San Fang Chemical Industry Co (TPE:1307) Quick Ratio: 1.64 (As of Dec. 2025) — Near Median


TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
87 GF Score
Price NT$34.30
GF Value NT$32.69
Valuation Fairly Valued
! 4 Warning Signs
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What is San Fang Chemical Industry Co Quick Ratio?

San Fang Chemical Industry Co TPE:1307 -1.01% 87 Quick Ratio is 1.64 as of Dec. 2025, which is 8% below its 10-year median of 1.78. GuruFocus rates TPE:1307 with a GF Score™ of 87/100 and a GF Value™ of NT$32.69 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,067 Manufacturing - Apparel & Accessories companies, San Fang Chemical Industry Co ranks better than 67.67% on this metric.

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. It is calculated as a company's Total Current Assets excludes Total Inventories divides by its Total Current Liabilities. San Fang Chemical Industry Co's quick ratio for the quarter that ended in Dec. 2025 was 1.64.

San Fang Chemical Industry Co has a quick ratio of 1.64. It generally indicates good short-term financial strength.

The historical rank and industry rank for San Fang Chemical Industry Co's Quick Ratio or its related term are showing as below:

TPE:1307' s Quick Ratio Range Over the Past 10 Years
Min: 1.54   Med: 1.78   Max: 2.02
Current: 1.64

During the past 13 years, San Fang Chemical Industry Co's highest Quick Ratio was 2.02. The lowest was 1.54. And the median was 1.78.

TPE:1307's Quick Ratio is ranked better than
67.67% of 1067 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.1 vs TPE:1307: 1.64

San Fang Chemical Industry Co  (TPE:1307) Quick Ratio Explanation

The quick ratio is more conservative than the Current Ratio because it excludes inventories from current assets. The ratio derives its name presumably from the fact that assets such as cash and marketable securities are quick sources of cash. Inventories generally take time to be converted into cash, and if they have to be sold quickly, the company may have to accept a lower price than book value of these inventories. As a result, they are justifiably excluded from assets that are ready sources of immediate cash.

In general, low or decreasing quick ratios generally suggest that a company is over-leveraged, struggling to maintain or grow sales, paying bills too quickly or collecting receivables too slowly. On the other hand, a high or increasing quick ratio generally indicates that a company is experiencing solid top-line growth, quickly converting receivables into cash, and easily able to cover its financial obligations. Such companies often have faster inventory turnover and cash conversion cycles.

The higher the quick ratio, the better the company's liquidity position.


San Fang Chemical Industry Co Quick Ratio Related Terms


San Fang Chemical Industry Co Quick Ratio Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry Co's Quick 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.

San Fang Chemical Industry Co Quick Ratio Chart

San Fang Chemical Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.68 1.80 2.02 1.98 1.64

San Fang Chemical Industry Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Quick 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 1.98 1.64 1.43 1.58 1.64

San Fang Chemical Industry Co Quick Ratio Competitor Comparison

For the Textile Manufacturing subindustry, San Fang Chemical Industry Co's Quick Ratio, along with its competitors' market caps and Quick 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.


San Fang Chemical Industry Co Quick Ratio vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's Quick Ratio distribution charts can be found below:

* The bar in red indicates where San Fang Chemical Industry Co's Quick Ratio falls into.


TPE:1307
87GF Score
San Fang Chemical Industry Co Ltd TPE:1307
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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San Fang Chemical Industry Co Quick Ratio Calculation

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. For this reason, the ratio excludes inventories from current assets.

