Mospec Semiconductor (TPE:2434) Quick Ratio: 1.36 (As of Dec. 2025) — Near Median


TPE:2434 Mospec Semiconductor Corp TPE:2434
44 GF Score
Price NT$47.75
GF Value NT$22.36
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Mospec Semiconductor Quick Ratio?

Mospec Semiconductor TPE:2434 +9.90% 44 Quick Ratio is 1.36 as of Dec. 2025, which is 1% above its 10-year median of 1.35. GuruFocus rates TPE:2434 with a GF Score™ of 44/100 and a GF Value™ of NT$22.36 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,028 Semiconductors companies, Mospec Semiconductor ranks worse than 62.16% 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. Mospec Semiconductor's quick ratio for the quarter that ended in Dec. 2025 was 1.36.

Mospec Semiconductor has a quick ratio of 1.36. It generally indicates good short-term financial strength.

The historical rank and industry rank for Mospec Semiconductor's Quick Ratio or its related term are showing as below:

TPE:2434' s Quick Ratio Range Over the Past 10 Years
Min: 0.44   Med: 1.35   Max: 2.8
Current: 1.36

During the past 13 years, Mospec Semiconductor's highest Quick Ratio was 2.80. The lowest was 0.44. And the median was 1.35.

TPE:2434's Quick Ratio is ranked worse than
62.16% of 1028 companies
in the Semiconductors industry
Industry Median: 1.85 vs TPE:2434: 1.36

Mospec Semiconductor  (TPE:2434) 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.


Mospec Semiconductor Quick Ratio Related Terms


Mospec Semiconductor Quick Ratio Historical Data

* Premium members only.

The historical data trend for Mospec Semiconductor'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.

Mospec Semiconductor Quick Ratio Chart

Mospec Semiconductor 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 2.80 1.75 1.51 1.34 1.36

Mospec Semiconductor 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 1.34 1.55 1.37 1.40 1.36

TPE:2434 vs NVDA, AVGO, MU: Quick Ratio Comparison

For the Semiconductors subindustry, Mospec Semiconductor'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.


Mospec Semiconductor Quick Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Mospec Semiconductor's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Mospec Semiconductor's Quick Ratio falls into.


TPE:2434
44GF Score
Mospec Semiconductor Corp TPE:2434
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Mospec Semiconductor 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.

Mospec Semiconductor'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
=(159.774-4.934)/113.831
=1.36

Mospec Semiconductor'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
=(159.774-4.934)/113.831
=1.36

* 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 1.36 mean?
Mospec Semiconductor (TPE:2434) has a Quick Ratio of 1.36 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Mospec Semiconductor and its competitors. This is near median its historical median of 1.35. Over the past decade, Mospec Semiconductor's Quick Ratio has ranged from 0.44 to 2.80. According to the industry distribution chart, Mospec Semiconductor ranks #639 out of 1028 companies in the Semiconductors industry, placing it in the top 62.2%.
Is Mospec Semiconductor's Quick Ratio too high?
Mospec Semiconductor's current Quick Ratio of 1.36 is near median its 10-year median of 1.35. Over the past 10 years, this metric has ranged from a low of 0.44 to a high of 2.80. The Semiconductors industry median Quick Ratio is 1.85. Mospec Semiconductor's value of 1.36 is 26.5% below this industry median. Based on the distribution chart, Mospec Semiconductor ranks #639 out of 1028 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Mospec Semiconductor has a GF Score™ of 44/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mospec Semiconductor's Quick Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Mospec Semiconductor ranks #639 out of 1028 companies for Quick Ratio. This places Mospec Semiconductor in the lower half of its industry. The industry median Quick Ratio is 1.85. Mospec Semiconductor's value of 1.36 is 26.5% below this benchmark. Historically, Mospec Semiconductor's own Quick Ratio has ranged from 0.44 to 2.80 over the past decade. While the company's 10-year median is 1.35 vs. the industry median of 1.85, Mospec Semiconductor has consistently been below 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 Semiconductors company?
The median Quick Ratio among Semiconductors companies is 1.85, based on 1,028 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. Mospec Semiconductor's current Quick Ratio of 1.36 is 26.5% below 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 Mospec Semiconductor and its competitors. For the Semiconductors industry, the median Quick Ratio is 1.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Mospec Semiconductor's current Quick Ratio is 1.36, which is near median its own 10-year median of 1.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mospec Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Mospec Semiconductor (TPE:2434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.36, compared to a current price of NT$47.75 — trading 113.6% above its estimated fair value. The current Quick Ratio is 1.36, which is near median its 10-year median of 1.35 and 26.5% below the Semiconductors industry median of 1.85. Mospec Semiconductor's overall GF Score™ is 44/100 with 9 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 Mospec Semiconductor (TPE:2434), the current Quick Ratio is 1.36 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 Mospec Semiconductor (TPE:2434) Overvalued in 2026?

Based on GuruFocus' analysis, Mospec Semiconductor stock appears to be overvalued. The current stock price of NT$47.75 is trading 113.6% above its estimated GF Value™ of NT$22.36. GuruFocus considers Mospec Semiconductor to be Significantly Overvalued.

Key valuation signals for TPE:2434:

  • Quick Ratio: 1.36 (near median its 10-year median of 1.35)
  • GF Value™: NT$22.36 vs. price of NT$47.75 (113.6% above fair value)
  • GF Score™: 44/100 with 9 warning signs
  • Industry Position: 26.5% below the Semiconductors median (#639 of 1028)

No single metric tells the full story. See the TPE:2434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mospec Semiconductor Business Description

Address No. 76, Zhongshan Road, Xinshi District, Gangqian Village, Tainan, TWN, 74442
Mospec Semiconductor Corp engages in the manufacturing, processing, and sales of power transistors, diodes, and solar cell wafers. Its products include Rectifier, Bridge, Transistor, TVS, IGBT, SiC Schottky Diode, Power Transistor, Zener Diode, and LDO. It operates in single segment. Geographically its operations are spread across China, Korea, Hong Kong, India, Taiwan, and Others with majority of revenue deriving from China.
44GF Score

Get the complete analysis for TPE:2434

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

NT$47.75
Price
NT$22.36
GF Value