BSM Chemical Co (SZSE:300796) Current Ratio: 1.06 (As of Jun. 2026) — 60% Below Median

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SZSE:300796 BSM Chemical Co Ltd SZSE:300796
65 GF Score
Price ¥6.81
GF Value ¥18.19
Valuation Possible Value Trap
! 8 Warning Signs
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What is BSM Chemical Co Current Ratio?

BSM Chemical Co SZSE:300796 -2.71% 65 Current Ratio is 1.06 as of Jun. 2026, which is 60% below its 10-year median of 2.63. GuruFocus rates SZSE:300796 with a GF Score™ of 65/100 and a GF Value™ of ¥18.19 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 1,621 Chemicals companies, BSM Chemical Co ranks worse than 83.22% 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. BSM Chemical Co's current ratio for the quarter that ended in Jun. 2026 was 1.06.

BSM Chemical Co has a current ratio of 1.06. It generally indicates good short-term financial strength.

The historical rank and industry rank for BSM Chemical Co's Current Ratio or its related term are showing as below:

SZSE:300796' s Current Ratio Range Over the Past 10 Years
Min: 1.06   Med: 2.63   Max: 4.62
Current: 1.06

During the past 12 years, BSM Chemical Co's highest Current Ratio was 4.62. The lowest was 1.06. And the median was 2.63.

SZSE:300796's Current Ratio is ranked worse than
83.22% of 1621 companies
in the Chemicals industry
Industry Median: 1.88 vs SZSE:300796: 1.06

BSM Chemical Co  (SZSE:300796) 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.


BSM Chemical Co Current Ratio Related Terms


BSM Chemical Co Current Ratio Historical Data

* Premium members only.

The historical data trend for BSM Chemical 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.

BSM Chemical Co Current Ratio Chart

BSM Chemical Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.25 2.95 1.37 1.42 1.12

BSM Chemical Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Current 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 1.30 1.32 1.12 1.17 1.06

SZSE:300796 vs DOW: Current Ratio Comparison

For the Chemicals subindustry, BSM Chemical 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.


BSM Chemical Co Current Ratio vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, BSM Chemical Co's Current Ratio distribution charts can be found below:

* The bar in red indicates where BSM Chemical Co's Current Ratio falls into.


SZSE:300796
65GF Score
BSM Chemical Co Ltd SZSE:300796
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
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BSM Chemical 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.

BSM Chemical 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 )
=1208.704/1081.89
=1.12

BSM Chemical Co's Current Ratio for the quarter that ended in Jun. 2026 is calculated as

Current Ratio (Q: Jun. 2026 )=Total Current Assets (Q: Jun. 2026 )/Total Current Liabilities (Q: Jun. 2026 )
=1213.875/1145.948
=1.06

* 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 1.06 mean?
BSM Chemical Co (SZSE:300796) has a Current Ratio of 1.06 as of Jun. 2026. This is 60% below median its historical median of 2.63. Over the past decade, BSM Chemical Co's Current Ratio has ranged from 1.06 to 4.62. According to the industry distribution chart, BSM Chemical Co ranks #1349 out of 1621 companies in the Chemicals industry, placing it in the top 83.2%.
Is BSM Chemical Co's Current Ratio too high?
BSM Chemical Co's current Current Ratio of 1.06 is 60% below median its 10-year median of 2.63. Over the past 10 years, this metric has ranged from a low of 1.06 to a high of 4.62. The Chemicals industry median Current Ratio is 1.88. BSM Chemical Co's value of 1.06 is 43.6% below this industry median. Based on the distribution chart, BSM Chemical Co ranks #1349 out of 1621 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, BSM Chemical Co has a GF Score™ of 65/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does BSM Chemical Co's Current Ratio compare to DOW?
According to the Chemicals industry distribution chart, BSM Chemical Co ranks #1349 out of 1621 companies for Current Ratio. This places BSM Chemical Co in the lower half of its industry. The industry median Current Ratio is 1.88. BSM Chemical Co's value of 1.06 is 43.6% below this benchmark. Historically, BSM Chemical Co's own Current Ratio has ranged from 1.06 to 4.62 over the past decade. While the company's 10-year median is 2.63 vs. the industry median of 1.88, BSM Chemical 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 Chemicals company?
The median Current Ratio among Chemicals companies is 1.88, based on 1,621 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. BSM Chemical Co's current Current Ratio of 1.06 is 43.6% 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 Chemicals 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. BSM Chemical Co's current Current Ratio is 1.06, which is 60% below median its own 10-year median of 2.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BSM Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, BSM Chemical Co (SZSE:300796) is currently considered Possible Value Trap. The stock's GF Value™ is ¥18.19, compared to a current price of ¥6.81 — trading 62.6% below its estimated fair value. The current Current Ratio is 1.06, which is 60% below median its 10-year median of 2.63 and 43.6% below the Chemicals industry median of 1.88. BSM Chemical Co's overall GF Score™ is 65/100 with 8 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 BSM Chemical Co (SZSE:300796), the current Current Ratio is 1.06 as of Jun. 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 BSM Chemical Co (SZSE:300796) Overvalued in 2026?

Based on GuruFocus' analysis, BSM Chemical Co stock appears to be undervalued. The current stock price of ¥6.81 is trading 62.6% below its estimated GF Value™ of ¥18.19. GuruFocus considers BSM Chemical Co to be Possible Value Trap.

Key valuation signals for SZSE:300796:

  • Current Ratio: 1.06 (60% below median its 10-year median of 2.63)
  • GF Value™: ¥18.19 vs. price of ¥6.81 (62.6% below fair value)
  • GF Score™: 65/100 with 8 warning signs
  • Industry Position: 43.6% below the Chemicals median (#1349 of 1621)

No single metric tells the full story. See the SZSE:300796 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


BSM Chemical Co Business Description

Address No. 2, Jingshiyi Road, Hangzhou Bay, Shangyu Economic and Technological Development Zone, Shangyu District, Zhejiang Province, Shaoxing, CHN, 312369
BSM Chemical Co Ltd is engaged in the focusing on research and development and production of environmentally-friendly, high-efficiency and low-toxic herbicide pendimethalin.
65GF Score

Get the complete analysis for SZSE:300796

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

¥6.81
Price
¥18.19
GF Value