Gem Terminal Ind Co (TPE:2460) Current Ratio: 0.96 (As of Dec. 2025) — 34% Below Median


TPE:2460 Gem Terminal Ind Co Ltd TPE:2460
56 GF Score
Price NT$34.30
GF Value NT$26.75
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Gem Terminal Ind Co Current Ratio?

Gem Terminal Ind Co TPE:2460 56 Current Ratio is 0.96 as of Dec. 2025, which is 34% below its 10-year median of 1.45. GuruFocus rates TPE:2460 with a GF Score™ of 56/100 and a GF Value™ of NT$26.75 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 2,495 Hardware companies, Gem Terminal Ind Co ranks worse than 89.86% 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. Gem Terminal Ind Co's current ratio for the quarter that ended in Dec. 2025 was 0.96.

Gem Terminal Ind Co has a current ratio of 0.96. It indicates that the company may have difficulty meeting its current obligations. Low values, however, do not indicate a critical problem. If Gem Terminal Ind 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 Gem Terminal Ind Co's Current Ratio or its related term are showing as below:

TPE:2460' s Current Ratio Range Over the Past 10 Years
Min: 0.96   Med: 1.45   Max: 1.7
Current: 0.96

During the past 13 years, Gem Terminal Ind Co's highest Current Ratio was 1.70. The lowest was 0.96. And the median was 1.45.

TPE:2460's Current Ratio is ranked worse than
89.86% of 2495 companies
in the Hardware industry
Industry Median: 1.96 vs TPE:2460: 0.96

Gem Terminal Ind Co  (TPE:2460) 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.


Gem Terminal Ind Co Current Ratio Related Terms


Gem Terminal Ind Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Gem Terminal Ind 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.

Gem Terminal Ind Co Current Ratio Chart

Gem Terminal Ind 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 1.44 1.70 1.28 1.18 0.96

Gem Terminal Ind 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 1.18 1.10 1.04 0.96 0.96

TPE:2460 vs APH, GLW: Current Ratio Comparison

For the Electronic Components subindustry, Gem Terminal Ind 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.


Gem Terminal Ind Co Current Ratio vs Hardware Industry

For the Hardware industry and Technology sector, Gem Terminal Ind Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Gem Terminal Ind Co's Current Ratio falls into.


TPE:2460
56GF Score
Gem Terminal Ind Co Ltd TPE:2460
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gem Terminal Ind 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.

Gem Terminal Ind 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 )
=2840.097/2950.09
=0.96

Gem Terminal Ind 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 )
=2840.097/2950.09
=0.96

* 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 0.96 mean?
Gem Terminal Ind Co (TPE:2460) has a Current Ratio of 0.96 as of Dec. 2025. This is 34% below median its historical median of 1.45. Over the past decade, Gem Terminal Ind Co's Current Ratio has ranged from 0.96 to 1.70. According to the industry distribution chart, Gem Terminal Ind Co ranks #2242 out of 2495 companies in the Hardware industry, placing it in the top 89.9%.
Is Gem Terminal Ind Co's Current Ratio too high?
Gem Terminal Ind Co's current Current Ratio of 0.96 is 34% below median its 10-year median of 1.45. Over the past 10 years, this metric has ranged from a low of 0.96 to a high of 1.70. The Hardware industry median Current Ratio is 1.96. Gem Terminal Ind Co's value of 0.96 is 51% below this industry median. Based on the distribution chart, Gem Terminal Ind Co ranks #2242 out of 2495 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Gem Terminal Ind Co has a GF Score™ of 56/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Gem Terminal Ind Co's Current Ratio compare to APH and GLW?
According to the Hardware industry distribution chart, Gem Terminal Ind Co ranks #2242 out of 2495 companies for Current Ratio. This places Gem Terminal Ind Co in the lower half of its industry. The industry median Current Ratio is 1.96. Gem Terminal Ind Co's value of 0.96 is 51% below this benchmark. Historically, Gem Terminal Ind Co's own Current Ratio has ranged from 0.96 to 1.70 over the past decade. While the company's 10-year median is 1.45 vs. the industry median of 1.96, Gem Terminal Ind 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 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. Gem Terminal Ind Co's current Current Ratio of 0.96 is 51% 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 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. Gem Terminal Ind Co's current Current Ratio is 0.96, which is 34% below median its own 10-year median of 1.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gem Terminal Ind Co stock overvalued right now?
Based on GuruFocus' analysis, Gem Terminal Ind Co (TPE:2460) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$26.75, compared to a current price of NT$34.30 — trading 28.2% above its estimated fair value. The current Current Ratio is 0.96, which is 34% below median its 10-year median of 1.45 and 51% below the Hardware industry median of 1.96. Gem Terminal Ind Co's overall GF Score™ is 56/100 with 6 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 Gem Terminal Ind Co (TPE:2460), the current Current Ratio is 0.96 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 Gem Terminal Ind Co (TPE:2460) Overvalued in 2026?

Based on GuruFocus' analysis, Gem Terminal Ind Co stock appears to be overvalued. The current stock price of NT$34.30 is trading 28.2% above its estimated GF Value™ of NT$26.75. GuruFocus considers Gem Terminal Ind Co to be Modestly Overvalued.

Key valuation signals for TPE:2460:

  • Current Ratio: 0.96 (34% below median its 10-year median of 1.45)
  • GF Value™: NT$26.75 vs. price of NT$34.30 (28.2% above fair value)
  • GF Score™: 56/100 with 6 warning signs
  • Industry Position: 51% below the Hardware median (#2242 of 2495)

No single metric tells the full story. See the TPE:2460 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gem Terminal Ind Co Business Description

Address Number 138, Lane 513, Ta-Tung Road, Lu-Chu District, Kaohsiung, TWN, 82145
Gem Terminal Ind Co Ltd is principally engaged in the manufacturing and sale of terminals. The company's terminal products are mainly used for electronic communication, automobile transportation, and electric appliance plugs. The firm also offers electric plug terminals, electric and motor parts terminals, electronic and communication terminals, optical communication passive devices, housing, and electronic connectors for AC and DC power cords, and copper smelting.
56GF Score

Get the complete analysis for TPE:2460

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

NT$34.30
Price
NT$26.75
GF Value