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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. Rectron's Total Liabilities for the quarter that ended in Jun. 2026 was NT$958.8 Mil. Rectron's Total Assets for the quarter that ended in Jun. 2026 was NT$2,796.0 Mil.
Therefore, Rectron's Liabilities-to-Assets Ratio for the quarter that ended in Jun. 2026 was 0.34.
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.
Rectron Liabilities-to-Assets Related Terms
Rectron Liabilities-to-Assets Historical Data
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The historical data trend for Rectron's Liabilities-to-Assets 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.
TPE:2302 vs LRCX, AMAT, KLAC: Liabilities-to-Assets Comparison
For the Semiconductor Equipment & Materials subindustry, Rectron'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.
Rectron Liabilities-to-Assets vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Rectron's Liabilities-to-Assets distribution charts can be found below:
* The bar in red indicates where Rectron's Liabilities-to-Assets falls into.
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.
Rectron'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.
Rectron (TPE:2302) has a Liabilities-to-Assets of 0.34 as of Jun. 2026. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Rectron and its competitors.
Is Rectron's Liabilities-to-Assets too high?
Rectron's current Liabilities-to-Assets is 0.34. Overall, Rectron has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rectron's Liabilities-to-Assets compare to LRCX and AMAT?
Rectron's Liabilities-to-Assets of 0.34 can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Liabilities-to-Assets depends on the Semiconductors 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 Rectron and its competitors. Rectron's current Liabilities-to-Assets is 0.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rectron stock overvalued right now?
Based on GuruFocus' analysis, Rectron (TPE:2302) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$21.75, compared to a current price of NT$43.30 — trading 99.1% above its estimated fair value. The current Liabilities-to-Assets is 0.34. Rectron's overall GF Score™ is 63/100 with 2 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 Rectron (TPE:2302), the current Liabilities-to-Assets is 0.34 as of Jun. 2026. 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 Rectron (TPE:2302) Overvalued in 2026?
Based on GuruFocus' analysis, Rectron stock appears to be overvalued.
The current stock price of NT$43.30 is trading 99.1% above its estimated GF Value™ of NT$21.75.
GuruFocus considers Rectron to be Significantly Overvalued.
Key valuation signals for TPE:2302:
Liabilities-to-Assets: 0.34
GF Value™: NT$21.75 vs. price of NT$43.30 (99.1% above fair value)
No single metric tells the full story. See the TPE:2302 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Rectron Ltd is engaged in manufacturing and distributing silicon rectifiers and semiconductor components, rental and sale of real estate, trading of wines, and manufacturing and sale of medical equipment. The Group's reportable segments are: Electronics, Real Estate Investment, Medical Equipment, and Wine Trading. The majority of its revenue is generated from the Electronics segment, which is engaged in the manufacturing and sales of various rectifiers and other semiconductor components such as rectifier diodes, ESD Diodes, high-efficiency diodes, fast recovery diodes, bridge rectifiers, and transient voltage suppressors, among others. Geographically, the Group generates maximum revenue from China, followed by the Americas, Taiwan, Europe, and other regions.
63GF Score
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Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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