Xi’an ESWIN Materials Technology Co (SHSE:688783) Current Ratio: 1.51 (As of Mar. 2026) — 20% Below Median

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SHSE:688783 Xi’an ESWIN Materials Technology Co Ltd SHSE:688783
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What is Xi’an ESWIN Materials Technology Co Current Ratio?

Xi’an ESWIN Materials Technology Co SHSE:688783 +3.22% 2 Current Ratio is 1.51 as of Mar. 2026, which is 20% below its 10-year median of 1.89. GuruFocus rates SHSE:688783 with a GF Score™ of 2/100. The stock has 1 warning sign investors should review. Among 1,027 Semiconductors companies, Xi’an ESWIN Materials Technology Co ranks worse than 73.03% 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. Xi’an ESWIN Materials Technology Co's current ratio for the quarter that ended in Mar. 2026 was 1.51.

Xi’an ESWIN Materials Technology Co has a current ratio of 1.51. It generally indicates good short-term financial strength.

The historical rank and industry rank for Xi’an ESWIN Materials Technology Co's Current Ratio or its related term are showing as below:

SHSE:688783' s Current Ratio Range Over the Past 10 Years
Min: 1.36   Med: 1.89   Max: 3.7
Current: 1.51

During the past 5 years, Xi’an ESWIN Materials Technology Co's highest Current Ratio was 3.70. The lowest was 1.36. And the median was 1.89.

SHSE:688783's Current Ratio is ranked worse than
73.03% of 1027 companies
in the Semiconductors industry
Industry Median: 2.46 vs SHSE:688783: 1.51

Xi’an ESWIN Materials Technology Co  (SHSE:688783) 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.


Xi’an ESWIN Materials Technology Co Current Ratio Related Terms


Xi’an ESWIN Materials Technology Co Current Ratio Historical Data

* Premium members only.

The historical data trend for Xi’an ESWIN Materials Technology Co's Current 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.

Xi’an ESWIN Materials Technology Co Current Ratio Chart

Xi’an ESWIN Materials Technology Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
2.63 3.70 1.65 1.89 2.24

Xi’an ESWIN Materials Technology Co Quarterly Data
Dec21 Dec22 Dec23 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 1.70 1.36 2.24 1.51

SHSE:688783 vs AMAT, LRCX, KLAC: Current Ratio Comparison

For the Semiconductor Equipment & Materials subindustry, Xi’an ESWIN Materials Technology Co'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.


Xi’an ESWIN Materials Technology Co Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Xi’an ESWIN Materials Technology Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where Xi’an ESWIN Materials Technology Co's Current Ratio falls into.


SHSE:688783
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Xi’an ESWIN Materials Technology Co Ltd SHSE:688783
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Xi’an ESWIN Materials Technology Co Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

Xi’an ESWIN Materials Technology Co's Current Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Current Ratio (A: Dec. 2025 )=Total Current Assets (A: Dec. 2025 )/Total Current Liabilities (A: Dec. 2025 )
=7373.13/3296.553
=2.24

Xi’an ESWIN Materials Technology Co's Current Ratio for the quarter that ended in Mar. 2026 is calculated as

Current Ratio (Q: Mar. 2026 )=Total Current Assets (Q: Mar. 2026 )/Total Current Liabilities (Q: Mar. 2026 )
=5737.925/3799.546
=1.51

* 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 Current Ratio →
What does a Current Ratio of 1.51 mean?
Xi’an ESWIN Materials Technology Co (SHSE:688783) has a Current Ratio of 1.51 as of Mar. 2026. This is 20% below median its historical median of 1.89. Over the past decade, Xi’an ESWIN Materials Technology Co's Current Ratio has ranged from 1.36 to 3.70. According to the industry distribution chart, Xi’an ESWIN Materials Technology Co ranks #750 out of 1027 companies in the Semiconductors industry, placing it in the top 73%.
Is Xi’an ESWIN Materials Technology Co's Current Ratio too high?
Xi’an ESWIN Materials Technology Co's current Current Ratio of 1.51 is 20% below median its 10-year median of 1.89. Over the past 10 years, this metric has ranged from a low of 1.36 to a high of 3.70. The Semiconductors industry median Current Ratio is 2.46. Xi’an ESWIN Materials Technology Co's value of 1.51 is 38.6% below this industry median. Based on the distribution chart, Xi’an ESWIN Materials Technology Co ranks #750 out of 1027 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Xi’an ESWIN Materials Technology Co has a GF Score™ of 2/100, reflecting its overall financial health beyond just this single metric.
How does Xi’an ESWIN Materials Technology Co's Current Ratio compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Xi’an ESWIN Materials Technology Co ranks #750 out of 1027 companies for Current Ratio. This places Xi’an ESWIN Materials Technology Co in the lower half of its industry. The industry median Current Ratio is 2.46. Xi’an ESWIN Materials Technology Co's value of 1.51 is 38.6% below this benchmark. Historically, Xi’an ESWIN Materials Technology Co's own Current Ratio has ranged from 1.36 to 3.70 over the past decade. While the company's 10-year median is 1.89 vs. the industry median of 2.46, Xi’an ESWIN Materials Technology Co 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 Current Ratio for a Semiconductors company?
The median Current Ratio among Semiconductors companies is 2.46, based on 1,027 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. Xi’an ESWIN Materials Technology Co's current Current Ratio of 1.51 is 38.6% 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 Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Semiconductors industry, the median Current Ratio is 2.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Xi’an ESWIN Materials Technology Co's current Current Ratio is 1.51, which is 20% below median its own 10-year median of 1.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Xi’an ESWIN Materials Technology Co stock overvalued right now?
Xi’an ESWIN Materials Technology Co (SHSE:688783) has a current Current Ratio of 1.51. The current Current Ratio is 1.51, which is 20% below median its 10-year median of 1.89 and 38.6% below the Semiconductors industry median of 2.46. Xi’an ESWIN Materials Technology Co's overall GF Score™ is 2/100 with 1 warning sign 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 Xi’an ESWIN Materials Technology Co (SHSE:688783), the current Current Ratio is 1.51 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.

Xi’an ESWIN Materials Technology Co Business Description

Address Xifeng South Road, Room 1-3-029, No. 1888, High-tech Zone, Shaanxi Province, Xi'an, CHN, 710114
Xi'an ESWIN Materials Technology Co Ltd is engaged in Research & Development, production and sales of 12-inch silicon wafers. Its products include: polishing pads; and epitaxial wafer.
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