C Sun Manufacturing (TPE:2467) Current Ratio: 1.47 (As of Sep. 2025) — Near Median


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$560.00
GF Value NT$232.66
Valuation Significantly Overvalued
! 8 Warning Signs
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What is C Sun Manufacturing Current Ratio?

C Sun Manufacturing TPE:2467 -4.27% 70 Current Ratio is 1.47 as of Sep. 2025, which is 5% below its 10-year median of 1.54. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$232.66 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 3,073 Industrial Products companies, C Sun Manufacturing ranks worse than 70.75% 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. C Sun Manufacturing's current ratio for the quarter that ended in Sep. 2025 was 1.47.

C Sun Manufacturing has a current ratio of 1.47. It generally indicates good short-term financial strength.

The historical rank and industry rank for C Sun Manufacturing's Current Ratio or its related term are showing as below:

TPE:2467' s Current Ratio Range Over the Past 10 Years
Min: 1.33   Med: 1.54   Max: 1.99
Current: 1.47

During the past 13 years, C Sun Manufacturing's highest Current Ratio was 1.99. The lowest was 1.33. And the median was 1.54.

TPE:2467's Current Ratio is ranked worse than
70.75% of 3073 companies
in the Industrial Products industry
Industry Median: 1.96 vs TPE:2467: 1.47

C Sun Manufacturing  (TPE:2467) 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.


C Sun Manufacturing Current Ratio Related Terms


C Sun Manufacturing Current Ratio Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Current Ratio Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.46 1.53 1.55 1.61 1.99

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 1.56 1.99 1.65 1.33 1.47

TPE:2467 vs GEV, ETN, PH: Current Ratio Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.


C Sun Manufacturing Current Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Current Ratio distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's Current Ratio falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing 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.

C Sun Manufacturing's Current Ratio for the fiscal year that ended in Dec. 2024 is calculated as

Current Ratio (A: Dec. 2024 )=Total Current Assets (A: Dec. 2024 )/Total Current Liabilities (A: Dec. 2024 )
=6251.277/3145.172
=1.99

C Sun Manufacturing's Current Ratio for the quarter that ended in Sep. 2025 is calculated as

Current Ratio (Q: Sep. 2025 )=Total Current Assets (Q: Sep. 2025 )/Total Current Liabilities (Q: Sep. 2025 )
=6444.504/4395.077
=1.47

* 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 1.47 mean?
C Sun Manufacturing (TPE:2467) has a Current Ratio of 1.47 as of Sep. 2025. This is near median its historical median of 1.54. Over the past decade, C Sun Manufacturing's Current Ratio has ranged from 1.33 to 1.99. According to the industry distribution chart, C Sun Manufacturing ranks #2174 out of 3073 companies in the Industrial Products industry, placing it in the top 70.7%.
Is C Sun Manufacturing's Current Ratio too high?
C Sun Manufacturing's current Current Ratio of 1.47 is near median its 10-year median of 1.54. Over the past 10 years, this metric has ranged from a low of 1.33 to a high of 1.99. The Industrial Products industry median Current Ratio is 1.96. C Sun Manufacturing's value of 1.47 is 25% below this industry median. Based on the distribution chart, C Sun Manufacturing ranks #2174 out of 3073 companies in the Industrial Products industry, which is below the industry midpoint. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Current Ratio compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #2174 out of 3073 companies for Current Ratio. This places C Sun Manufacturing in the lower half of its industry. The industry median Current Ratio is 1.96. C Sun Manufacturing's value of 1.47 is 25% below this benchmark. Historically, C Sun Manufacturing's own Current Ratio has ranged from 1.33 to 1.99 over the past decade. While the company's 10-year median is 1.54 vs. the industry median of 1.96, C Sun Manufacturing 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 an Industrial Products company?
The median Current Ratio among Industrial Products companies is 1.96, based on 3,073 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. C Sun Manufacturing's current Current Ratio of 1.47 is 25% 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 Industrial Products 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. C Sun Manufacturing's current Current Ratio is 1.47, which is near median its own 10-year median of 1.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$232.66, compared to a current price of NT$560.00 — trading 140.7% above its estimated fair value. The current Current Ratio is 1.47, which is near median its 10-year median of 1.54 and 25% below the Industrial Products industry median of 1.96. C Sun Manufacturing's overall GF Score™ is 70/100 with 8 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 C Sun Manufacturing (TPE:2467), the current Current Ratio is 1.47 as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$560.00 is trading 140.7% above its estimated GF Value™ of NT$232.66. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Current Ratio: 1.47 (near median its 10-year median of 1.54)
  • GF Value™: NT$232.66 vs. price of NT$560.00 (140.7% above fair value)
  • GF Score™: 70/100 with 8 warning signs
  • Industry Position: 25% below the Industrial Products median (#2174 of 3073)

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$560.00
Price
NT$232.66
GF Value