Sino Horizon Holdings (TPE:2923) Quick Ratio: 1.05 (As of Dec. 2025) — Near Median


TPE:2923 Sino Horizon Holdings Ltd TPE:2923
55 GF Score
Price NT$27.05
GF Value NT$15.11
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Sino Horizon Holdings Quick Ratio?

Sino Horizon Holdings TPE:2923 +0.56% 55 Quick Ratio is 1.05 as of Dec. 2025, which is 2% above its 10-year median of 1.03. GuruFocus rates TPE:2923 with a GF Score™ of 55/100 and a GF Value™ of NT$15.11 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,791 Real Estate companies, Sino Horizon Holdings ranks better than 56.9% 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. Sino Horizon Holdings's quick ratio for the quarter that ended in Dec. 2025 was 1.05.

Sino Horizon Holdings has a quick ratio of 1.05. It generally indicates good short-term financial strength.

The historical rank and industry rank for Sino Horizon Holdings's Quick Ratio or its related term are showing as below:

TPE:2923' s Quick Ratio Range Over the Past 10 Years
Min: 0.5   Med: 1.03   Max: 1.86
Current: 1.05

During the past 13 years, Sino Horizon Holdings's highest Quick Ratio was 1.86. The lowest was 0.50. And the median was 1.03.

TPE:2923's Quick Ratio is ranked better than
56.9% of 1791 companies
in the Real Estate industry
Industry Median: 0.84 vs TPE:2923: 1.05

Sino Horizon Holdings  (TPE:2923) 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.


Sino Horizon Holdings Quick Ratio Related Terms


Sino Horizon Holdings Quick Ratio Historical Data

* Premium members only.

The historical data trend for Sino Horizon Holdings'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.

Sino Horizon Holdings Quick Ratio Chart

Sino Horizon Holdings 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 0.54 0.91 0.74 1.01 1.05

Sino Horizon Holdings 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 1.01 0.54 0.50 0.49 1.05

Sino Horizon Holdings Quick Ratio Competitor Comparison

For the Real Estate - Development subindustry, Sino Horizon Holdings'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.


Sino Horizon Holdings Quick Ratio vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Sino Horizon Holdings's Quick Ratio distribution charts can be found below:

* The bar in red indicates where Sino Horizon Holdings's Quick Ratio falls into.


TPE:2923
55GF Score
Sino Horizon Holdings Ltd TPE:2923
Quick Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sino Horizon Holdings 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.

Sino Horizon Holdings'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
=(44513.221-27171.735)/16588.209
=1.05

Sino Horizon Holdings'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
=(44513.221-27171.735)/16588.209
=1.05

* 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 1.05 mean?
Sino Horizon Holdings (TPE:2923) has a Quick Ratio of 1.05 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Sino Horizon Holdings and its competitors. This is near median its historical median of 1.03. Over the past decade, Sino Horizon Holdings' Quick Ratio has ranged from 0.50 to 1.86. According to the industry distribution chart, Sino Horizon Holdings ranks #772 out of 1791 companies in the Real Estate industry, placing it in the top 43.1%.
Is Sino Horizon Holdings' Quick Ratio too high?
Sino Horizon Holdings' current Quick Ratio of 1.05 is near median its 10-year median of 1.03. Over the past 10 years, this metric has ranged from a low of 0.50 to a high of 1.86. The Real Estate industry median Quick Ratio is 0.84. Sino Horizon Holdings' value of 1.05 is 25% above this industry median. Based on the distribution chart, Sino Horizon Holdings ranks #772 out of 1791 companies in the Real Estate industry, which is above the industry midpoint. Overall, Sino Horizon Holdings has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sino Horizon Holdings' Quick Ratio compare to competitors?
According to the Real Estate industry distribution chart, Sino Horizon Holdings ranks #772 out of 1791 companies for Quick Ratio. This puts Sino Horizon Holdings in the upper half of its industry. The industry median Quick Ratio is 0.84. Sino Horizon Holdings' value of 1.05 is 25% above this benchmark. Historically, Sino Horizon Holdings' own Quick Ratio has ranged from 0.50 to 1.86 over the past decade. While the company's 10-year median is 1.03 vs. the industry median of 0.84, Sino Horizon Holdings 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 Real Estate company?
The median Quick Ratio among Real Estate companies is 0.84, based on 1,791 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. Sino Horizon Holdings's current Quick Ratio of 1.05 is 25% 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 Sino Horizon Holdings and its competitors. For the Real Estate industry, the median Quick Ratio is 0.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sino Horizon Holdings's current Quick Ratio is 1.05, which is near median its own 10-year median of 1.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sino Horizon Holdings stock overvalued right now?
Based on GuruFocus' analysis, Sino Horizon Holdings (TPE:2923) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$15.11, compared to a current price of NT$27.05 — trading 79% above its estimated fair value. The current Quick Ratio is 1.05, which is near median its 10-year median of 1.03 and 25% above the Real Estate industry median of 0.84. Sino Horizon Holdings' overall GF Score™ is 55/100 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 Sino Horizon Holdings (TPE:2923), the current Quick Ratio is 1.05 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 Sino Horizon Holdings (TPE:2923) Overvalued in 2026?

Based on GuruFocus' analysis, Sino Horizon Holdings stock appears to be overvalued. The current stock price of NT$27.05 is trading 79% above its estimated GF Value™ of NT$15.11. GuruFocus considers Sino Horizon Holdings to be Significantly Overvalued.

Key valuation signals for TPE:2923:

  • Quick Ratio: 1.05 (near median its 10-year median of 1.03)
  • GF Value™: NT$15.11 vs. price of NT$27.05 (79% above fair value)
  • GF Score™: 55/100 with 7 warning signs
  • Industry Position: 25% above the Real Estate median (#772 of 1791)

No single metric tells the full story. See the TPE:2923 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sino Horizon Holdings Business Description

Address Ruijin 2 road, No.450, Huangpu District, Shanghai, CHN
Sino Horizon Holdings Ltd provides real estate development services. The company manages, sells, leases, and develops real estate businesses in China. Its reportable segments include real-estate sales, commercial leasing, property management, and others. The company derives the maximum revenue from the real-estate sales segment. Geographically, it operates in Mainland China and Taiwan.
55GF Score

Get the complete analysis for TPE:2923

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

NT$27.05
Price
NT$15.11
GF Value