Lien Chang Electronic Enterprise Co (TPE:2431) Current Ratio: 5.42 (As of Dec. 2025) — 101% Above Median


TPE:2431 Lien Chang Electronic Enterprise Co Ltd TPE:2431
58 GF Score
Price NT$11.45
GF Value NT$8.75
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Lien Chang Electronic Enterprise Co Current Ratio?

Lien Chang Electronic Enterprise Co TPE:2431 58 Current Ratio is 5.42 as of Dec. 2025, which is 101% above its 10-year median of 2.69. GuruFocus rates TPE:2431 with a GF Score™ of 58/100 and a GF Value™ of NT$8.75 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,495 Hardware companies, Lien Chang Electronic Enterprise Co ranks better than 87.86% 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. Lien Chang Electronic Enterprise Co's current ratio for the quarter that ended in Dec. 2025 was 5.42.

Lien Chang Electronic Enterprise Co has a current ratio of 5.42. 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 Lien Chang Electronic Enterprise Co's Current Ratio or its related term are showing as below:

TPE:2431' s Current Ratio Range Over the Past 10 Years
Min: 1.78   Med: 2.69   Max: 7.08
Current: 5.42

During the past 13 years, Lien Chang Electronic Enterprise Co's highest Current Ratio was 7.08. The lowest was 1.78. And the median was 2.69.

TPE:2431's Current Ratio is ranked better than
87.86% of 2495 companies
in the Hardware industry
Industry Median: 1.96 vs TPE:2431: 5.42

Lien Chang Electronic Enterprise Co  (TPE:2431) 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.


Lien Chang Electronic Enterprise Co Current Ratio Related Terms


Lien Chang Electronic Enterprise Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Lien Chang Electronic 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.

Lien Chang Electronic Enterprise Co Current Ratio Chart

Lien Chang Electronic 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 3.17 3.99 7.08 6.12 5.42

Lien Chang Electronic 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 6.12 7.08 7.67 7.61 5.42

TPE:2431 vs APH, GLW: Current Ratio Comparison

For the Electronic Components subindustry, Lien Chang Electronic 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.


Lien Chang Electronic Enterprise Co Current Ratio vs Hardware Industry

For the Hardware industry and Technology sector, Lien Chang Electronic Enterprise Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Lien Chang Electronic Enterprise Co's Current Ratio falls into.


TPE:2431
58GF Score
Lien Chang Electronic Enterprise Co Ltd TPE:2431
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lien Chang Electronic 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.

Lien Chang Electronic 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 )
=1000.795/184.661
=5.42

Lien Chang Electronic 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 )
=1000.795/184.661
=5.42

* 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 5.42 mean?
Lien Chang Electronic Enterprise Co (TPE:2431) has a Current Ratio of 5.42 as of Dec. 2025. This is 101% above median its historical median of 2.69. Over the past decade, Lien Chang Electronic Enterprise Co's Current Ratio has ranged from 1.78 to 7.08. According to the industry distribution chart, Lien Chang Electronic Enterprise Co ranks #303 out of 2495 companies in the Hardware industry, placing it in the top 12.1%.
Is Lien Chang Electronic Enterprise Co's Current Ratio too high?
Lien Chang Electronic Enterprise Co's current Current Ratio of 5.42 is 101% above median its 10-year median of 2.69. Over the past 10 years, this metric has ranged from a low of 1.78 to a high of 7.08. The Hardware industry median Current Ratio is 1.96. Lien Chang Electronic Enterprise Co's value of 5.42 is 176.5% above this industry median. Based on the distribution chart, Lien Chang Electronic Enterprise Co ranks #303 out of 2495 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Lien Chang Electronic Enterprise Co has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lien Chang Electronic Enterprise Co's Current Ratio compare to APH and GLW?
According to the Hardware industry distribution chart, Lien Chang Electronic Enterprise Co ranks #303 out of 2495 companies for Current Ratio. This places Lien Chang Electronic Enterprise Co in the top 12% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.96. Lien Chang Electronic Enterprise Co's value of 5.42 is 176.5% above this benchmark. Historically, Lien Chang Electronic Enterprise Co's own Current Ratio has ranged from 1.78 to 7.08 over the past decade. While the company's 10-year median is 2.69 vs. the industry median of 1.96, Lien Chang Electronic Enterprise 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 Hardware company?
The median Current Ratio among Hardware companies is 1.96, based on 2,495 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. Lien Chang Electronic Enterprise Co's current Current Ratio of 5.42 is 176.5% 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 Hardware industry, the median Current Ratio is 1.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lien Chang Electronic Enterprise Co's current Current Ratio is 5.42, which is 101% above median its own 10-year median of 2.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lien Chang Electronic Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Lien Chang Electronic Enterprise Co (TPE:2431) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$8.75, compared to a current price of NT$11.45 — trading 30.9% above its estimated fair value. The current Current Ratio is 5.42, which is 101% above median its 10-year median of 2.69 and 176.5% above the Hardware industry median of 1.96. Lien Chang Electronic Enterprise Co's overall GF Score™ is 58/100 with 2 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 Lien Chang Electronic Enterprise Co (TPE:2431), the current Current Ratio is 5.42 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 Lien Chang Electronic Enterprise Co (TPE:2431) Overvalued in 2026?

Based on GuruFocus' analysis, Lien Chang Electronic Enterprise Co stock appears to be overvalued. The current stock price of NT$11.45 is trading 30.9% above its estimated GF Value™ of NT$8.75. GuruFocus considers Lien Chang Electronic Enterprise Co to be Significantly Overvalued.

Key valuation signals for TPE:2431:

  • Current Ratio: 5.42 (101% above median its 10-year median of 2.69)
  • GF Value™: NT$8.75 vs. price of NT$11.45 (30.9% above fair value)
  • GF Score™: 58/100 with 2 warning signs
  • Industry Position: 176.5% above the Hardware median (#303 of 2495)

No single metric tells the full story. See the TPE:2431 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lien Chang Electronic Enterprise Co Business Description

Address Section 6, Nanjing East Road, 11th Floor, Number 501, Neihu District, Taipei, TWN, 11469
Lien Chang Electronic Enterprise Co Ltd is mainly engaged in the manufacture and trading of display monitors and power supply units. The company specializes in ODM manufacturing of power supply units, charging devices, and BLDC controllers, catering to industries including consumer electronics, household appliances, industrial equipment and automotive components. Its products and services include Drone ESC, Consumer Chargers, Power Supply Units, Motor/Compressor Drivers, Automotive Parts OEM, and Display. Geographically, the company generates a majority of its revenue from Asia.
58GF Score

Get the complete analysis for TPE:2431

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

NT$11.45
Price
NT$8.75
GF Value