Eternal Precision Mechanics Co (TPE:7795) Current Ratio: 3.24 (As of Dec. 2025) — 28% Above Median


TPE:7795 Eternal Precision Mechanics Co TPE:7795
25 GF Score
Price NT$626.00
! 8 Warning Signs
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What is Eternal Precision Mechanics Co Current Ratio?

Eternal Precision Mechanics Co TPE:7795 +2.45% 25 Current Ratio is 3.24 as of Dec. 2025, which is 28% above its 10-year median of 2.53. GuruFocus rates TPE:7795 with a GF Score™ of 25/100. The stock has 8 warning signs investors should review. Among 3,067 Industrial Products companies, Eternal Precision Mechanics Co ranks better than 77.11% 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. Eternal Precision Mechanics Co's current ratio for the quarter that ended in Dec. 2025 was 3.24.

Eternal Precision Mechanics Co has a current ratio of 3.24. 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 Eternal Precision Mechanics Co's Current Ratio or its related term are showing as below:

TPE:7795' s Current Ratio Range Over the Past 10 Years
Min: 2.21   Med: 2.53   Max: 3.42
Current: 3.24

During the past 5 years, Eternal Precision Mechanics Co's highest Current Ratio was 3.42. The lowest was 2.21. And the median was 2.53.

TPE:7795's Current Ratio is ranked better than
77.11% of 3067 companies
in the Industrial Products industry
Industry Median: 1.97 vs TPE:7795: 3.24

Eternal Precision Mechanics Co  (TPE:7795) 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.


Eternal Precision Mechanics Co Current Ratio Related Terms


Eternal Precision Mechanics Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Eternal Precision Mechanics 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.

Eternal Precision Mechanics Co Current Ratio Chart

Eternal Precision Mechanics Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
3.42 2.40 2.53 2.21 3.24

Eternal Precision Mechanics Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
Current Ratio Get a 7-Day Free Trial Premium Member Only 0.00 2.21 2.51 2.74 3.24

TPE:7795 vs GEV, ETN, PH: Current Ratio Comparison

For the Specialty Industrial Machinery subindustry, Eternal Precision Mechanics 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.


Eternal Precision Mechanics Co Current Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Eternal Precision Mechanics Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Eternal Precision Mechanics Co's Current Ratio falls into.


TPE:7795
25GF Score
Eternal Precision Mechanics Co TPE:7795
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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Eternal Precision Mechanics 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.

Eternal Precision Mechanics 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 )
=2268.08/700.092
=3.24

Eternal Precision Mechanics 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 )
=2268.08/700.092
=3.24

* 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 3.24 mean?
Eternal Precision Mechanics Co (TPE:7795) has a Current Ratio of 3.24 as of Dec. 2025. This is 28% above median its historical median of 2.53. Over the past decade, Eternal Precision Mechanics Co's Current Ratio has ranged from 2.21 to 3.42. According to the industry distribution chart, Eternal Precision Mechanics Co ranks #702 out of 3067 companies in the Industrial Products industry, placing it in the top 22.9%.
Is Eternal Precision Mechanics Co's Current Ratio too high?
Eternal Precision Mechanics Co's current Current Ratio of 3.24 is 28% above median its 10-year median of 2.53. Over the past 10 years, this metric has ranged from a low of 2.21 to a high of 3.42. The Industrial Products industry median Current Ratio is 1.97. Eternal Precision Mechanics Co's value of 3.24 is 64.5% above this industry median. Based on the distribution chart, Eternal Precision Mechanics Co ranks #702 out of 3067 companies in the Industrial Products industry, which is in the top quartile — a strong position relative to peers. Overall, Eternal Precision Mechanics Co has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Precision Mechanics Co's Current Ratio compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Eternal Precision Mechanics Co ranks #702 out of 3067 companies for Current Ratio. This places Eternal Precision Mechanics Co in the top 23% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.97. Eternal Precision Mechanics Co's value of 3.24 is 64.5% above this benchmark. Historically, Eternal Precision Mechanics Co's own Current Ratio has ranged from 2.21 to 3.42 over the past decade. While the company's 10-year median is 2.53 vs. the industry median of 1.97, Eternal Precision Mechanics 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 an Industrial Products company?
The median Current Ratio among Industrial Products companies is 1.97, based on 3,067 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. Eternal Precision Mechanics Co's current Current Ratio of 3.24 is 64.5% 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 Industrial Products industry, the median Current Ratio is 1.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Precision Mechanics Co's current Current Ratio is 3.24, which is 28% above median its own 10-year median of 2.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Precision Mechanics Co stock overvalued right now?
Eternal Precision Mechanics Co (TPE:7795) has a current Current Ratio of 3.24. The current Current Ratio is 3.24, which is 28% above median its 10-year median of 2.53 and 64.5% above the Industrial Products industry median of 1.97. Eternal Precision Mechanics Co's overall GF Score™ is 25/100 with 8 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 Eternal Precision Mechanics Co (TPE:7795), the current Current Ratio is 3.24 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.

Eternal Precision Mechanics Co Business Description

Address No. 30, Yumin Street, Daliao District, Kaohsiung City, TWN
Eternal Precision Mechanics Co is principally engaged in the manufacturing, installation, and sale of electronic and semiconductor equipment, as well as electronic components. Its products include V130, V160, EFV-1000 (Litho. D/F), CV-600 (Litho., DFSM), CVP-600, CVP-700, CVP-500, CVP-300, CVP-1600SP, and CVP-1700SP.
25GF Score

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

NT$626.00
Price