Xi’an ESWIN Materials Technology Co (SHSE:688783) Days Payable: 88.33 (As of Mar. 2026) — 47% Above 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 Days Payable?

Xi’an ESWIN Materials Technology Co SHSE:688783 +3.22% 2 Days Payable is 88.33 as of Mar. 2026, which is 47% above its 10-year median of 60.08. GuruFocus rates SHSE:688783 with a GF Score™ of 2/100. The stock has 1 warning sign investors should review. Among 998 Semiconductors companies, Xi’an ESWIN Materials Technology Co ranks better than 76.35% on this metric.

Xi’an ESWIN Materials Technology Co's average Accounts Payable for the three months ended in Mar. 2026 was ¥682 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 Payable for the three months ended in Mar. 2026 was 88.33.

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

SHSE:688783' s Days Payable Range Over the Past 10 Years
Min: 52.87   Med: 60.08   Max: 95.31
Current: 95.31

During the past 5 years, Xi’an ESWIN Materials Technology Co's highest Days Payable was 95.31. The lowest was 52.87. And the median was 60.08.

SHSE:688783's Days Payable is ranked better than
76.35% of 998 companies
in the Semiconductors industry
Industry Median: 52.98 vs SHSE:688783: 95.31

Xi’an ESWIN Materials Technology Co's Days Payable declined from Mar. 2025 (97.04) to Mar. 2026 (88.33). It may suggest that Xi’an ESWIN Materials Technology Co accelerated paying its suppliers.


Xi’an ESWIN Materials Technology Co Days Payable Related Terms


Xi’an ESWIN Materials Technology Co Days Payable Historical Data

* Premium members only.

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

Xi’an ESWIN Materials Technology Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
52.87 60.08 58.49 80.51 93.66

Xi’an ESWIN Materials Technology Co Quarterly Data
Dec21 Dec22 Dec23 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only 97.04 100.36 102.47 88.97 88.33

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

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

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

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


SHSE:688783
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Xi’an ESWIN Materials Technology Co Ltd SHSE:688783
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Xi’an ESWIN Materials Technology Co Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

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

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (661.015 + 645.268) / 2 ) / 2545.438*365
=653.1415 / 2545.438*365
=93.66

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

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (645.268 + 718.797) / 2 ) / 704.61*365 / 4
=682.0325 / 704.61*365 / 4
=88.33

* 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 Payable →
What does a Days Payable of 88.33 mean?
Xi’an ESWIN Materials Technology Co (SHSE:688783) has a Days Payable of 88.33 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Xi’an ESWIN Materials Technology Co and its competitors. This is 47% above median its historical median of 60.08. Over the past decade, Xi’an ESWIN Materials Technology Co's Days Payable has ranged from 52.87 to 95.31. According to the industry distribution chart, Xi’an ESWIN Materials Technology Co ranks #236 out of 998 companies in the Semiconductors industry, placing it in the top 23.6%.
Is Xi’an ESWIN Materials Technology Co's Days Payable too high?
Xi’an ESWIN Materials Technology Co's current Days Payable of 88.33 is 47% above median its 10-year median of 60.08. Over the past 10 years, this metric has ranged from a low of 52.87 to a high of 95.31. The Semiconductors industry median Days Payable is 52.98. Xi’an ESWIN Materials Technology Co's value of 88.33 is 66.7% above this industry median. Based on the distribution chart, Xi’an ESWIN Materials Technology Co ranks #236 out of 998 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. 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 Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Xi’an ESWIN Materials Technology Co ranks #236 out of 998 companies for Days Payable. This places Xi’an ESWIN Materials Technology Co in the top 24% of its industry — outperforming the majority of peers. The industry median Days Payable is 52.98. Xi’an ESWIN Materials Technology Co's value of 88.33 is 66.7% above this benchmark. Historically, Xi’an ESWIN Materials Technology Co's own Days Payable has ranged from 52.87 to 95.31 over the past decade. While the company's 10-year median is 60.08 vs. the industry median of 52.98, 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 Payable for a Semiconductors company?
The median Days Payable among Semiconductors companies is 52.98, based on 998 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable 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 Payable of 88.33 is 66.7% 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Xi’an ESWIN Materials Technology Co and its competitors. For the Semiconductors industry, the median Days Payable is 52.98 — 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 Payable is 88.33, which is 47% above median its own 10-year median of 60.08. 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 Payable of 88.33. The current Days Payable is 88.33, which is 47% above median its 10-year median of 60.08 and 66.7% above the Semiconductors industry median of 52.98. 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 Payable calculated?
Days Payable is calculated from a company's financial statements. For Xi’an ESWIN Materials Technology Co (SHSE:688783), the current Days Payable is 88.33 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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