Essen Speciality FilmsNSE:ESFL +1.89%56 Current Ratio is 3.09 as of Mar. 2026, which is 7% below its 10-year median of 3.33. GuruFocus rates NSE:ESFL with a GF Score™ of 56/100 and a GF Value™ of ₹244.46 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 434 Furnishings, Fixtures & Appliances companies, Essen Speciality Films ranks better than 76.73% on this metric.
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Essen Speciality Films's current ratio for the quarter that ended in Mar. 2026 was 3.09.
Essen Speciality Films has a current ratio of 3.09. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.
The historical rank and industry rank for Essen Speciality Films's Current Ratio or its related term are showing as below:
NSE:ESFL'
s Current Ratio Range Over the Past 10 Years
Min: 1.91 Med: 3.33 Max: 13.72
Current: 3.09
During the past 7 years, Essen Speciality Films's highest Current Ratio was 13.72. The lowest was 1.91. And the median was 3.33.
NSE:ESFL's Current Ratio is ranked better than 76.73% of 434
companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 1.875
vs NSE:ESFL: 3.09
Essen Speciality Films (NSE:ESFL) Current Ratio Explanation
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.
The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.
Essen Speciality Films Current Ratio Related Terms
Essen Speciality Films Current Ratio Historical Data
* 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.
NSE:ESFL vs SN, SGI, MHK: Current Ratio Comparison
For the Furnishings, Fixtures & Appliances subindustry, Essen Speciality Films's Current Ratio, along with its competitors' market caps and Current 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.
Essen Speciality Films Current Ratio vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Essen Speciality Films's Current Ratio distribution charts can be found below:
* The bar in red indicates where Essen Speciality Films's Current Ratio falls into.
* 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.
Essen Speciality Films (NSE:ESFL) has a Current Ratio of 3.09 as of Mar. 2026. This is near median its historical median of 3.33. Over the past decade, Essen Speciality Films' Current Ratio has ranged from 1.91 to 13.72. According to the industry distribution chart, Essen Speciality Films ranks #101 out of 434 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 23.3%.
Is Essen Speciality Films' Current Ratio too high?
Essen Speciality Films' current Current Ratio of 3.09 is near median its 10-year median of 3.33. Over the past 10 years, this metric has ranged from a low of 1.91 to a high of 13.72. The Furnishings, Fixtures & Appliances industry median Current Ratio is 1.88. Essen Speciality Films' value of 3.09 is 64.8% above this industry median. Based on the distribution chart, Essen Speciality Films ranks #101 out of 434 companies in the Furnishings, Fixtures & Appliances industry, which is in the top quartile — a strong position relative to peers. Overall, Essen Speciality Films has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' Current Ratio compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Essen Speciality Films ranks #101 out of 434 companies for Current Ratio. This places Essen Speciality Films in the top 23% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.88. Essen Speciality Films' value of 3.09 is 64.8% above this benchmark. Historically, Essen Speciality Films' own Current Ratio has ranged from 1.91 to 13.72 over the past decade. While the company's 10-year median is 3.33 vs. the industry median of 1.88, Essen Speciality Films 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 Current Ratio for a Furnishings, Fixtures & Appliances company?
The median Current Ratio among Furnishings, Fixtures & Appliances companies is 1.88, based on 434 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Essen Speciality Films's current Current Ratio of 3.09 is 64.8% 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 Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Furnishings, Fixtures & Appliances industry, the median Current Ratio is 1.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essen Speciality Films's current Current Ratio is 3.09, which is near median its own 10-year median of 3.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Essen Speciality Films stock overvalued right now?
Based on GuruFocus' analysis, Essen Speciality Films (NSE:ESFL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹244.46, compared to a current price of ₹118.80 — trading 51.4% below its estimated fair value. The current Current Ratio is 3.09, which is near median its 10-year median of 3.33 and 64.8% above the Furnishings, Fixtures & Appliances industry median of 1.88. Essen Speciality Films' overall GF Score™ is 56/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Essen Speciality Films (NSE:ESFL), the current Current Ratio is 3.09 as of Mar. 2026. 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 Essen Speciality Films (NSE:ESFL) Overvalued in 2026?
Based on GuruFocus' analysis, Essen Speciality Films stock appears to be undervalued.
The current stock price of ₹118.80 is trading 51.4% below its estimated GF Value™ of ₹244.46.
GuruFocus considers Essen Speciality Films to be Possible Value Trap.
Key valuation signals for NSE:ESFL:
Current Ratio: 3.09 (near median its 10-year median of 3.33)
GF Value™: ₹244.46 vs. price of ₹118.80 (51.4% below fair value)
Industry Position: 64.8% above the Furnishings, Fixtures & Appliances median (#101 of 434)
No single metric tells the full story. See the NSE:ESFL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Essen Speciality Films Ltd is a manufacturer and exporter of specialized plastic products in the home improvement and home furnishing industry, to renowned multinational modern trade retailers, such as IKEA, Walmart, Kmart, Bed Bath & Beyond, Rusta, Runsven, Kohl's, Kroger, etc. The product mix of the company makes it one-of-a-kind manufacturer in the world with ranges in the bath area and accessories, artificial plants & flowers, kitchen & dining, storage & organization, fitness & lifestyle, and outdoor & utility products all under one roof.
56GF Score
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