Pan Jit International (TPE:2481) Current Ratio: 2.10 (As of Dec. 2025) — 16% Above Median


TPE:2481 Pan Jit International Inc TPE:2481
66 GF Score
Price NT$207.00
GF Value NT$70.11
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Pan Jit International Current Ratio?

Pan Jit International TPE:2481 -3.04% 66 Current Ratio is 2.10 as of Dec. 2025, which is 16% above its 10-year median of 1.81. GuruFocus rates TPE:2481 with a GF Score™ of 66/100 and a GF Value™ of NT$70.11 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,027 Semiconductors companies, Pan Jit International ranks worse than 58.03% 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. Pan Jit International's current ratio for the quarter that ended in Dec. 2025 was 2.10.

Pan Jit International has a current ratio of 2.10. It generally indicates good short-term financial strength.

The historical rank and industry rank for Pan Jit International's Current Ratio or its related term are showing as below:

TPE:2481' s Current Ratio Range Over the Past 10 Years
Min: 1.43   Med: 1.81   Max: 2.1
Current: 2.1

During the past 13 years, Pan Jit International's highest Current Ratio was 2.10. The lowest was 1.43. And the median was 1.81.

TPE:2481's Current Ratio is ranked worse than
58.03% of 1027 companies
in the Semiconductors industry
Industry Median: 2.49 vs TPE:2481: 2.10

Pan Jit International  (TPE:2481) 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.


Pan Jit International Current Ratio Related Terms


Pan Jit International Current Ratio Historical Data

* Premium members only.

The historical data trend for Pan Jit International'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.

Pan Jit International Current Ratio Chart

Pan Jit International 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 1.76 1.94 2.02 1.97 2.10

Pan Jit International 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 1.97 1.84 1.80 2.08 2.10

TPE:2481 vs AMAT, LRCX, KLAC: Current Ratio Comparison

For the Semiconductor Equipment & Materials subindustry, Pan Jit International'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.


Pan Jit International Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Pan Jit International's Current Ratio distribution charts can be found below:

* The bar in red indicates where Pan Jit International's Current Ratio falls into.


TPE:2481
66GF Score
Pan Jit International Inc TPE:2481
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Pan Jit International 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.

Pan Jit International'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 )
=15762.527/7518.948
=2.10

Pan Jit International'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 )
=15762.527/7518.948
=2.10

* 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 2.10 mean?
Pan Jit International (TPE:2481) has a Current Ratio of 2.10 as of Dec. 2025. This is 16% above median its historical median of 1.81. Over the past decade, Pan Jit International's Current Ratio has ranged from 1.43 to 2.10. According to the industry distribution chart, Pan Jit International ranks #596 out of 1027 companies in the Semiconductors industry, placing it in the top 58%.
Is Pan Jit International's Current Ratio too high?
Pan Jit International's current Current Ratio of 2.10 is 16% above median its 10-year median of 1.81. Over the past 10 years, this metric has ranged from a low of 1.43 to a high of 2.10. The Semiconductors industry median Current Ratio is 2.49. Pan Jit International's value of 2.10 is 15.7% below this industry median. Based on the distribution chart, Pan Jit International ranks #596 out of 1027 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Pan Jit International has a GF Score™ of 66/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pan Jit International's Current Ratio compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Pan Jit International ranks #596 out of 1027 companies for Current Ratio. This places Pan Jit International in the lower half of its industry. The industry median Current Ratio is 2.49. Pan Jit International's value of 2.10 is 15.7% below this benchmark. Historically, Pan Jit International's own Current Ratio has ranged from 1.43 to 2.10 over the past decade. While the company's 10-year median is 1.81 vs. the industry median of 2.49, Pan Jit International 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 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. Pan Jit International's current Current Ratio of 2.10 is 15.7% 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 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. Pan Jit International's current Current Ratio is 2.10, which is 16% above median its own 10-year median of 1.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan Jit International stock overvalued right now?
Based on GuruFocus' analysis, Pan Jit International (TPE:2481) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$70.11, compared to a current price of NT$207.00 — trading 195.3% above its estimated fair value. The current Current Ratio is 2.10, which is 16% above median its 10-year median of 1.81 and 15.7% below the Semiconductors industry median of 2.49. Pan Jit International's overall GF Score™ is 66/100 with 5 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 Pan Jit International (TPE:2481), the current Current Ratio is 2.10 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 Pan Jit International (TPE:2481) Overvalued in 2026?

Based on GuruFocus' analysis, Pan Jit International stock appears to be overvalued. The current stock price of NT$207.00 is trading 195.3% above its estimated GF Value™ of NT$70.11. GuruFocus considers Pan Jit International to be Significantly Overvalued.

Key valuation signals for TPE:2481:

  • Current Ratio: 2.10 (16% above median its 10-year median of 1.81)
  • GF Value™: NT$70.11 vs. price of NT$207.00 (195.3% above fair value)
  • GF Score™: 66/100 with 5 warning signs
  • Industry Position: 15.7% below the Semiconductors median (#596 of 1027)

No single metric tells the full story. See the TPE:2481 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pan Jit International Business Description

Address No. 24, Gangshan North Road, Gangshan District, Kaohsiung City, TWN, 820115
Pan Jit International Inc is engaged in the manufacturing, processing, assembly, and import and export of semiconductors. The company also assembles, trades, and transfers technological advancements of machinery parts, and it also trades resins and paints for semiconductors. Its products include: Power Management ICs, Signal Chain ICs, MOSFETs, Motor Control ICs, and others. The company's operating segments include Power Discrete, Power IC and components, and Solar. The majority of its revenue is generated from the Power Discrete segment, which is engaged in manufacturing and selling wafers, power components, and control modules. Geographically, the company generates key revenue from China (including Hong Kong) and the rest from Taiwan, Korea, Germany, Italy, and other countries.
66GF Score

Get the complete analysis for TPE:2481

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

NT$207.00
Price
NT$70.11
GF Value