C Sun Manufacturing (TPE:2467) Quick Ratio: 1.02 (As of Sep. 2025) — 16% Below Median


TPE:2467 C Sun Manufacturing Ltd TPE:2467
70 GF Score
Price NT$560.00
GF Value NT$232.66
Valuation Significantly Overvalued
! 8 Warning Signs
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What is C Sun Manufacturing Quick Ratio?

C Sun Manufacturing TPE:2467 -4.27% 70 Quick Ratio is 1.02 as of Sep. 2025, which is 16% below its 10-year median of 1.21. GuruFocus rates TPE:2467 with a GF Score™ of 70/100 and a GF Value™ of NT$232.66 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 3,071 Industrial Products companies, C Sun Manufacturing ranks worse than 68.54% 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. C Sun Manufacturing's quick ratio for the quarter that ended in Sep. 2025 was 1.02.

C Sun Manufacturing has a quick ratio of 1.02. It generally indicates good short-term financial strength.

The historical rank and industry rank for C Sun Manufacturing's Quick Ratio or its related term are showing as below:

TPE:2467' s Quick Ratio Range Over the Past 10 Years
Min: 0.96   Med: 1.21   Max: 1.67
Current: 1.02

During the past 13 years, C Sun Manufacturing's highest Quick Ratio was 1.67. The lowest was 0.96. And the median was 1.21.

TPE:2467's Quick Ratio is ranked worse than
68.54% of 3071 companies
in the Industrial Products industry
Industry Median: 1.39 vs TPE:2467: 1.02

C Sun Manufacturing  (TPE:2467) 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.


C Sun Manufacturing Quick Ratio Related Terms


C Sun Manufacturing Quick Ratio Historical Data

* Premium members only.

The historical data trend for C Sun Manufacturing'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.

C Sun Manufacturing Quick Ratio Chart

C Sun Manufacturing Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Quick Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.17 1.16 1.28 1.37 1.65

C Sun Manufacturing Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 1.31 1.65 1.30 0.96 1.02

TPE:2467 vs GEV, ETN, PH: Quick Ratio Comparison

For the Specialty Industrial Machinery subindustry, C Sun Manufacturing'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.


C Sun Manufacturing Quick Ratio vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, C Sun Manufacturing's Quick Ratio distribution charts can be found below:

* The bar in red indicates where C Sun Manufacturing's Quick Ratio falls into.


TPE:2467
70GF Score
C Sun Manufacturing Ltd TPE:2467
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C Sun Manufacturing 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.

C Sun Manufacturing's Quick Ratio for the fiscal year that ended in Dec. 2024 is calculated as

Quick Ratio (A: Dec. 2024 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(6251.277-1070.557)/3145.172
=1.65

C Sun Manufacturing's Quick Ratio for the quarter that ended in Sep. 2025 is calculated as

Quick Ratio (Q: Sep. 2025 )=(Total Current Assets-Total Inventories)/Total Current Liabilities
=(6444.504-1963.636)/4395.077
=1.02

* 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 1.02 mean?
C Sun Manufacturing (TPE:2467) has a Quick Ratio of 1.02 as of Sep. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on C Sun Manufacturing and its competitors. This is 16% below median its historical median of 1.21. Over the past decade, C Sun Manufacturing's Quick Ratio has ranged from 0.96 to 1.67. According to the industry distribution chart, C Sun Manufacturing ranks #2105 out of 3071 companies in the Industrial Products industry, placing it in the top 68.5%.
Is C Sun Manufacturing's Quick Ratio too high?
C Sun Manufacturing's current Quick Ratio of 1.02 is 16% below median its 10-year median of 1.21. Over the past 10 years, this metric has ranged from a low of 0.96 to a high of 1.67. The Industrial Products industry median Quick Ratio is 1.39. C Sun Manufacturing's value of 1.02 is 26.6% below this industry median. Based on the distribution chart, C Sun Manufacturing ranks #2105 out of 3071 companies in the Industrial Products industry, which is below the industry midpoint. Overall, C Sun Manufacturing has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Sun Manufacturing's Quick Ratio compare to GEV and ETN?
According to the Industrial Products industry distribution chart, C Sun Manufacturing ranks #2105 out of 3071 companies for Quick Ratio. This places C Sun Manufacturing in the lower half of its industry. The industry median Quick Ratio is 1.39. C Sun Manufacturing's value of 1.02 is 26.6% below this benchmark. Historically, C Sun Manufacturing's own Quick Ratio has ranged from 0.96 to 1.67 over the past decade. While the company's 10-year median is 1.21 vs. the industry median of 1.39, C Sun Manufacturing 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 an Industrial Products company?
The median Quick Ratio among Industrial Products companies is 1.39, based on 3,071 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. C Sun Manufacturing's current Quick Ratio of 1.02 is 26.6% 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 C Sun Manufacturing and its competitors. For the Industrial Products industry, the median Quick Ratio is 1.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Sun Manufacturing's current Quick Ratio is 1.02, which is 16% below median its own 10-year median of 1.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Sun Manufacturing stock overvalued right now?
Based on GuruFocus' analysis, C Sun Manufacturing (TPE:2467) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$232.66, compared to a current price of NT$560.00 — trading 140.7% above its estimated fair value. The current Quick Ratio is 1.02, which is 16% below median its 10-year median of 1.21 and 26.6% below the Industrial Products industry median of 1.39. C Sun Manufacturing's overall GF Score™ is 70/100 with 8 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 C Sun Manufacturing (TPE:2467), the current Quick Ratio is 1.02 as of Sep. 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 C Sun Manufacturing (TPE:2467) Overvalued in 2026?

Based on GuruFocus' analysis, C Sun Manufacturing stock appears to be overvalued. The current stock price of NT$560.00 is trading 140.7% above its estimated GF Value™ of NT$232.66. GuruFocus considers C Sun Manufacturing to be Significantly Overvalued.

Key valuation signals for TPE:2467:

  • Quick Ratio: 1.02 (16% below median its 10-year median of 1.21)
  • GF Value™: NT$232.66 vs. price of NT$560.00 (140.7% above fair value)
  • GF Score™: 70/100 with 8 warning signs
  • Industry Position: 26.6% below the Industrial Products median (#2105 of 3071)

No single metric tells the full story. See the TPE:2467 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C Sun Manufacturing Business Description

Address Number. 2-1 Kung 8th Road, 2nd Industrial Park, Lin Kou District, Taipei, TWN
C Sun Manufacturing Ltd is engaged in electron, semiconductors, liquid crystal displays(LCD), printed circuit boards, textiles, plastics, rubber, printing, chemical industry, aerospace and other industrial box ovens, tunnel ovens, UV drying equipment, UV exposure equipment, automatic equipment, plasma generator (PRS series), automatic system integration technology, research, development, related parts manufacturing, maintenance, sales, import and export business. The company's operating segment includes: C Sun Mfg. Ltd; Csun Technology (Guangzhou) Co., Ltd; Suzhou Top Creation Machines Co., Ltd; and Other. Geographically, it operates in Taiwan, China, and Others, of which Taiwan generates maximum revenue.
70GF Score

Get the complete analysis for TPE:2467

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

NT$560.00
Price
NT$232.66
GF Value