San Fang Chemical Industry Co's Quick Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Quick Ratio (A: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(9192.581-1758.188)/4541.88
=1.64

San Fang Chemical Industry Co's Quick Ratio for the quarter that ended in Dec. 2025 is calculated as

Quick Ratio (Q: Dec. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(9192.581-1758.188)/4541.88
=1.64

* 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 Quick Ratio →
What does a Quick Ratio of 1.64 mean?
San Fang Chemical Industry Co (TPE:1307) has a Quick Ratio of 1.64 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on San Fang Chemical Industry Co and its competitors. This is near median its historical median of 1.78. Over the past decade, San Fang Chemical Industry Co's Quick Ratio has ranged from 1.54 to 2.02. According to the industry distribution chart, San Fang Chemical Industry Co ranks #345 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 32.3%.
Is San Fang Chemical Industry Co's Quick Ratio too high?
San Fang Chemical Industry Co's current Quick Ratio of 1.64 is near median its 10-year median of 1.78. Over the past 10 years, this metric has ranged from a low of 1.54 to a high of 2.02. The Manufacturing - Apparel & Accessories industry median Quick Ratio is 1.10. San Fang Chemical Industry Co's value of 1.64 is 49.1% above this industry median. Based on the distribution chart, San Fang Chemical Industry Co ranks #345 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, San Fang Chemical Industry Co has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's Quick Ratio compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, San Fang Chemical Industry Co ranks #345 out of 1067 companies for Quick Ratio. This puts San Fang Chemical Industry Co in the upper half of its industry. The industry median Quick Ratio is 1.10. San Fang Chemical Industry Co's value of 1.64 is 49.1% above this benchmark. Historically, San Fang Chemical Industry Co's own Quick Ratio has ranged from 1.54 to 2.02 over the past decade. While the company's 10-year median is 1.78 vs. the industry median of 1.10, San Fang Chemical Industry 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 Quick Ratio for a Manufacturing - Apparel & Accessories company?
The median Quick Ratio among Manufacturing - Apparel & Accessories companies is 1.10, based on 1,067 companies in the industry. Companies in the top quartile (top 25%) have a Quick Ratio significantly above this median, while those in the bottom quartile fall well below. However, Quick Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. San Fang Chemical Industry Co's current Quick Ratio of 1.64 is 49.1% 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 Quick Ratio mean?
A high Quick Ratio can signal that a stock is expensive relative to its fundamentals. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on San Fang Chemical Industry Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Quick Ratio is 1.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current Quick Ratio is 1.64, which is near median its own 10-year median of 1.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fang Chemical Industry Co stock overvalued right now?
Based on GuruFocus' analysis, San Fang Chemical Industry Co (TPE:1307) is currently considered Fairly Valued. The stock's GF Value™ is NT$32.69, compared to a current price of NT$34.30 — trading 4.9% above its estimated fair value. The current Quick Ratio is 1.64, which is near median its 10-year median of 1.78 and 49.1% above the Manufacturing - Apparel & Accessories industry median of 1.10. San Fang Chemical Industry Co's overall GF Score™ is 87/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Quick Ratio calculated?
Quick Ratio is calculated from a company's financial statements. For San Fang Chemical Industry Co (TPE:1307), the current Quick Ratio is 1.64 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 San Fang Chemical Industry Co (TPE:1307) Overvalued in 2026?

Based on GuruFocus' analysis, San Fang Chemical Industry Co stock appears to be overvalued. The current stock price of NT$34.30 is trading 4.9% above its estimated GF Value™ of NT$32.69. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • Quick Ratio: 1.64 (near median its 10-year median of 1.78)
  • GF Value™: NT$32.69 vs. price of NT$34.30 (4.9% above fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 49.1% above the Manufacturing - Apparel & Accessories median (#345 of 1067)

No single metric tells the full story. See the TPE:1307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


San Fang Chemical Industry Co Business Description

Address No. 120, Dihua Street, Sanmin District, Kaoshiung, TWN
San Fang Chemical Industry Co Ltd is a Taiwan-based company. The company's operating segments are, San Fang Chemical Industry Co., Ltd., which includes Manufacturing and sales of artificial leather, synthetic resin, and other materials. San Fang Development, BBH, San Fang International, and subsidiary MPL, Dongguan Baoliang, and GTL. GII and subsidiary SFV(GII). jOB and subsidiary PTS (PTS). Bestac Advanced Material Co., Ltd., Forich Advanced Materials Co., Ltd. San Fang Development, San Fang Financial Holdings, and GCL-Mainly in the financial holdings and investment business.
87GF Score

Get the complete analysis for TPE:1307

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

NT$34.30
Price
NT$32.69
GF Value