Sunplus Technology Co (TPE:2401) Current Ratio: 4.50 (As of Dec. 2025) — Near Median


TPE:2401 Sunplus Technology Co Ltd TPE:2401
66 GF Score
Price NT$32.70
GF Value NT$27.78
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Sunplus Technology Co Current Ratio?

Sunplus Technology Co TPE:2401 -2.24% 66 Current Ratio is 4.50 as of Dec. 2025, which is 8% above its 10-year median of 4.16. GuruFocus rates TPE:2401 with a GF Score™ of 66/100 and a GF Value™ of NT$27.78 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 1,027 Semiconductors companies, Sunplus Technology Co ranks better than 76.24% 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. Sunplus Technology Co's current ratio for the quarter that ended in Dec. 2025 was 4.50.

Sunplus Technology Co has a current ratio of 4.50. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.

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

TPE:2401' s Current Ratio Range Over the Past 10 Years
Min: 2.89   Med: 4.16   Max: 4.9
Current: 4.5

During the past 13 years, Sunplus Technology Co's highest Current Ratio was 4.90. The lowest was 2.89. And the median was 4.16.

TPE:2401's Current Ratio is ranked better than
76.24% of 1027 companies
in the Semiconductors industry
Industry Median: 2.49 vs TPE:2401: 4.50

Sunplus Technology Co  (TPE:2401) 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.


Sunplus Technology Co Current Ratio Related Terms


Sunplus Technology Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Sunplus Technology 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.

Sunplus Technology Co Current Ratio Chart

Sunplus Technology 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 3.39 4.90 4.37 4.57 4.50

Sunplus Technology 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 4.57 4.28 3.49 4.33 4.50

TPE:2401 vs NVDA, AVGO, MU: Current Ratio Comparison

For the Semiconductors subindustry, Sunplus Technology 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.


Sunplus Technology Co Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Sunplus Technology Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Sunplus Technology Co's Current Ratio falls into.


TPE:2401
66GF Score
Sunplus Technology Co Ltd TPE:2401
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Sunplus Technology 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.

Sunplus Technology 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 )
=8324.345/1850.364
=4.50

Sunplus Technology 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 )
=8324.345/1850.364
=4.50

* 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 4.50 mean?
Sunplus Technology Co (TPE:2401) has a Current Ratio of 4.50 as of Dec. 2025. This is near median its historical median of 4.16. Over the past decade, Sunplus Technology Co's Current Ratio has ranged from 2.89 to 4.90. According to the industry distribution chart, Sunplus Technology Co ranks #244 out of 1027 companies in the Semiconductors industry, placing it in the top 23.8%.
Is Sunplus Technology Co's Current Ratio too high?
Sunplus Technology Co's current Current Ratio of 4.50 is near median its 10-year median of 4.16. Over the past 10 years, this metric has ranged from a low of 2.89 to a high of 4.90. The Semiconductors industry median Current Ratio is 2.49. Sunplus Technology Co's value of 4.50 is 80.7% above this industry median. Based on the distribution chart, Sunplus Technology Co ranks #244 out of 1027 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Sunplus Technology Co has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sunplus Technology Co's Current Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Sunplus Technology Co ranks #244 out of 1027 companies for Current Ratio. This places Sunplus Technology Co in the top 24% of its industry — outperforming the majority of peers. The industry median Current Ratio is 2.49. Sunplus Technology Co's value of 4.50 is 80.7% above this benchmark. Historically, Sunplus Technology Co's own Current Ratio has ranged from 2.89 to 4.90 over the past decade. While the company's 10-year median is 4.16 vs. the industry median of 2.49, Sunplus Technology Co 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 Semiconductors company?
The median Current Ratio among Semiconductors companies is 2.49, based on 1,027 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. Sunplus Technology Co's current Current Ratio of 4.50 is 80.7% 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 Semiconductors industry, the median Current Ratio is 2.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sunplus Technology Co's current Current Ratio is 4.50, which is near median its own 10-year median of 4.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunplus Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Sunplus Technology Co (TPE:2401) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$27.78, compared to a current price of NT$32.70 — trading 17.7% above its estimated fair value. The current Current Ratio is 4.50, which is near median its 10-year median of 4.16 and 80.7% above the Semiconductors industry median of 2.49. Sunplus Technology Co's overall GF Score™ is 66/100 with 7 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 Sunplus Technology Co (TPE:2401), the current Current Ratio is 4.50 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 Sunplus Technology Co (TPE:2401) Overvalued in 2026?

Based on GuruFocus' analysis, Sunplus Technology Co stock appears to be overvalued. The current stock price of NT$32.70 is trading 17.7% above its estimated GF Value™ of NT$27.78. GuruFocus considers Sunplus Technology Co to be Modestly Overvalued.

Key valuation signals for TPE:2401:

  • Current Ratio: 4.50 (near median its 10-year median of 4.16)
  • GF Value™: NT$27.78 vs. price of NT$32.70 (17.7% above fair value)
  • GF Score™: 66/100 with 7 warning signs
  • Industry Position: 80.7% above the Semiconductors median (#244 of 1027)

No single metric tells the full story. See the TPE:2401 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sunplus Technology Co Business Description

Address 19, Innovation 1st Road, Hsinchu Science Park, Hsinchu, TWN
Sunplus Technology Co Ltd designs, produces, tests, and sells integrated circuits (ICs). Additionally, the company researches, develops, and sells various software applications and silicon intellectual property, and is also involved in the trading and agency business of integrated circuits. Its product offerings include digital audio-visual and intelligent acoustic chips for automotive applications, smart system-on-chip solutions for driver assistance systems, AIoT SoC development platforms, and open-source software to create efficient AI computing cores. The company's reportable segments are: IC design, which derives key revenue, Income from lease of property, and Other income. Geographically, it derives maximum revenue from Asia (excluding Taiwan), followed by Taiwan and other markets.
66GF Score

Get the complete analysis for TPE:2401

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

NT$32.70
Price
NT$27.78
GF Value