China United Insurance Service (CUII) Ratios
China United Insurance Service Ratios
CUII's free cash flow for Q1 2023 was $4.10M. For the 2023 fiscal year, CUII's free cash flow was decreased by $-283.67K and operating cash flow was $4.38M. See a summary of the company’s cash flow.
| Ratios | Dec 22 | Dec 21 | Dec 20 | Dec 19 | Dec 18 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.16 | 2.05 | 1.92 | 2.03 | 2.36 |
| Quick Ratio | 2.16 | 2.05 | 1.92 | 2.03 | 2.36 |
| Cash Ratio | 0.45 | 0.34 | 0.19 | 0.34 | 0.63 |
| Solvency Ratio | 0.26 | 2.17 | 2.30 | 2.17 | 2.44 |
| Operating Cash Flow Ratio | 0.24 | 0.26 | 0.07 | 0.14 | 0.15 |
| Short-Term Operating Cash Flow Coverage | 0.65 | 0.73 | 0.23 | 0.63 | 0.44 |
| Net Current Asset Value | $ 59.69M | $ 51.89M | $ 38.02M | $ 32.50M | $ 32.27M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.20 | 0.20 | 0.19 | 0.16 | 0.14 |
| Debt-to-Equity Ratio | 0.65 | 0.65 | 0.68 | 0.53 | 0.42 |
| Debt-to-Capital Ratio | 0.39 | 0.39 | 0.40 | 0.35 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.20 | 3.30 | 3.52 | 3.40 | 3.05 |
| Debt Service Coverage Ratio | 1.04 | 0.83 | 0.50 | 0.64 | 0.55 |
| Interest Coverage Ratio | 47.40 | 90.98 | 31.60 | 36.80 | 60.81 |
| Debt to Market Cap | 0.38 | 0.43 | 0.32 | 0.13 | 0.10 |
| Interest Debt Per Share | 0.94 | 0.86 | 0.71 | 0.48 | 0.32 |
| Net Debt to EBITDA | 0.10 | 0.34 | 1.10 | 0.15 | -0.84 |
| Profitability Margins | |||||
| Gross Profit Margin | 34.17% | 35.34% | 29.43% | 31.88% | 37.31% |
| EBIT Margin | 16.20% | 12.74% | 5.14% | 9.18% | 11.64% |
| EBITDA Margin | 19.84% | 15.81% | 8.56% | 8.70% | 10.90% |
| Operating Profit Margin | 13.75% | 12.74% | 5.14% | 7.98% | 10.09% |
| Pretax Profit Margin | 15.91% | 12.67% | 5.18% | 8.97% | 11.47% |
| Net Profit Margin | 8.41% | 8.87% | 2.44% | 6.15% | 3.01% |
| Continuous Operations Profit Margin | 12.89% | 8.87% | 2.44% | 6.15% | 6.89% |
| Net Income Per EBT | 52.89% | 70.00% | 47.10% | 68.56% | 26.27% |
| EBT Per EBIT | 115.71% | 99.49% | 100.80% | 112.37% | 113.73% |
| Return on Assets (ROA) | 7.99% | 9.12% | 2.82% | 6.61% | 3.44% |
| Return on Equity (ROE) | 25.61% | 30.07% | 9.90% | 22.47% | 10.50% |
| Return on Capital Employed (ROCE) | 22.02% | 22.63% | 10.57% | 14.76% | 18.68% |
| Return on Invested Capital (ROIC) | 13.74% | 12.22% | 3.87% | 8.38% | 9.28% |
| Return on Tangible Assets | 8.01% | 9.14% | 2.83% | 6.65% | 3.47% |
| Earnings Yield | 20.25% | 26.24% | 6.87% | 8.91% | 2.68% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.79 | 4.91 | 4.90 | 4.26 | 5.13 |
| Payables Turnover | 5.35 | 6.07 | 7.25 | 5.21 | 6.15 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 15.00 | 15.43 | 13.97 | 13.85 | 65.79 |
| Asset Turnover | 0.95 | 1.03 | 1.15 | 1.07 | 1.14 |
| Working Capital Turnover Ratio | 2.16 | 2.63 | 3.04 | 2.58 | 2.24 |
| Cash Conversion Cycle | 8.08 | 14.19 | 24.13 | 15.70 | 11.82 |
| Days of Sales Outstanding | 76.25 | 74.36 | 74.45 | 85.78 | 71.14 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 68.18 | 60.17 | 50.31 | 70.08 | 59.32 |
| Operating Cycle | 76.25 | 74.36 | 74.45 | 85.78 | 71.14 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.45 | 0.47 | 0.11 | 0.18 | 0.13 |
| Free Cash Flow Per Share | 0.42 | 0.44 | 0.05 | 0.15 | 0.11 |
| Dividend Paid and CapEx Coverage Ratio | 14.38 | 17.40 | 1.93 | 5.72 | 5.02 |
| Capital Expenditure Coverage Ratio | 14.38 | 17.40 | 1.93 | 6.35 | 5.02 |
| Operating Cash Flow Coverage Ratio | 0.48 | 0.55 | 0.16 | 0.39 | 0.41 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.10 | 0.03 | 0.06 | 0.05 |
| Free Cash Flow Yield | 23.14% | 29.24% | 3.60% | 6.89% | 3.54% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 4.94 | 3.81 | 14.55 | 11.23 | 37.26 |
| Price-to-Sales (P/S) Ratio | 0.42 | 0.34 | 0.36 | 0.69 | 1.12 |
| Price-to-Book (P/B) Ratio | 1.26 | 1.15 | 1.44 | 2.52 | 3.91 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.32 | 3.42 | 27.79 | 14.52 | 28.24 |
| Price-to-Operating Cash Flow Ratio | 4.02 | 3.22 | 13.40 | 12.24 | 22.61 |
| Price-to-Earnings Growth (PEG) Ratio | -0.96 | 0.01 | -0.29 | 0.08 | -0.56 |
| Enterprise Value Multiple | 2.19 | 2.48 | 5.24 | 8.08 | 9.46 |
| Enterprise Value | 57.39M | 51.42M | 55.81M | 67.45M | 81.13M |
| EV to EBITDA | 2.19 | 2.48 | 5.24 | 8.08 | 9.46 |
| EV to Sales | 0.44 | 0.39 | 0.45 | 0.70 | 1.03 |
| EV to Free Cash Flow | 4.52 | 3.96 | 35.14 | 14.80 | 25.92 |
| EV to Operating Cash Flow | 4.21 | 3.73 | 16.94 | 12.46 | 20.76 |
| Tangible Book Value Per Share | 2.52 | 2.33 | 1.86 | 1.54 | 1.30 |
| Shareholders’ Equity Per Share | 1.43 | 1.31 | 1.04 | 0.89 | 0.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.30 | 0.53 | 0.31 | 0.40 |
| Revenue Per Share | 4.36 | 4.44 | 4.22 | 3.26 | 2.67 |
| Net Income Per Share | 0.37 | 0.39 | 0.10 | 0.20 | 0.08 |
| Tax Burden | 0.53 | 0.70 | 0.47 | 0.69 | 0.26 |
| Interest Burden | 0.98 | 0.99 | 1.01 | 0.98 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.20 | 0.21 | 0.22 | 0.21 | 0.23 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Income Quality | 0.80 | 1.18 | 1.09 | 0.92 | 0.72 |
Currency in USD
