Orient Semiconductor Electronics (TPE:2329) Current Ratio: 1.35 (As of Dec. 2025) — Near Median


TPE:2329 Orient Semiconductor Electronics Ltd TPE:2329
80 GF Score
Price NT$53.10
GF Value NT$50.92
Valuation Fairly Valued
! 1 Warning Sign
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What is Orient Semiconductor Electronics Current Ratio?

Orient Semiconductor Electronics TPE:2329 -1.12% 80 Current Ratio is 1.35 as of Dec. 2025, which is 2% above its 10-year median of 1.32. GuruFocus rates TPE:2329 with a GF Score™ of 80/100 and a GF Value™ of NT$50.92 (Fairly Valued). The stock has 1 warning sign investors should review. Among 1,028 Semiconductors companies, Orient Semiconductor Electronics ranks worse than 77.92% 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. Orient Semiconductor Electronics's current ratio for the quarter that ended in Dec. 2025 was 1.35.

Orient Semiconductor Electronics has a current ratio of 1.35. It generally indicates good short-term financial strength.

The historical rank and industry rank for Orient Semiconductor Electronics's Current Ratio or its related term are showing as below:

TPE:2329' s Current Ratio Range Over the Past 10 Years
Min: 0.69   Med: 1.32   Max: 2.02
Current: 1.35

During the past 13 years, Orient Semiconductor Electronics's highest Current Ratio was 2.02. The lowest was 0.69. And the median was 1.32.

TPE:2329's Current Ratio is ranked worse than
77.92% of 1028 companies
in the Semiconductors industry
Industry Median: 2.48 vs TPE:2329: 1.35

Orient Semiconductor Electronics  (TPE:2329) 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.


Orient Semiconductor Electronics Current Ratio Related Terms


Orient Semiconductor Electronics Current Ratio Historical Data

* Premium members only.

The historical data trend for Orient Semiconductor Electronics'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.

Orient Semiconductor Electronics Current Ratio Chart

Orient Semiconductor Electronics 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 1.57 2.02 1.85 1.57 1.35

Orient Semiconductor Electronics 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 1.57 1.48 1.37 1.41 1.35

TPE:2329 vs NVDA, AVGO, MU: Current Ratio Comparison

For the Semiconductors subindustry, Orient Semiconductor Electronics'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.


Orient Semiconductor Electronics Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Orient Semiconductor Electronics's Current Ratio distribution charts can be found below:

* The bar in red indicates where Orient Semiconductor Electronics's Current Ratio falls into.


TPE:2329
80GF Score
Orient Semiconductor Electronics Ltd TPE:2329
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Orient Semiconductor Electronics 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.

Orient Semiconductor Electronics'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 )
=10681.781/7939.025
=1.35

Orient Semiconductor Electronics'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 )
=10681.781/7939.025
=1.35

* 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 1.35 mean?
Orient Semiconductor Electronics (TPE:2329) has a Current Ratio of 1.35 as of Dec. 2025. This is near median its historical median of 1.32. Over the past decade, Orient Semiconductor Electronics' Current Ratio has ranged from 0.69 to 2.02. According to the industry distribution chart, Orient Semiconductor Electronics ranks #801 out of 1028 companies in the Semiconductors industry, placing it in the top 77.9%.
Is Orient Semiconductor Electronics' Current Ratio too high?
Orient Semiconductor Electronics' current Current Ratio of 1.35 is near median its 10-year median of 1.32. Over the past 10 years, this metric has ranged from a low of 0.69 to a high of 2.02. The Semiconductors industry median Current Ratio is 2.48. Orient Semiconductor Electronics' value of 1.35 is 45.6% below this industry median. Based on the distribution chart, Orient Semiconductor Electronics ranks #801 out of 1028 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Orient Semiconductor Electronics has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Orient Semiconductor Electronics' Current Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Orient Semiconductor Electronics ranks #801 out of 1028 companies for Current Ratio. This places Orient Semiconductor Electronics in the lower half of its industry. The industry median Current Ratio is 2.48. Orient Semiconductor Electronics' value of 1.35 is 45.6% below this benchmark. Historically, Orient Semiconductor Electronics' own Current Ratio has ranged from 0.69 to 2.02 over the past decade. While the company's 10-year median is 1.32 vs. the industry median of 2.48, Orient Semiconductor Electronics 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 Semiconductors company?
The median Current Ratio among Semiconductors companies is 2.48, based on 1,028 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. Orient Semiconductor Electronics's current Current Ratio of 1.35 is 45.6% 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 Semiconductors industry, the median Current Ratio is 2.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Orient Semiconductor Electronics's current Current Ratio is 1.35, which is near median its own 10-year median of 1.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Semiconductor Electronics stock overvalued right now?
Based on GuruFocus' analysis, Orient Semiconductor Electronics (TPE:2329) is currently considered Fairly Valued. The stock's GF Value™ is NT$50.92, compared to a current price of NT$53.10 — trading 4.3% above its estimated fair value. The current Current Ratio is 1.35, which is near median its 10-year median of 1.32 and 45.6% below the Semiconductors industry median of 2.48. Orient Semiconductor Electronics' overall GF Score™ is 80/100 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 Orient Semiconductor Electronics (TPE:2329), the current Current Ratio is 1.35 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 Orient Semiconductor Electronics (TPE:2329) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Semiconductor Electronics stock appears to be overvalued. The current stock price of NT$53.10 is trading 4.3% above its estimated GF Value™ of NT$50.92. GuruFocus considers Orient Semiconductor Electronics to be Fairly Valued.

Key valuation signals for TPE:2329:

  • Current Ratio: 1.35 (near median its 10-year median of 1.32)
  • GF Value™: NT$50.92 vs. price of NT$53.10 (4.3% above fair value)
  • GF Score™: 80/100 with 1 warning sign
  • Industry Position: 45.6% below the Semiconductors median (#801 of 1028)

No single metric tells the full story. See the TPE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Semiconductor Electronics Business Description

Address No. 9 Central 3rd Street, Nanzi Processing Export Zone, Kaohsiung, TWN, 811
Orient Semiconductor Electronics Ltd is engaged in various types of integrated circuit, semiconductor components, computer motherboard, various types of electronic inventory, manufacture, combination, processing and export of computer and communication circuit board. Its segments include Packaging and testing services, and Electronic manufacturing services.
80GF Score

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

NT$53.10
Price
NT$50.92
GF Value