Taiwan Surface Mounting Technology (TPE:6278) Current Ratio: 1.52 (As of Dec. 2025) — Near Median


TPE:6278 Taiwan Surface Mounting Technology Corp TPE:6278
68 GF Score
Price NT$212.00
GF Value NT$109.85
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Taiwan Surface Mounting Technology Current Ratio?

Taiwan Surface Mounting Technology TPE:6278 -2.30% 68 Current Ratio is 1.52 as of Dec. 2025, which is 9% above its 10-year median of 1.40. GuruFocus rates TPE:6278 with a GF Score™ of 68/100 and a GF Value™ of NT$109.85 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,027 Semiconductors companies, Taiwan Surface Mounting Technology ranks worse than 73.22% 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. Taiwan Surface Mounting Technology's current ratio for the quarter that ended in Dec. 2025 was 1.52.

Taiwan Surface Mounting Technology has a current ratio of 1.52. It generally indicates good short-term financial strength.

The historical rank and industry rank for Taiwan Surface Mounting Technology's Current Ratio or its related term are showing as below:

TPE:6278' s Current Ratio Range Over the Past 10 Years
Min: 1.11   Med: 1.4   Max: 1.54
Current: 1.52

During the past 13 years, Taiwan Surface Mounting Technology's highest Current Ratio was 1.54. The lowest was 1.11. And the median was 1.40.

TPE:6278's Current Ratio is ranked worse than
73.22% of 1027 companies
in the Semiconductors industry
Industry Median: 2.49 vs TPE:6278: 1.52

Taiwan Surface Mounting Technology  (TPE:6278) 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.


Taiwan Surface Mounting Technology Current Ratio Related Terms


Taiwan Surface Mounting Technology Current Ratio Historical Data

* Premium members only.

The historical data trend for Taiwan Surface Mounting Technology'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.

Taiwan Surface Mounting Technology Current Ratio Chart

Taiwan Surface Mounting Technology 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 1.11 1.34 1.49 1.54 1.52

Taiwan Surface Mounting Technology 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 1.54 1.49 1.49 1.47 1.52

TPE:6278 vs NVDA, AVGO, MU: Current Ratio Comparison

For the Semiconductors subindustry, Taiwan Surface Mounting Technology'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.


Taiwan Surface Mounting Technology Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Taiwan Surface Mounting Technology's Current Ratio distribution charts can be found below:

* The bar in red indicates where Taiwan Surface Mounting Technology's Current Ratio falls into.


TPE:6278
68GF Score
Taiwan Surface Mounting Technology Corp TPE:6278
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Surface Mounting Technology 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.

Taiwan Surface Mounting Technology'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 )
=36741.977/24094.526
=1.52

Taiwan Surface Mounting Technology'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 )
=36741.977/24094.526
=1.52

* 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 1.52 mean?
Taiwan Surface Mounting Technology (TPE:6278) has a Current Ratio of 1.52 as of Dec. 2025. This is near median its historical median of 1.40. Over the past decade, Taiwan Surface Mounting Technology's Current Ratio has ranged from 1.11 to 1.54. According to the industry distribution chart, Taiwan Surface Mounting Technology ranks #752 out of 1027 companies in the Semiconductors industry, placing it in the top 73.2%.
Is Taiwan Surface Mounting Technology's Current Ratio too high?
Taiwan Surface Mounting Technology's current Current Ratio of 1.52 is near median its 10-year median of 1.40. Over the past 10 years, this metric has ranged from a low of 1.11 to a high of 1.54. The Semiconductors industry median Current Ratio is 2.49. Taiwan Surface Mounting Technology's value of 1.52 is 39% below this industry median. Based on the distribution chart, Taiwan Surface Mounting Technology ranks #752 out of 1027 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Taiwan Surface Mounting Technology has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Surface Mounting Technology's Current Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Taiwan Surface Mounting Technology ranks #752 out of 1027 companies for Current Ratio. This places Taiwan Surface Mounting Technology in the lower half of its industry. The industry median Current Ratio is 2.49. Taiwan Surface Mounting Technology's value of 1.52 is 39% below this benchmark. Historically, Taiwan Surface Mounting Technology's own Current Ratio has ranged from 1.11 to 1.54 over the past decade. While the company's 10-year median is 1.40 vs. the industry median of 2.49, Taiwan Surface Mounting Technology 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. Taiwan Surface Mounting Technology's current Current Ratio of 1.52 is 39% 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. Taiwan Surface Mounting Technology's current Current Ratio is 1.52, which is near median its own 10-year median of 1.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Surface Mounting Technology stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Surface Mounting Technology (TPE:6278) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$109.85, compared to a current price of NT$212.00 — trading 93% above its estimated fair value. The current Current Ratio is 1.52, which is near median its 10-year median of 1.40 and 39% below the Semiconductors industry median of 2.49. Taiwan Surface Mounting Technology's overall GF Score™ is 68/100 with 1 warning sign 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 Taiwan Surface Mounting Technology (TPE:6278), the current Current Ratio is 1.52 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 Taiwan Surface Mounting Technology (TPE:6278) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Surface Mounting Technology stock appears to be overvalued. The current stock price of NT$212.00 is trading 93% above its estimated GF Value™ of NT$109.85. GuruFocus considers Taiwan Surface Mounting Technology to be Significantly Overvalued.

Key valuation signals for TPE:6278:

  • Current Ratio: 1.52 (near median its 10-year median of 1.40)
  • GF Value™: NT$109.85 vs. price of NT$212.00 (93% above fair value)
  • GF Score™: 68/100 with 1 warning sign
  • Industry Position: 39% below the Semiconductors median (#752 of 1027)

No single metric tells the full story. See the TPE:6278 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Surface Mounting Technology Business Description

Address No. 437, Taoying Road, Dashuli, Taoyuan District, Taoyuan, TWN, 330
Taiwan Surface Mounting Technology Corp is engaged in the design, processing, manufacturing, and trading of TFT-LCD panels, general electronic information products, and PCB surface-mount packaging. Its Surface Mounting Technology is widely used for IT and electronic products. The products provided include Control boards for TFT-LCD panels (TV/Desk Top/ Note books), other electronic products, and light bars.
68GF Score

Get the complete analysis for TPE:6278

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

NT$212.00
Price
NT$109.85
GF Value