Pou ChenTPE:9904 +0.40%81 Quick Ratio is 1.33 as of Dec. 2025, which is 4% above its 10-year median of 1.28. GuruFocus rates TPE:9904 with a GF Score™ of 81/100 and a GF Value™ of NT$30.85 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,067 Manufacturing - Apparel & Accessories companies, Pou Chen ranks better than 58.86% 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. Pou Chen's quick ratio for the quarter that ended in Dec. 2025 was 1.33.
Pou Chen has a quick ratio of 1.33. It generally indicates good short-term financial strength.
The historical rank and industry rank for Pou Chen's Quick Ratio or its related term are showing as below:
TPE:9904'
s Quick Ratio Range Over the Past 10 Years
Min: 1.09 Med: 1.28 Max: 1.42
Current: 1.33
During the past 13 years, Pou Chen's highest Quick Ratio was 1.42. The lowest was 1.09. And the median was 1.28.
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.
Pou Chen Quick Ratio Related Terms
Pou Chen Quick Ratio Historical Data
* Premium members only.
The historical data trend for Pou Chen'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.
TPE:9904 vs NKE, DECK, ONON: Quick Ratio Comparison
For the Footwear & Accessories subindustry, Pou Chen'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.
Pou Chen Quick Ratio vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pou Chen's Quick Ratio distribution charts can be found below:
* The bar in red indicates where Pou Chen'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.
Pou Chen'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.
Pou Chen (TPE:9904) has a Quick Ratio of 1.33 as of Dec. 2025. Quick ratio is the ratio of current assets less inventory to current liabilities. View historical data on Pou Chen and its competitors. This is near median its historical median of 1.28. Over the past decade, Pou Chen's Quick Ratio has ranged from 1.09 to 1.42. According to the industry distribution chart, Pou Chen ranks #439 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 41.1%.
Is Pou Chen's Quick Ratio too high?
Pou Chen's current Quick Ratio of 1.33 is near median its 10-year median of 1.28. Over the past 10 years, this metric has ranged from a low of 1.09 to a high of 1.42. The Manufacturing - Apparel & Accessories industry median Quick Ratio is 1.10. Pou Chen's value of 1.33 is 20.9% above this industry median. Based on the distribution chart, Pou Chen ranks #439 out of 1067 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Pou Chen has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pou Chen's Quick Ratio compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Pou Chen ranks #439 out of 1067 companies for Quick Ratio. This puts Pou Chen in the upper half of its industry. The industry median Quick Ratio is 1.10. Pou Chen's value of 1.33 is 20.9% above this benchmark. Historically, Pou Chen's own Quick Ratio has ranged from 1.09 to 1.42 over the past decade. While the company's 10-year median is 1.28 vs. the industry median of 1.10, Pou Chen 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. Pou Chen's current Quick Ratio of 1.33 is 20.9% 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 Pou Chen 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. Pou Chen's current Quick Ratio is 1.33, which is near median its own 10-year median of 1.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pou Chen stock overvalued right now?
Based on GuruFocus' analysis, Pou Chen (TPE:9904) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$30.85, compared to a current price of NT$25.40 — trading 17.7% below its estimated fair value. The current Quick Ratio is 1.33, which is near median its 10-year median of 1.28 and 20.9% above the Manufacturing - Apparel & Accessories industry median of 1.10. Pou Chen's overall GF Score™ is 81/100 with 3 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 Pou Chen (TPE:9904), the current Quick Ratio is 1.33 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 Pou Chen (TPE:9904) Overvalued in 2026?
Based on GuruFocus' analysis, Pou Chen stock appears to be undervalued.
The current stock price of NT$25.40 is trading 17.7% below its estimated GF Value™ of NT$30.85.
GuruFocus considers Pou Chen to be Modestly Undervalued.
Key valuation signals for TPE:9904:
Quick Ratio: 1.33 (near median its 10-year median of 1.28)
GF Value™: NT$30.85 vs. price of NT$25.40 (17.7% below fair value)
Industry Position: 20.9% above the Manufacturing - Apparel & Accessories median (#439 of 1067)
No single metric tells the full story. See the TPE:9904 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pou Chen Corp the manufacture and sale of various kinds of shoes and the import and export of related products and materials. The company invests in and other footwear-related companies.
81GF Score
Get the complete analysis for TPE:9904
Quick Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:9904 has been successfully added to your 
