Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. CSPC Pharmaceutical Group's Total Liabilities for the quarter that ended in Dec. 2025 was $1,725 Mil. CSPC Pharmaceutical Group's Total Assets for the quarter that ended in Dec. 2025 was $6,630 Mil.
Therefore, CSPC Pharmaceutical Group's Liabilities-to-Assets Ratio for the quarter that ended in Dec. 2025 was 0.26.
CSPC Pharmaceutical Group (OTCPK:CSPCY) Liabilities-to-Assets Explanation
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.
CSPC Pharmaceutical Group Liabilities-to-Assets Related Terms
CSPC Pharmaceutical Group Liabilities-to-Assets 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.
CSPC Pharmaceutical Group Liabilities-to-Assets Chart
CSPCY vs LLY, JNJ, ABBV: Liabilities-to-Assets Comparison
For the Drug Manufacturers - General subindustry, CSPC Pharmaceutical Group's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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.
CSPC Pharmaceutical Group Liabilities-to-Assets vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, CSPC Pharmaceutical Group's Liabilities-to-Assets distribution charts can be found below:
* The bar in red indicates where CSPC Pharmaceutical Group's Liabilities-to-Assets falls into.
CSPC Pharmaceutical Group Liabilities-to-Assets Calculation
Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.
CSPC Pharmaceutical Group's Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2025 is calculated as:
* 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.
CSPC Pharmaceutical Group (CSPCY) has a Liabilities-to-Assets of 0.26 as of Dec. 2025. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on CSPC Pharmaceutical Group and its competitors.
Is CSPC Pharmaceutical Group's Liabilities-to-Assets too high?
CSPC Pharmaceutical Group's current Liabilities-to-Assets is 0.26. Overall, CSPC Pharmaceutical Group has a GF Score™ of 70/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CSPC Pharmaceutical Group's Liabilities-to-Assets compare to LLY and JNJ?
CSPC Pharmaceutical Group's Liabilities-to-Assets of 0.26 can be compared against companies in the Drug Manufacturers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Liabilities-to-Assets for a Drug Manufacturers company?
A good Liabilities-to-Assets depends on the Drug Manufacturers industry context. However, Liabilities-to-Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on CSPC Pharmaceutical Group and its competitors. CSPC Pharmaceutical Group's current Liabilities-to-Assets is 0.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSPC Pharmaceutical Group stock overvalued right now?
Based on GuruFocus' analysis, CSPC Pharmaceutical Group (CSPCY) is currently considered Modestly Overvalued. The stock's GF Value™ is $3.43, compared to a current price of $4.43 — trading 29.2% above its estimated fair value. The current Liabilities-to-Assets is 0.26. CSPC Pharmaceutical Group's overall GF Score™ is 70/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For CSPC Pharmaceutical Group (CSPCY), the current Liabilities-to-Assets is 0.26 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 CSPC Pharmaceutical Group (CSPCY) Overvalued in 2026?
Based on GuruFocus' analysis, CSPC Pharmaceutical Group stock appears to be overvalued.
The current stock price of $4.43 is trading 29.2% above its estimated GF Value™ of $3.43.
GuruFocus considers CSPC Pharmaceutical Group to be Modestly Overvalued.
Key valuation signals for CSPCY:
Liabilities-to-Assets: 0.26
GF Value™: $3.43 vs. price of $4.43 (29.2% above fair value)
No single metric tells the full story. See the CSPCY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CSPC Pharmaceutical Group LTD is engaged in the manufacture and sale of pharmaceutical products. The group's segments include: Finished drugs, consisting research and development, manufacture and sale of pharmaceutical products and license fee income; Bulk products, that manufacture and sale of vitamin C, and antibiotic products in bulk powder form; and Functional food and others, that manufacture and sale of functional food products (including caffeine food additives, anhydrous glucose, acarbose and vitamin C buccal tablets), provision of healthcare service and others. It derives maximum revenue from Finished Products segments. Geographically, the company operates in Chinese Mainland, which Chinese Mainland generates maximum revenue; Other Asian regions; Europe; North America; and Others.
70GF Score
Get the complete analysis for CSPCY
Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CSPCY has been successfully added to your 
