Tsann Kuen Enterprise Co (TPE:2430) Current Ratio: 0.86 (As of Dec. 2025) — Near Median

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TPE:2430 Tsann Kuen Enterprise Co Ltd TPE:2430
68 GF Score
Price NT$17.95
GF Value NT$30.65
Valuation Possible Value Trap
! 9 Warning Signs
View Full Analysis

What is Tsann Kuen Enterprise Co Current Ratio?

Tsann Kuen Enterprise Co TPE:2430 -0.28% 68 Current Ratio is 0.86 as of Dec. 2025, which is 4% below its 10-year median of 0.90. GuruFocus rates TPE:2430 with a GF Score™ of 68/100 and a GF Value™ of NT$30.65 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 1,128 Retail - Cyclical companies, Tsann Kuen Enterprise Co ranks worse than 83.78% 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. Tsann Kuen Enterprise Co's current ratio for the quarter that ended in Dec. 2025 was 0.86.

Tsann Kuen Enterprise Co has a current ratio of 0.86. It indicates that the company may have difficulty meeting its current obligations. Low values, however, do not indicate a critical problem. If Tsann Kuen 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 Tsann Kuen Enterprise Co's Current Ratio or its related term are showing as below:

TPE:2430' s Current Ratio Range Over the Past 10 Years
Min: 0.84   Med: 0.9   Max: 1.03
Current: 0.86

During the past 13 years, Tsann Kuen Enterprise Co's highest Current Ratio was 1.03. The lowest was 0.84. And the median was 0.90.

TPE:2430's Current Ratio is ranked worse than
83.78% of 1128 companies
in the Retail - Cyclical industry
Industry Median: 1.58 vs TPE:2430: 0.86

Tsann Kuen Enterprise Co  (TPE:2430) 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.


Tsann Kuen Enterprise Co Current Ratio Related Terms


Tsann Kuen Enterprise Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Tsann Kuen Enterprise 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.

Tsann Kuen Enterprise Co Current Ratio Chart

Tsann Kuen Enterprise 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 0.97 0.88 0.85 0.87 0.86

Tsann Kuen Enterprise 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 0.87 0.86 0.86 0.87 0.86

TPE:2430 vs CASY, WSM, DKS: Current Ratio Comparison

For the Specialty Retail subindustry, Tsann Kuen 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.


Tsann Kuen Enterprise Co Current Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Tsann Kuen Enterprise Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Tsann Kuen Enterprise Co's Current Ratio falls into.


TPE:2430
68GF Score
Tsann Kuen Enterprise Co Ltd TPE:2430
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tsann Kuen Enterprise 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.

Tsann Kuen Enterprise 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 )
=3652.551/4237.975
=0.86

Tsann Kuen Enterprise 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 )
=3652.551/4237.975
=0.86

* 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 0.86 mean?
Tsann Kuen Enterprise Co (TPE:2430) has a Current Ratio of 0.86 as of Dec. 2025. This is near median its historical median of 0.90. Over the past decade, Tsann Kuen Enterprise Co's Current Ratio has ranged from 0.84 to 1.03. According to the industry distribution chart, Tsann Kuen Enterprise Co ranks #945 out of 1128 companies in the Retail - Cyclical industry, placing it in the top 83.8%.
Is Tsann Kuen Enterprise Co's Current Ratio too high?
Tsann Kuen Enterprise Co's current Current Ratio of 0.86 is near median its 10-year median of 0.90. Over the past 10 years, this metric has ranged from a low of 0.84 to a high of 1.03. The Retail - Cyclical industry median Current Ratio is 1.58. Tsann Kuen Enterprise Co's value of 0.86 is 45.6% below this industry median. Based on the distribution chart, Tsann Kuen Enterprise Co ranks #945 out of 1128 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Tsann Kuen Enterprise Co has a GF Score™ of 68/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Tsann Kuen Enterprise Co's Current Ratio compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Tsann Kuen Enterprise Co ranks #945 out of 1128 companies for Current Ratio. This places Tsann Kuen Enterprise Co in the lower half of its industry. The industry median Current Ratio is 1.58. Tsann Kuen Enterprise Co's value of 0.86 is 45.6% below this benchmark. Historically, Tsann Kuen Enterprise Co's own Current Ratio has ranged from 0.84 to 1.03 over the past decade. While the company's 10-year median is 0.90 vs. the industry median of 1.58, Tsann Kuen 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 Retail - Cyclical company?
The median Current Ratio among Retail - Cyclical companies is 1.58, based on 1,128 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. Tsann Kuen Enterprise Co's current Current Ratio of 0.86 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 Retail - Cyclical industry, the median Current Ratio is 1.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tsann Kuen Enterprise Co's current Current Ratio is 0.86, which is near median its own 10-year median of 0.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tsann Kuen Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Tsann Kuen Enterprise Co (TPE:2430) is currently considered Possible Value Trap. The stock's GF Value™ is NT$30.65, compared to a current price of NT$17.95 — trading 41.4% below its estimated fair value. The current Current Ratio is 0.86, which is near median its 10-year median of 0.90 and 45.6% below the Retail - Cyclical industry median of 1.58. Tsann Kuen Enterprise Co's overall GF Score™ is 68/100 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 Tsann Kuen Enterprise Co (TPE:2430), the current Current Ratio is 0.86 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 Tsann Kuen Enterprise Co (TPE:2430) Overvalued in 2026?

Based on GuruFocus' analysis, Tsann Kuen Enterprise Co stock appears to be undervalued. The current stock price of NT$17.95 is trading 41.4% below its estimated GF Value™ of NT$30.65. GuruFocus considers Tsann Kuen Enterprise Co to be Possible Value Trap.

Key valuation signals for TPE:2430:

  • Current Ratio: 0.86 (near median its 10-year median of 0.90)
  • GF Value™: NT$30.65 vs. price of NT$17.95 (41.4% below fair value)
  • GF Score™: 68/100 with 9 warning signs
  • Industry Position: 45.6% below the Retail - Cyclical median (#945 of 1128)

No single metric tells the full story. See the TPE:2430 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tsann Kuen Enterprise Co Business Description

Address No.331, Sec.1, Tiding Boulevard, 3rd floor, Nei Hu District, Taipei, TWN
Tsann Kuen Enterprise Co Ltd is a Taiwan-based company. The company is engaged in the trading of various consumer electronics products. The company sells products related to consumer electronics, the company offers a customer loyalty program for retail customers and the company provides services related to the installation, warranty and repair of home appliances. The company operates in two segments; Channel segment and Others.
68GF Score

Get the complete analysis for TPE:2430

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

NT$17.95
Price
NT$30.65
GF Value