Holiday Entertainment CoTPE:9943 +0.94%86 Current Ratio is 2.25 as of Dec. 2025, which is 1% above its 10-year median of 2.23. GuruFocus rates TPE:9943 with a GF Score™ of 86/100 and a GF Value™ of NT$86.06 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 856 Travel & Leisure companies, Holiday Entertainment Co ranks better than 71.38% 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. Holiday Entertainment Co's current ratio for the quarter that ended in Dec. 2025 was 2.25.
Holiday Entertainment Co has a current ratio of 2.25. It generally indicates good short-term financial strength.
The historical rank and industry rank for Holiday Entertainment Co's Current Ratio or its related term are showing as below:
TPE:9943'
s Current Ratio Range Over the Past 10 Years
Min: 1.53 Med: 2.23 Max: 2.67
Current: 2.25
During the past 13 years, Holiday Entertainment Co's highest Current Ratio was 2.67. The lowest was 1.53. And the median was 2.23.
TPE:9943's Current Ratio is ranked better than 71.38% of 856
companies
in the Travel & Leisure industry
Industry Median: 1.4
vs TPE:9943: 2.25
Holiday Entertainment Co (TPE:9943) 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.
Holiday Entertainment Co Current Ratio Related Terms
Holiday Entertainment Co Current Ratio Historical Data
* 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:9943 vs AS, HAS, LTH: Current Ratio Comparison
For the Leisure subindustry, Holiday Entertainment 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.
Holiday Entertainment Co Current Ratio vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Holiday Entertainment Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Holiday Entertainment 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.
Holiday Entertainment Co (TPE:9943) has a Current Ratio of 2.25 as of Dec. 2025. This is near median its historical median of 2.23. Over the past decade, Holiday Entertainment Co's Current Ratio has ranged from 1.53 to 2.67. According to the industry distribution chart, Holiday Entertainment Co ranks #245 out of 856 companies in the Travel & Leisure industry, placing it in the top 28.6%.
Is Holiday Entertainment Co's Current Ratio too high?
Holiday Entertainment Co's current Current Ratio of 2.25 is near median its 10-year median of 2.23. Over the past 10 years, this metric has ranged from a low of 1.53 to a high of 2.67. The Travel & Leisure industry median Current Ratio is 1.40. Holiday Entertainment Co's value of 2.25 is 60.7% above this industry median. Based on the distribution chart, Holiday Entertainment Co ranks #245 out of 856 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Holiday Entertainment Co has a GF Score™ of 86/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Holiday Entertainment Co's Current Ratio compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Holiday Entertainment Co ranks #245 out of 856 companies for Current Ratio. This puts Holiday Entertainment Co in the upper half of its industry. The industry median Current Ratio is 1.40. Holiday Entertainment Co's value of 2.25 is 60.7% above this benchmark. Historically, Holiday Entertainment Co's own Current Ratio has ranged from 1.53 to 2.67 over the past decade. While the company's 10-year median is 2.23 vs. the industry median of 1.40, Holiday Entertainment 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 Travel & Leisure company?
The median Current Ratio among Travel & Leisure companies is 1.40, based on 856 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. Holiday Entertainment Co's current Current Ratio of 2.25 is 60.7% 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 Travel & Leisure industry, the median Current Ratio is 1.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Holiday Entertainment Co's current Current Ratio is 2.25, which is near median its own 10-year median of 2.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Holiday Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, Holiday Entertainment Co (TPE:9943) is currently considered Possible Value Trap. The stock's GF Value™ is NT$86.06, compared to a current price of NT$53.90 — trading 37.4% below its estimated fair value. The current Current Ratio is 2.25, which is near median its 10-year median of 2.23 and 60.7% above the Travel & Leisure industry median of 1.40. Holiday Entertainment Co's overall GF Score™ is 86/100 with 3 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 Holiday Entertainment Co (TPE:9943), the current Current Ratio is 2.25 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 Holiday Entertainment Co (TPE:9943) Overvalued in 2026?
Based on GuruFocus' analysis, Holiday Entertainment Co stock appears to be undervalued.
The current stock price of NT$53.90 is trading 37.4% below its estimated GF Value™ of NT$86.06.
GuruFocus considers Holiday Entertainment Co to be Possible Value Trap.
Key valuation signals for TPE:9943:
Current Ratio: 2.25 (near median its 10-year median of 2.23)
GF Value™: NT$86.06 vs. price of NT$53.90 (37.4% below fair value)
Industry Position: 60.7% above the Travel & Leisure median (#245 of 856)
No single metric tells the full story. See the TPE:9943 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Holiday Entertainment Co Ltd is mainly engaged in providing audio-visual and singing equipment, along with operating audiovisual and karaoke facilities and related restaurants. The company is involved in the trading of audio-visual equipment and supplies, as well as publishing audio tapes and records, and conducting performing arts activities. In addition, it undertakes advertising operations. The business operates through two reportable segments: Audiovisual and Singing Equipment, and Copy and Royalty Business, with the majority of its revenue generated from the Audiovisual and Singing Equipment segment.
86GF Score
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