Goldsun Building Materials Co (TPE:2504) Current Ratio: 1.47 (As of Dec. 2025) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:2504 Goldsun Building Materials Co Ltd TPE:2504
82 GF Score
Price NT$31.05
GF Value NT$37.41
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Goldsun Building Materials Co Current Ratio?

Goldsun Building Materials Co TPE:2504 +2.48% 82 Current Ratio is 1.47 as of Dec. 2025, which is 1% above its 10-year median of 1.46. GuruFocus rates TPE:2504 with a GF Score™ of 82/100 and a GF Value™ of NT$37.41 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 409 Building Materials companies, Goldsun Building Materials Co ranks worse than 51.59% 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. Goldsun Building Materials Co's current ratio for the quarter that ended in Dec. 2025 was 1.47.

Goldsun Building Materials Co has a current ratio of 1.47. It generally indicates good short-term financial strength.

The historical rank and industry rank for Goldsun Building Materials Co's Current Ratio or its related term are showing as below:

TPE:2504' s Current Ratio Range Over the Past 10 Years
Min: 0.51   Med: 1.46   Max: 2.02
Current: 1.47

During the past 13 years, Goldsun Building Materials Co's highest Current Ratio was 2.02. The lowest was 0.51. And the median was 1.46.

TPE:2504's Current Ratio is ranked worse than
51.59% of 409 companies
in the Building Materials industry
Industry Median: 1.52 vs TPE:2504: 1.47

Goldsun Building Materials Co  (TPE:2504) 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.


Goldsun Building Materials Co Current Ratio Related Terms


Goldsun Building Materials Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Goldsun Building Materials 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.

Goldsun Building Materials Co Current Ratio Chart

Goldsun Building Materials 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 1.76 1.40 1.45 1.73 1.47

Goldsun Building Materials 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 1.73 2.18 1.50 1.84 1.47

TPE:2504 vs CRH, VMC, MLM: Current Ratio Comparison

For the Building Materials subindustry, Goldsun Building Materials 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.


Goldsun Building Materials Co Current Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Goldsun Building Materials Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Goldsun Building Materials Co's Current Ratio falls into.


TPE:2504
82GF Score
Goldsun Building Materials Co Ltd TPE:2504
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Goldsun Building Materials 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.

Goldsun Building Materials 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 )
=13278.348/9036.351
=1.47

Goldsun Building Materials 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 )
=13278.348/9036.351
=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?
Goldsun Building Materials Co (TPE:2504) has a Current Ratio of 1.47 as of Dec. 2025. This is near median its historical median of 1.46. Over the past decade, Goldsun Building Materials Co's Current Ratio has ranged from 0.51 to 2.02. According to the industry distribution chart, Goldsun Building Materials Co ranks #211 out of 409 companies in the Building Materials industry, placing it in the top 51.6%.
Is Goldsun Building Materials Co's Current Ratio too high?
Goldsun Building Materials Co's current Current Ratio of 1.47 is near median its 10-year median of 1.46. Over the past 10 years, this metric has ranged from a low of 0.51 to a high of 2.02. The Building Materials industry median Current Ratio is 1.52. Goldsun Building Materials Co's value of 1.47 is 3.3% below this industry median. Based on the distribution chart, Goldsun Building Materials Co ranks #211 out of 409 companies in the Building Materials industry, which is below the industry midpoint. Overall, Goldsun Building Materials Co has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Goldsun Building Materials Co's Current Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Goldsun Building Materials Co ranks #211 out of 409 companies for Current Ratio. This places Goldsun Building Materials Co in the lower half of its industry. The industry median Current Ratio is 1.52. Goldsun Building Materials Co's value of 1.47 is 3.3% below this benchmark. Historically, Goldsun Building Materials Co's own Current Ratio has ranged from 0.51 to 2.02 over the past decade. While the company's 10-year median is 1.46 vs. the industry median of 1.52, Goldsun Building Materials 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 Building Materials company?
The median Current Ratio among Building Materials companies is 1.52, based on 409 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. Goldsun Building Materials Co's current Current Ratio of 1.47 is 3.3% 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 Building Materials industry, the median Current Ratio is 1.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Goldsun Building Materials Co's current Current Ratio is 1.47, which is near median its own 10-year median of 1.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Goldsun Building Materials Co stock overvalued right now?
Based on GuruFocus' analysis, Goldsun Building Materials Co (TPE:2504) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$37.41, compared to a current price of NT$31.05 — trading 17% below its estimated fair value. The current Current Ratio is 1.47, which is near median its 10-year median of 1.46 and 3.3% below the Building Materials industry median of 1.52. Goldsun Building Materials Co's overall GF Score™ is 82/100 with 4 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 Goldsun Building Materials Co (TPE:2504), the current Current Ratio is 1.47 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 Goldsun Building Materials Co (TPE:2504) Overvalued in 2026?

Based on GuruFocus' analysis, Goldsun Building Materials Co stock appears to be undervalued. The current stock price of NT$31.05 is trading 17% below its estimated GF Value™ of NT$37.41. GuruFocus considers Goldsun Building Materials Co to be Modestly Undervalued.

Key valuation signals for TPE:2504:

  • Current Ratio: 1.47 (near median its 10-year median of 1.46)
  • GF Value™: NT$37.41 vs. price of NT$31.05 (17% below fair value)
  • GF Score™: 82/100 with 4 warning signs
  • Industry Position: 3.3% below the Building Materials median (#211 of 409)

No single metric tells the full story. See the TPE:2504 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Goldsun Building Materials Co Business Description

Address No. 8, Xinhu 1st Road, 7th Floor, Neihu District, Taipei, TWN, 11494
Goldsun Building Materials Co Ltd is a Taiwan-based company that produces and distributes ready-mixed concretes and cement and and building rental. The company has reporting segments namely Pre-mixed concrete Segment in Taiwan, Pre-mixed concrete Segment in Mainland China and Others. The company generates a majority of its sales from the Taiwan market.
82GF Score

Get the complete analysis for TPE:2504

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

NT$31.05
Price
NT$37.41
GF Value