Beijing North Star Company (BJ3) Ratios
Beijing North Star Company Ratios
DE:BJ3's free cash flow for Q3 2026 was $886.71M. For the 2026 fiscal year, DE:BJ3's free cash flow was decreased by $-17.46M and operating cash flow was $904.17M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.88 | 2.28 | 2.18 | 1.74 | 1.71 |
| Quick Ratio | 0.57 | 0.67 | 0.63 | 0.47 | 0.51 |
| Cash Ratio | 0.42 | 0.49 | 0.47 | 0.31 | 0.39 |
| Solvency Ratio | -0.08 | -0.07 | 0.01 | -0.03 | 0.00 |
| Operating Cash Flow Ratio | 0.07 | 0.06 | 0.07 | 0.13 | 0.18 |
| Short-Term Operating Cash Flow Coverage | 4458.53 | 0.13 | 0.00 | 0.44 | 0.60 |
| Net Current Asset Value | $ -2.14B | $ -35.43M | $ 2.98B | $ 3.13B | $ 4.84B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.36 | 0.32 | 0.27 | 0.39 | 0.40 |
| Debt-to-Equity Ratio | 2.33 | 1.61 | 1.17 | 2.08 | 2.04 |
| Debt-to-Capital Ratio | 0.70 | 0.62 | 0.54 | 0.68 | 0.67 |
| Long-Term Debt-to-Capital Ratio | 0.70 | 0.62 | 0.54 | 0.58 | 0.56 |
| Financial Leverage Ratio | 6.44 | 5.04 | 4.38 | 5.26 | 5.16 |
| Debt Service Coverage Ratio | -2.30 | -0.25 | 1.15 | -0.05 | 0.08 |
| Interest Coverage Ratio | 0.23 | -3.13 | 0.41 | 0.74 | 3.15 |
| Debt to Market Cap | 6.73 | 9.83 | 6.75 | 10.18 | 12.22 |
| Interest Debt Per Share | 4.93 | 5.14 | 4.67 | 8.37 | 11.90 |
| Net Debt to EBITDA | -4.74 | -4.00 | 3.69 | -50.73 | 11.80 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.74% | 26.08% | 27.38% | 20.55% | 20.53% |
| EBIT Margin | -33.00% | -29.80% | 8.29% | -4.11% | 5.72% |
| EBITDA Margin | -29.87% | -27.03% | 9.56% | -2.57% | 6.44% |
| Operating Profit Margin | 3.42% | -44.68% | 2.34% | 5.14% | 9.83% |
| Pretax Profit Margin | -48.19% | -44.07% | 2.53% | -11.07% | 2.56% |
| Net Profit Margin | -49.30% | -39.53% | 0.43% | -12.73% | 0.45% |
| Continuous Operations Profit Margin | -53.21% | -47.83% | -0.40% | -12.73% | 0.49% |
| Net Income Per EBT | 102.31% | 89.69% | 17.07% | 114.92% | 17.54% |
| EBT Per EBIT | -1408.16% | 98.64% | 108.00% | -215.49% | 26.01% |
| Return on Assets (ROA) | -6.92% | -5.79% | 0.12% | -2.46% | 0.12% |
| Return on Equity (ROE) | -44.58% | -29.15% | 0.53% | -12.93% | 0.64% |
| Return on Capital Employed (ROCE) | 0.79% | -9.81% | 1.02% | 1.86% | 5.24% |
| Return on Invested Capital (ROIC) | 0.79% | -7.93% | -0.08% | 1.48% | 0.72% |
| Return on Tangible Assets | -6.93% | -5.79% | 0.12% | -2.46% | 0.12% |
| Earnings Yield | -128.68% | -118.94% | 3.07% | -63.36% | 3.84% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.48 | 6.67 | 11.77 | 6.26 | 10.41 |
| Payables Turnover | 1.04 | 1.13 | 1.98 | 1.54 | 2.28 |
