Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
The historical rank and industry rank for Xi’an ESWIN Materials Technology Co's Return-on-Tangible-Asset or its related term are showing as below:
SHSE:688783'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -4.91 Med: -3.92 Max: -3.69
Current: -3.69
During the past 5 years, Xi’an ESWIN Materials Technology Co's highest Return-on-Tangible-Asset was -3.69%. The lowest was -4.91%. And the median was -3.92%.
SHSE:688783's Return-on-Tangible-Asset is ranked worse than 75.8% of 1037
companies
in the Semiconductors industry
Industry Median: 3.8
vs SHSE:688783: -3.69
Xi’an ESWIN Materials Technology Co (SHSE:688783) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
Xi’an ESWIN Materials Technology Co Return-on-Tangible-Asset Related Terms
Xi’an ESWIN Materials Technology Co Return-on-Tangible-Asset 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.
Xi’an ESWIN Materials Technology Co Return-on-Tangible-Asset Chart
Xi’an ESWIN Materials Technology Co Annual Data
Trend
Dec21
Dec22
Dec23
Dec24
Dec25
Return-on-Tangible-Asset
-4.91
-3.70
-3.79
-4.54
-3.92
Xi’an ESWIN Materials Technology Co Quarterly Data
SHSE:688783 vs LRCX, AMAT, KLAC: Return-on-Tangible-Asset Comparison
For the Semiconductor Equipment & Materials subindustry, Xi’an ESWIN Materials Technology Co's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 Return-on-Tangible-Asset vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Xi’an ESWIN Materials Technology Co's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Xi’an ESWIN Materials Technology Co's Return-on-Tangible-Asset 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is four times the quarterly (Jun. 2026) net income data.
What does a Return-on-Tangible-Asset of -2.74% mean?
Xi’an ESWIN Materials Technology Co (SHSE:688783) has a Return-on-Tangible-Asset of -2.74% as of Jun. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Xi’an ESWIN Materials Technology Co and its competitors. According to the industry distribution chart, Xi’an ESWIN Materials Technology Co ranks #786 out of 1037 companies in the Semiconductors industry, placing it in the top 75.8%.
Is Xi’an ESWIN Materials Technology Co's Return-on-Tangible-Asset too high?
Xi’an ESWIN Materials Technology Co's current Return-on-Tangible-Asset is -2.74%. Based on the distribution chart, Xi’an ESWIN Materials Technology Co ranks #786 out of 1037 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Xi’an ESWIN Materials Technology Co has a GF Score™ of 6/100, reflecting its overall financial health beyond just this single metric.
How does Xi’an ESWIN Materials Technology Co's Return-on-Tangible-Asset compare to LRCX and AMAT?
According to the Semiconductors industry distribution chart, Xi’an ESWIN Materials Technology Co ranks #786 out of 1037 companies for Return-on-Tangible-Asset. This places Xi’an ESWIN Materials Technology Co in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.80. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for a Semiconductors company?
The median Return-on-Tangible-Asset among Semiconductors companies is 3.80, based on 1,037 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Xi’an ESWIN Materials Technology Co and its competitors. For the Semiconductors industry, the median Return-on-Tangible-Asset is 3.80 — 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 Return-on-Tangible-Asset is -2.74%. 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 Return-on-Tangible-Asset of -2.74%. The current Return-on-Tangible-Asset is -2.74%. Xi’an ESWIN Materials Technology Co's overall GF Score™ is 6/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For Xi’an ESWIN Materials Technology Co (SHSE:688783), the current Return-on-Tangible-Asset is -2.74% 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.
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.
6GF Score
Get the complete analysis for SHSE:688783
Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SHSE:688783 has been successfully added to your 
