CUB ElecpartsTPE:2231 -0.43%69 Current Ratio is 1.56 as of Dec. 2025, which is 7% below its 10-year median of 1.68. GuruFocus rates TPE:2231 with a GF Score™ of 69/100 and a GF Value™ of NT$101.56 (Modestly Overvalued). The stock has 8 warning signs investors should review. Among 1,335 Vehicles & Parts companies, CUB Elecparts ranks better than 51.24% 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. CUB Elecparts's current ratio for the quarter that ended in Dec. 2025 was 1.56.
CUB Elecparts has a current ratio of 1.56. It generally indicates good short-term financial strength.
The historical rank and industry rank for CUB Elecparts's Current Ratio or its related term are showing as below:
TPE:2231'
s Current Ratio Range Over the Past 10 Years
Min: 1.42 Med: 1.68 Max: 2.52
Current: 1.56
During the past 13 years, CUB Elecparts's highest Current Ratio was 2.52. The lowest was 1.42. And the median was 1.68.
TPE:2231's Current Ratio is ranked better than 51.24% of 1335
companies
in the Vehicles & Parts industry
Industry Median: 1.53
vs TPE:2231: 1.56
CUB Elecparts (TPE:2231) 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.
CUB Elecparts Current Ratio Related Terms
CUB Elecparts Current Ratio Historical Data
* Premium members only.
The historical data trend for CUB Elecparts'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.
For the Auto Parts subindustry, CUB Elecparts'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.
CUB Elecparts Current Ratio vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, CUB Elecparts's Current Ratio distribution charts can be found below:
* The bar in red indicates where CUB Elecparts'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.
CUB Elecparts (TPE:2231) has a Current Ratio of 1.56 as of Dec. 2025. This is near median its historical median of 1.68. Over the past decade, CUB Elecparts' Current Ratio has ranged from 1.42 to 2.52. According to the industry distribution chart, CUB Elecparts ranks #651 out of 1335 companies in the Vehicles & Parts industry, placing it in the top 48.8%.
Is CUB Elecparts' Current Ratio too high?
CUB Elecparts' current Current Ratio of 1.56 is near median its 10-year median of 1.68. Over the past 10 years, this metric has ranged from a low of 1.42 to a high of 2.52. The Vehicles & Parts industry median Current Ratio is 1.53. CUB Elecparts' value of 1.56 is 2% above this industry median. Based on the distribution chart, CUB Elecparts ranks #651 out of 1335 companies in the Vehicles & Parts industry, which is above the industry midpoint. Overall, CUB Elecparts has a GF Score™ of 69/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CUB Elecparts' Current Ratio compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, CUB Elecparts ranks #651 out of 1335 companies for Current Ratio. This puts CUB Elecparts in the upper half of its industry. The industry median Current Ratio is 1.53. CUB Elecparts' value of 1.56 is 2% above this benchmark. Historically, CUB Elecparts' own Current Ratio has ranged from 1.42 to 2.52 over the past decade. While the company's 10-year median is 1.68 vs. the industry median of 1.53, CUB Elecparts has consistently been above 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 Vehicles & Parts company?
The median Current Ratio among Vehicles & Parts companies is 1.53, based on 1,335 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. CUB Elecparts's current Current Ratio of 1.56 is 2% above 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 Vehicles & Parts industry, the median Current Ratio is 1.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CUB Elecparts's current Current Ratio is 1.56, which is near median its own 10-year median of 1.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CUB Elecparts stock overvalued right now?
Based on GuruFocus' analysis, CUB Elecparts (TPE:2231) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$101.56, compared to a current price of NT$115.50 — trading 13.7% above its estimated fair value. The current Current Ratio is 1.56, which is near median its 10-year median of 1.68 and 2% above the Vehicles & Parts industry median of 1.53. CUB Elecparts' overall GF Score™ is 69/100 with 8 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 CUB Elecparts (TPE:2231), the current Current Ratio is 1.56 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 CUB Elecparts (TPE:2231) Overvalued in 2026?
Based on GuruFocus' analysis, CUB Elecparts stock appears to be overvalued.
The current stock price of NT$115.50 is trading 13.7% above its estimated GF Value™ of NT$101.56.
GuruFocus considers CUB Elecparts to be Modestly Overvalued.
Key valuation signals for TPE:2231:
Current Ratio: 1.56 (near median its 10-year median of 1.68)
GF Value™: NT$101.56 vs. price of NT$115.50 (13.7% above fair value)
Industry Position: 2% above the Vehicles & Parts median (#651 of 1335)
No single metric tells the full story. See the TPE:2231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CUB Elecparts Inc is engaged in the manufacturing, processing, trading, and project construction of various automobile parts, motor switches, electrical products, communications electronic products, and computer peripheral equipment. Its product offerings include tire pressure monitoring systems, driver assistance systems for vehicles, ignition lock switches, combination switches, ABS speed sensors, camshaft position sensors, etc. The Group's reportable segments are: Auto Parts, and Communication Equipment and Engineering. Maximum revenue is generated from the Auto Parts segment, which offers various auto parts and automobile and motorcycle motor switches. Geographically, the Group derives maximum revenue from the USA, and the rest from Taiwan, China, Germany, and other markets.
69GF Score
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