Lingsen Precision Industries (TPE:2369) Current Ratio: 2.38 (As of Dec. 2025) — Near Median


TPE:2369 Lingsen Precision Industries Ltd TPE:2369
59 GF Score
Price NT$39.95
GF Value NT$19.05
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Lingsen Precision Industries Current Ratio?

Lingsen Precision Industries TPE:2369 +4.17% 59 Current Ratio is 2.38 as of Dec. 2025, which is at its 10-year median of 2.38. GuruFocus rates TPE:2369 with a GF Score™ of 59/100 and a GF Value™ of NT$19.05 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,028 Semiconductors companies, Lingsen Precision Industries ranks worse than 51.75% 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. Lingsen Precision Industries's current ratio for the quarter that ended in Dec. 2025 was 2.38.

Lingsen Precision Industries has a current ratio of 2.38. It generally indicates good short-term financial strength.

The historical rank and industry rank for Lingsen Precision Industries's Current Ratio or its related term are showing as below:

TPE:2369' s Current Ratio Range Over the Past 10 Years
Min: 2.13   Med: 2.38   Max: 2.78
Current: 2.38

During the past 13 years, Lingsen Precision Industries's highest Current Ratio was 2.78. The lowest was 2.13. And the median was 2.38.

TPE:2369's Current Ratio is ranked worse than
51.75% of 1028 companies
in the Semiconductors industry
Industry Median: 2.48 vs TPE:2369: 2.38

Lingsen Precision Industries  (TPE:2369) 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.


Lingsen Precision Industries Current Ratio Related Terms


Lingsen Precision Industries Current Ratio Historical Data

* Premium members only.

The historical data trend for Lingsen Precision Industries'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.

Lingsen Precision Industries Current Ratio Chart

Lingsen Precision Industries 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 2.20 2.33 2.37 2.55 2.38

Lingsen Precision Industries 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 2.55 2.59 2.22 2.50 2.38

TPE:2369 vs AMAT, LRCX, KLAC: Current Ratio Comparison

For the Semiconductor Equipment & Materials subindustry, Lingsen Precision Industries'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.


Lingsen Precision Industries Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Lingsen Precision Industries's Current Ratio distribution charts can be found below:

* The bar in red indicates where Lingsen Precision Industries's Current Ratio falls into.


TPE:2369
59GF Score
Lingsen Precision Industries Ltd TPE:2369
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Lingsen Precision Industries 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.

Lingsen Precision Industries'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 )
=3828.563/1607.142
=2.38

Lingsen Precision Industries'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 )
=3828.563/1607.142
=2.38

* 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 2.38 mean?
Lingsen Precision Industries (TPE:2369) has a Current Ratio of 2.38 as of Dec. 2025. This is near median its historical median of 2.38. Over the past decade, Lingsen Precision Industries' Current Ratio has ranged from 2.13 to 2.78. According to the industry distribution chart, Lingsen Precision Industries ranks #532 out of 1028 companies in the Semiconductors industry, placing it in the top 51.8%.
Is Lingsen Precision Industries' Current Ratio too high?
Lingsen Precision Industries' current Current Ratio of 2.38 is near median its 10-year median of 2.38. Over the past 10 years, this metric has ranged from a low of 2.13 to a high of 2.78. The Semiconductors industry median Current Ratio is 2.48. Lingsen Precision Industries' value of 2.38 is 4% below this industry median. Based on the distribution chart, Lingsen Precision Industries ranks #532 out of 1028 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Lingsen Precision Industries has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lingsen Precision Industries' Current Ratio compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Lingsen Precision Industries ranks #532 out of 1028 companies for Current Ratio. This places Lingsen Precision Industries in the lower half of its industry. The industry median Current Ratio is 2.48. Lingsen Precision Industries' value of 2.38 is 4% below this benchmark. Historically, Lingsen Precision Industries' own Current Ratio has ranged from 2.13 to 2.78 over the past decade. While the company's 10-year median is 2.38 vs. the industry median of 2.48, Lingsen Precision Industries 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. Lingsen Precision Industries's current Current Ratio of 2.38 is 4% 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. Lingsen Precision Industries's current Current Ratio is 2.38, which is near median its own 10-year median of 2.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lingsen Precision Industries stock overvalued right now?
Based on GuruFocus' analysis, Lingsen Precision Industries (TPE:2369) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.05, compared to a current price of NT$39.95 — trading 109.7% above its estimated fair value. The current Current Ratio is 2.38, which is near median its 10-year median of 2.38 and 4% below the Semiconductors industry median of 2.48. Lingsen Precision Industries' overall GF Score™ is 59/100 with 5 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 Lingsen Precision Industries (TPE:2369), the current Current Ratio is 2.38 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 Lingsen Precision Industries (TPE:2369) Overvalued in 2026?

Based on GuruFocus' analysis, Lingsen Precision Industries stock appears to be overvalued. The current stock price of NT$39.95 is trading 109.7% above its estimated GF Value™ of NT$19.05. GuruFocus considers Lingsen Precision Industries to be Significantly Overvalued.

Key valuation signals for TPE:2369:

  • Current Ratio: 2.38 (near median its 10-year median of 2.38)
  • GF Value™: NT$19.05 vs. price of NT$39.95 (109.7% above fair value)
  • GF Score™: 59/100 with 5 warning signs
  • Industry Position: 4% below the Semiconductors median (#532 of 1028)

No single metric tells the full story. See the TPE:2369 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lingsen Precision Industries Business Description

Address No. 5-1, Nan\'er Road, Tanzi District, Taichung, TWN, 427058
Lingsen Precision Industries Ltd operates in the semiconductor industry. The company is engaged in the packaging, processing, testing, and distribution of integrated circuits and various semiconductor components. The main business is IC packaging and testing as well as optoelectronic devices.
59GF Score

Get the complete analysis for TPE:2369

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

NT$39.95
Price
NT$19.05
GF Value