group (including Yieh Phui Hong Kong), which generates the maximum revenue, Great Emperor Business Group, Kings Garden Business Group, and other business entities. The Company operates in Taiwan, the Americas, Asia, Europe, which generates the maximum revenue, and other regions.
64GF Score
Get the complete analysis for TPE:2023
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