Kung Sing Engineering (TPE:5521) Current Ratio: 1.60 (As of Dec. 2025) — 13% Below Median


TPE:5521 Kung Sing Engineering Corp TPE:5521
72 GF Score
Price NT$10.70
GF Value NT$16.51
Valuation Possible Value Trap
! 7 Warning Signs
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What is Kung Sing Engineering Current Ratio?

Kung Sing Engineering TPE:5521 +0.47% 72 Current Ratio is 1.60 as of Dec. 2025, which is 13% below its 10-year median of 1.84. GuruFocus rates TPE:5521 with a GF Score™ of 72/100 and a GF Value™ of NT$16.51 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 1,783 Construction companies, Kung Sing Engineering ranks better than 51.54% 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. Kung Sing Engineering's current ratio for the quarter that ended in Dec. 2025 was 1.60.

Kung Sing Engineering has a current ratio of 1.60. It generally indicates good short-term financial strength.

The historical rank and industry rank for Kung Sing Engineering's Current Ratio or its related term are showing as below:

TPE:5521' s Current Ratio Range Over the Past 10 Years
Min: 1.6   Med: 1.84   Max: 3.51
Current: 1.6

During the past 13 years, Kung Sing Engineering's highest Current Ratio was 3.51. The lowest was 1.60. And the median was 1.84.

TPE:5521's Current Ratio is ranked better than
51.54% of 1783 companies
in the Construction industry
Industry Median: 1.58 vs TPE:5521: 1.60

Kung Sing Engineering  (TPE:5521) 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.


Kung Sing Engineering Current Ratio Related Terms


Kung Sing Engineering Current Ratio Historical Data

* Premium members only.

The historical data trend for Kung Sing Engineering'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.

Kung Sing Engineering Current Ratio Chart

Kung Sing Engineering 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 3.13 3.51 2.44 1.71 1.60

Kung Sing Engineering 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 1.71 1.78 1.69 1.64 1.60

TPE:5521 vs PWR, FIX, EME: Current Ratio Comparison

For the Engineering & Construction subindustry, Kung Sing Engineering'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.


Kung Sing Engineering Current Ratio vs Construction Industry

For the Construction industry and Industrials sector, Kung Sing Engineering's Current Ratio distribution charts can be found below:

* The bar in red indicates where Kung Sing Engineering's Current Ratio falls into.


TPE:5521
72GF Score
Kung Sing Engineering Corp TPE:5521
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Kung Sing Engineering 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.

Kung Sing Engineering'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 )
=12853.257/8020.749
=1.60

Kung Sing Engineering'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 )
=12853.257/8020.749
=1.60

* 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 1.60 mean?
Kung Sing Engineering (TPE:5521) has a Current Ratio of 1.60 as of Dec. 2025. This is 13% below median its historical median of 1.84. Over the past decade, Kung Sing Engineering's Current Ratio has ranged from 1.60 to 3.51. According to the industry distribution chart, Kung Sing Engineering ranks #864 out of 1783 companies in the Construction industry, placing it in the top 48.5%.
Is Kung Sing Engineering's Current Ratio too high?
Kung Sing Engineering's current Current Ratio of 1.60 is 13% below median its 10-year median of 1.84. Over the past 10 years, this metric has ranged from a low of 1.60 to a high of 3.51. The Construction industry median Current Ratio is 1.58. Kung Sing Engineering's value of 1.60 is 1.3% above this industry median. Based on the distribution chart, Kung Sing Engineering ranks #864 out of 1783 companies in the Construction industry, which is above the industry midpoint. Overall, Kung Sing Engineering has a GF Score™ of 72/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Kung Sing Engineering's Current Ratio compare to PWR and FIX?
According to the Construction industry distribution chart, Kung Sing Engineering ranks #864 out of 1783 companies for Current Ratio. This puts Kung Sing Engineering in the upper half of its industry. The industry median Current Ratio is 1.58. Kung Sing Engineering's value of 1.60 is 1.3% above this benchmark. Historically, Kung Sing Engineering's own Current Ratio has ranged from 1.60 to 3.51 over the past decade. While the company's 10-year median is 1.84 vs. the industry median of 1.58, Kung Sing Engineering 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 Construction company?
The median Current Ratio among Construction companies is 1.58, based on 1,783 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. Kung Sing Engineering's current Current Ratio of 1.60 is 1.3% 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 Construction industry, the median Current Ratio is 1.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kung Sing Engineering's current Current Ratio is 1.60, which is 13% below median its own 10-year median of 1.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kung Sing Engineering stock overvalued right now?
Based on GuruFocus' analysis, Kung Sing Engineering (TPE:5521) is currently considered Possible Value Trap. The stock's GF Value™ is NT$16.51, compared to a current price of NT$10.70 — trading 35.2% below its estimated fair value. The current Current Ratio is 1.60, which is 13% below median its 10-year median of 1.84 and 1.3% above the Construction industry median of 1.58. Kung Sing Engineering's overall GF Score™ is 72/100 with 7 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 Kung Sing Engineering (TPE:5521), the current Current Ratio is 1.60 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 Kung Sing Engineering (TPE:5521) Overvalued in 2026?

Based on GuruFocus' analysis, Kung Sing Engineering stock appears to be undervalued. The current stock price of NT$10.70 is trading 35.2% below its estimated GF Value™ of NT$16.51. GuruFocus considers Kung Sing Engineering to be Possible Value Trap.

Key valuation signals for TPE:5521:

  • Current Ratio: 1.60 (13% below median its 10-year median of 1.84)
  • GF Value™: NT$16.51 vs. price of NT$10.70 (35.2% below fair value)
  • GF Score™: 72/100 with 7 warning signs
  • Industry Position: 1.3% above the Construction median (#864 of 1783)

No single metric tells the full story. See the TPE:5521 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kung Sing Engineering Business Description

Address No. 102, Civic Boulevard, 8th Floor, Section 4, Daan District, Taipei, TWN, 106
Kung Sing Engineering Corp is engaged in civil engineering and construction projects. It constructs highways, tunnels, bridges, mass transportation systems, schools, as well as residential and commercial buildings. The main business activities of the Company are the construction and repair of roads and bridges.
72GF Score

Get the complete analysis for TPE:5521

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

NT$10.70
Price
NT$16.51
GF Value