| Inventory Turnover | 0.18 | 0.20 | 0.37 | 0.26 | 0.38 |
| Fixed Asset Turnover | 2.40 | 2.70 | 5.62 | 4.42 | 7.15 |
| Asset Turnover | 0.14 | 0.15 | 0.28 | 0.19 | 0.28 |
| Working Capital Turnover Ratio | 0.34 | 0.32 | 0.67 | 0.52 | 0.74 |
| Cash Conversion Cycle | 1706.96 | 1534.20 | 838.24 | 1222.76 | 825.41 |
| Days of Sales Outstanding | 66.63 | 54.72 | 31.02 | 58.35 | 35.05 |
| Days of Inventory Outstanding | 1991.38 | 1801.54 | 991.29 | 1400.72 | 950.51 |
| Days of Payables Outstanding | 351.06 | 322.06 | 184.08 | 236.31 | 160.16 |
| Operating Cycle | 2058.02 | 1856.26 | 1022.32 | 1459.07 | 985.56 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.34 | 0.30 | 0.41 | 1.22 | 2.56 |
| Free Cash Flow Per Share | 0.32 | 0.26 | 0.35 | 1.14 | 2.20 |
| Dividend Paid and CapEx Coverage Ratio | 1.08 | 0.69 | 0.89 | 1.96 | 2.23 |
| Capital Expenditure Coverage Ratio | 17.59 | 6.89 | 6.76 | 16.06 | 7.01 |
| Operating Cash Flow Coverage Ratio | 0.07 | 0.06 | 0.09 | 0.15 | 0.22 |
| Operating Cash Flow to Sales Ratio | 0.19 | 0.14 | 0.09 | 0.31 | 0.31 |
| Free Cash Flow Yield | 45.84% | 35.01% | 53.25% | 143.93% | 230.61% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.78 | -0.84 | 32.62 | -1.58 | 26.01 |
| Price-to-Sales (P/S) Ratio | 0.38 | 0.33 | 0.14 | 0.20 | 0.12 |
| Price-to-Book (P/B) Ratio | 0.35 | 0.25 | 0.17 | 0.20 | 0.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.18 | 2.86 | 1.88 | 0.69 | 0.43 |
| Price-to-Operating Cash Flow Ratio | 2.06 | 2.44 | 1.60 | 0.65 | 0.37 |
| Price-to-Earnings Growth (PEG) Ratio | -0.34 | 0.00 | -0.31 | 0.00 | -0.32 |
| Enterprise Value Multiple | -6.02 | -5.23 | 5.16 | -58.55 | 13.61 |
| Enterprise Value | 10.90B | 10.12B | 7.77B | 19.53B | 19.38B |
| EV to EBITDA | -6.02 | -5.23 | 5.16 | -58.55 | 13.61 |
| EV to Sales | 1.80 | 1.41 | 0.49 | 1.50 | 0.88 |
| EV to Free Cash Flow | 10.25 | 12.16 | 6.57 | 5.20 | 3.26 |
| EV to Operating Cash Flow | 9.66 | 10.39 | 5.60 | 4.88 | 2.79 |
| Tangible Book Value Per Share | 2.72 | 3.61 | 4.55 | 4.85 | 7.13 |
| Shareholders’ Equity Per Share | 2.00 | 2.99 | 3.77 | 3.90 | 5.71 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.10 | -0.09 | 1.16 | -0.15 | 0.82 |
| Revenue Per Share | 1.81 | 2.20 | 4.63 | 3.96 | 8.16 |
| Net Income Per Share | -0.89 | -0.87 | 0.02 | -0.50 | 0.04 |
| Tax Burden | 1.02 | 0.90 | 0.17 | 1.15 | 0.18 |
| Interest Burden | 1.46 | 1.48 | 0.31 | 2.69 | 0.45 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.06 | 0.01 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.35 | -0.28 | -21.87 | -2.42 | 69.97 |
Currency in CNY
