Xi’an ESWIN Materials Technology Co (SHSE:688783) Days Inventory: 183.82 (As of Mar. 2026) — Near Median

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SHSE:688783 Xi’an ESWIN Materials Technology Co Ltd SHSE:688783
2 GF Score
Price ¥35.53
! 1 Warning Sign
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What is Xi’an ESWIN Materials Technology Co Days Inventory?

Xi’an ESWIN Materials Technology Co SHSE:688783 +3.22% 2 Days Inventory is 183.82 as of Mar. 2026, which is 6% above its 10-year median of 173.82. GuruFocus rates SHSE:688783 with a GF Score™ of 2/100. The stock has 1 warning sign investors should review. Among 982 Semiconductors companies, Xi’an ESWIN Materials Technology Co ranks worse than 74.75% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Xi’an ESWIN Materials Technology Co's Average Total Inventories for the three months ended in Mar. 2026 was ¥1,419 Mil. Xi’an ESWIN Materials Technology Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ¥705 Mil. Hence, Xi’an ESWIN Materials Technology Co's Days Inventory for the three months ended in Mar. 2026 was 183.82.

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

SHSE:688783' s Days Inventory Range Over the Past 10 Years
Min: 127.21   Med: 173.82   Max: 184.81
Current: 184.81

During the past 5 years, Xi’an ESWIN Materials Technology Co's highest Days Inventory was 184.81. The lowest was 127.21. And the median was 173.82.

SHSE:688783's Days Inventory is ranked worse than
74.75% of 982 companies
in the Semiconductors industry
Industry Median: 112.155 vs SHSE:688783: 184.81

Xi’an ESWIN Materials Technology Co's Days Inventory increased from Mar. 2025 (155.96) to Mar. 2026 (183.82). It might indicate that Xi’an ESWIN Materials Technology Co's sales slowed down.

Warning Sign:

If a company builds up inventory, it may mean it is having difficulties selling its goods.

Inventory Turnover measures how fast the company turns over its inventory within a year. Xi’an ESWIN Materials Technology Co's Inventory Turnover for the three months ended in Mar. 2026 was 0.50.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Xi’an ESWIN Materials Technology Co's Inventory-to-Revenue for the three months ended in Mar. 2026 was 1.96.


Xi’an ESWIN Materials Technology Co  (SHSE:688783) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

1. Inventory Turnover measures how fast the company turns over its inventory within a year.

Xi’an ESWIN Materials Technology Co's Inventory Turnover for the three months ended in Mar. 2026 is calculated as

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Xi’an ESWIN Materials Technology Co's Inventory to Revenue for the three months ended in Mar. 2026 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.


Be Aware

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


Xi’an ESWIN Materials Technology Co Days Inventory Related Terms


Xi’an ESWIN Materials Technology Co Days Inventory Historical Data

* Premium members only.

The historical data trend for Xi’an ESWIN Materials Technology Co's Days Inventory 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 Days Inventory Chart

Xi’an ESWIN Materials Technology Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Days Inventory
127.21 139.60 183.01 178.44 173.82

Xi’an ESWIN Materials Technology Co Quarterly Data
Dec21 Dec22 Dec23 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Inventory Get a 7-Day Free Trial Premium Member Only Premium Member Only 155.96 173.97 184.33 176.28 183.82

SHSE:688783 vs AMAT, LRCX, KLAC: Days Inventory Comparison

For the Semiconductor Equipment & Materials subindustry, Xi’an ESWIN Materials Technology Co's Days Inventory, along with its competitors' market caps and Days Inventory 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 Days Inventory vs Semiconductors Industry

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

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


SHSE:688783
2GF Score
Xi’an ESWIN Materials Technology Co Ltd SHSE:688783
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Xi’an ESWIN Materials Technology Co Days Inventory Calculation

Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

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

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (1062.337 + 1362.003) / 2 ) / 2545.438*365
=1212.17 / 2545.438*365
=173.82

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

Days Inventory (Q: Mar. 2026 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Dec. 2025 ) + Total Inventories (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (1362.003 + 1476.823) / 2 ) / 704.61*365 / 4
=1419.413 / 704.61*365 / 4
=183.82

* 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 Days Inventory →
What does a Days Inventory of 183.82 mean?
Xi’an ESWIN Materials Technology Co (SHSE:688783) has a Days Inventory of 183.82 as of Mar. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Xi’an ESWIN Materials Technology Co and its competitors. This is near median its historical median of 173.82. Over the past decade, Xi’an ESWIN Materials Technology Co's Days Inventory has ranged from 127.21 to 184.81. According to the industry distribution chart, Xi’an ESWIN Materials Technology Co ranks #734 out of 982 companies in the Semiconductors industry, placing it in the top 74.7%.
Is Xi’an ESWIN Materials Technology Co's Days Inventory too high?
Xi’an ESWIN Materials Technology Co's current Days Inventory of 183.82 is near median its 10-year median of 173.82. Over the past 10 years, this metric has ranged from a low of 127.21 to a high of 184.81. The Semiconductors industry median Days Inventory is 112.16. Xi’an ESWIN Materials Technology Co's value of 183.82 is 63.9% above this industry median. Based on the distribution chart, Xi’an ESWIN Materials Technology Co ranks #734 out of 982 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 Days Inventory compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Xi’an ESWIN Materials Technology Co ranks #734 out of 982 companies for Days Inventory. This places Xi’an ESWIN Materials Technology Co in the lower half of its industry. The industry median Days Inventory is 112.16. Xi’an ESWIN Materials Technology Co's value of 183.82 is 63.9% above this benchmark. Historically, Xi’an ESWIN Materials Technology Co's own Days Inventory has ranged from 127.21 to 184.81 over the past decade. While the company's 10-year median is 173.82 vs. the industry median of 112.16, Xi’an ESWIN Materials Technology Co 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 Days Inventory for a Semiconductors company?
The median Days Inventory among Semiconductors companies is 112.16, based on 982 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory 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 Days Inventory of 183.82 is 63.9% 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 Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Xi’an ESWIN Materials Technology Co and its competitors. For the Semiconductors industry, the median Days Inventory is 112.16 — 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 Days Inventory is 183.82, which is near median its own 10-year median of 173.82. 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 Days Inventory of 183.82. The current Days Inventory is 183.82, which is near median its 10-year median of 173.82 and 63.9% above the Semiconductors industry median of 112.16. 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 Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For Xi’an ESWIN Materials Technology Co (SHSE:688783), the current Days Inventory is 183.82 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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