Cathay ConsolidatedTPE:1342 +5.58%95 Quick Ratio is 1.45 as of Dec. 2025, which is 4% above its 10-year median of 1.39. GuruFocus rates TPE:1342 with a GF Score™ of 95/100 and a GF Value™ of NT$114.43 (Fairly Valued). The stock has 7 warning signs investors should review. Among 1,065 Manufacturing - Apparel & Accessories companies, Cathay Consolidated ranks better than 63% on this metric.
Cathay Consolidated (TPE:1342) 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.
Cathay Consolidated Quick Ratio Related Terms
Cathay Consolidated Quick Ratio Historical Data
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The historical data trend for Cathay Consolidated'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.
Cathay Consolidated Quick Ratio Competitor Comparison
For the Textile Manufacturing subindustry, Cathay Consolidated'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.
Cathay Consolidated Quick Ratio vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cathay Consolidated's Quick Ratio distribution charts can be found below:
* The bar in red indicates where Cathay Consolidated's Quick Ratio falls into.
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.
Cathay Consolidated's Quick 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.
Cathay Consolidated (TPE:1342) has a Quick Ratio of 1.45 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Cathay Consolidated and its competitors. This is near median its historical median of 1.39. Over the past decade, Cathay Consolidated's Quick Ratio has ranged from 0.39 to 2.32. According to the industry distribution chart, Cathay Consolidated ranks #394 out of 1065 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 37%.
Is Cathay Consolidated's Quick Ratio too high?
Cathay Consolidated's current Quick Ratio of 1.45 is near median its 10-year median of 1.39. Over the past 10 years, this metric has ranged from a low of 0.39 to a high of 2.32. The Manufacturing - Apparel & Accessories industry median Quick Ratio is 1.11. Cathay Consolidated's value of 1.45 is 30.6% above this industry median. Based on the distribution chart, Cathay Consolidated ranks #394 out of 1065 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Cathay Consolidated has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cathay Consolidated's Quick Ratio compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Cathay Consolidated ranks #394 out of 1065 companies for Quick Ratio. This puts Cathay Consolidated in the upper half of its industry. The industry median Quick Ratio is 1.11. Cathay Consolidated's value of 1.45 is 30.6% above this benchmark. Historically, Cathay Consolidated's own Quick Ratio has ranged from 0.39 to 2.32 over the past decade. While the company's 10-year median is 1.39 vs. the industry median of 1.11, Cathay Consolidated 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 1.11, based on 1,065 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. Cathay Consolidated's current Quick Ratio of 1.45 is 30.6% 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 Cathay Consolidated and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Quick Ratio is 1.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cathay Consolidated's current Quick Ratio is 1.45, which is near median its own 10-year median of 1.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cathay Consolidated stock overvalued right now?
Based on GuruFocus' analysis, Cathay Consolidated (TPE:1342) is currently considered Fairly Valued. The stock's GF Value™ is NT$114.43, compared to a current price of NT$113.50 — trading 0.8% below its estimated fair value. The current Quick Ratio is 1.45, which is near median its 10-year median of 1.39 and 30.6% above the Manufacturing - Apparel & Accessories industry median of 1.11. Cathay Consolidated's overall GF Score™ is 95/100 with 7 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 Cathay Consolidated (TPE:1342), the current Quick Ratio is 1.45 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 Cathay Consolidated (TPE:1342) Overvalued in 2026?
Based on GuruFocus' analysis, Cathay Consolidated stock appears to be undervalued.
The current stock price of NT$113.50 is trading 0.8% below its estimated GF Value™ of NT$114.43.
GuruFocus considers Cathay Consolidated to be Fairly Valued.
Key valuation signals for TPE:1342:
Quick Ratio: 1.45 (near median its 10-year median of 1.39)
GF Value™: NT$114.43 vs. price of NT$113.50 (0.8% below fair value)
Industry Position: 30.6% above the Manufacturing - Apparel & Accessories median (#394 of 1065)
No single metric tells the full story. See the TPE:1342 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cathay Consolidated Inc is a Taiwan-based company engaged in the manufacturing of TPU film, air mattresses, covers, laminated fabrics, and bladders. Its revenue mainly comes from the production and sale of functional fabrics. It operates in Taiwan, Asia, the Americas, Others, and the majority of its revenue comes from Asia. The main product of the Company is TPU film, air mattress, cover, laminated fabrics and bladder. The company's products are used in Aviation, Marine, Medical, Outdoor, and Industrial.
95GF Score
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