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Jih Lin Technology CoTPE:5285 +0.52%54 Current Ratio is 3.23 as of Dec. 2025, which is 27% above its 10-year median of 2.54. GuruFocus rates TPE:5285 with a GF Score™ of 54/100 and a GF Value™ of NT$73.10 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,027 Semiconductors companies, Jih Lin Technology Co ranks better than 62.51% 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. Jih Lin Technology Co's current ratio for the quarter that ended in Dec. 2025 was 3.23.
Jih Lin Technology Co has a current ratio of 3.23. 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 Jih Lin Technology Co's Current Ratio or its related term are showing as below:
TPE:5285'
s Current Ratio Range Over the Past 10 Years
Min: 1.61 Med: 2.54 Max: 3.96
Current: 3.23
During the past 13 years, Jih Lin Technology Co's highest Current Ratio was 3.96. The lowest was 1.61. And the median was 2.54.
TPE:5285's Current Ratio is ranked better than 62.51% of 1027
companies
in the Semiconductors industry
Industry Median: 2.49
vs TPE:5285: 3.23
Jih Lin Technology Co (TPE:5285) 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.
Jih Lin Technology Co Current Ratio Related Terms
Jih Lin Technology Co Current Ratio Historical Data
* Premium members only.
The historical data trend for Jih Lin Technology 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.
TPE:5285 vs NVDA, AVGO, MU: Current Ratio Comparison
For the Semiconductors subindustry, Jih Lin Technology 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.
Jih Lin Technology Co Current Ratio vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Jih Lin Technology Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Jih Lin Technology Co's Current Ratio falls into.
* 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.
Jih Lin Technology Co (TPE:5285) has a Current Ratio of 3.23 as of Dec. 2025. This is 27% above median its historical median of 2.54. Over the past decade, Jih Lin Technology Co's Current Ratio has ranged from 1.61 to 3.96. According to the industry distribution chart, Jih Lin Technology Co ranks #385 out of 1027 companies in the Semiconductors industry, placing it in the top 37.5%.
Is Jih Lin Technology Co's Current Ratio too high?
Jih Lin Technology Co's current Current Ratio of 3.23 is 27% above median its 10-year median of 2.54. Over the past 10 years, this metric has ranged from a low of 1.61 to a high of 3.96. The Semiconductors industry median Current Ratio is 2.49. Jih Lin Technology Co's value of 3.23 is 29.7% above this industry median. Based on the distribution chart, Jih Lin Technology Co ranks #385 out of 1027 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Jih Lin Technology Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Jih Lin Technology Co's Current Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Jih Lin Technology Co ranks #385 out of 1027 companies for Current Ratio. This puts Jih Lin Technology Co in the upper half of its industry. The industry median Current Ratio is 2.49. Jih Lin Technology Co's value of 3.23 is 29.7% above this benchmark. Historically, Jih Lin Technology Co's own Current Ratio has ranged from 1.61 to 3.96 over the past decade. While the company's 10-year median is 2.54 vs. the industry median of 2.49, Jih Lin Technology 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 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. Jih Lin Technology Co's current Current Ratio of 3.23 is 29.7% 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 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. Jih Lin Technology Co's current Current Ratio is 3.23, which is 27% above median its own 10-year median of 2.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jih Lin Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Jih Lin Technology Co (TPE:5285) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$73.10, compared to a current price of NT$96.50 — trading 32% above its estimated fair value. The current Current Ratio is 3.23, which is 27% above median its 10-year median of 2.54 and 29.7% above the Semiconductors industry median of 2.49. Jih Lin Technology Co's overall GF Score™ is 54/100 with 9 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 Jih Lin Technology Co (TPE:5285), the current Current Ratio is 3.23 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 Jih Lin Technology Co (TPE:5285) Overvalued in 2026?
Based on GuruFocus' analysis, Jih Lin Technology Co stock appears to be overvalued.
The current stock price of NT$96.50 is trading 32% above its estimated GF Value™ of NT$73.10.
GuruFocus considers Jih Lin Technology Co to be Significantly Overvalued.
Key valuation signals for TPE:5285:
Current Ratio: 3.23 (27% above median its 10-year median of 2.54)
GF Value™: NT$73.10 vs. price of NT$96.50 (32% above fair value)
Industry Position: 29.7% above the Semiconductors median (#385 of 1027)
No single metric tells the full story. See the TPE:5285 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Jih Lin Technology Co Ltd is a Taiwan-based company. The principal activities of the Company are to tooling manufacturer lead frame manufacture and sales service. It is engaged in research and development, manufacturing and sales of semiconductors, integrated circuits and other electronic components.
54GF Score
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