Niu Technologies (0A54) Ratios
Niu Technologies Ratios
GB:0A54's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, GB:0A54's free cash flow was increased by $0.00 and operating cash flow was $0.00. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.18 | 1.31 | 1.64 | 1.69 | 1.68 |
| Quick Ratio | 0.85 | 0.92 | 1.28 | 1.34 | 1.44 |
| Cash Ratio | 0.57 | 0.38 | 0.81 | 0.45 | 0.18 |
| Solvency Ratio | 0.04 | -0.04 | -0.11 | 0.08 | 0.27 |
| Operating Cash Flow Ratio | 0.18 | 0.03 | 0.09 | -0.70 | 0.30 |
| Short-Term Operating Cash Flow Coverage | 0.56 | 0.26 | 0.35 | -5.22 | 1.86 |
| Net Current Asset Value | $ 314.78M | $ 487.93M | $ 664.90M | $ 785.47M | $ 719.26M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.22 | 0.08 | 0.12 | 0.07 | 0.08 |
| Debt-to-Equity Ratio | 0.71 | 0.22 | 0.25 | 0.13 | 0.16 |
| Debt-to-Capital Ratio | 0.41 | 0.18 | 0.20 | 0.12 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.26 | 2.81 | 2.00 | 1.94 | 1.93 |
| Debt Service Coverage Ratio | 0.12 | -0.32 | -0.46 | 0.60 | 1.76 |
| Interest Coverage Ratio | -14.62 | -44.57 | -222.99 | -15.62 | 40.94 |
| Debt to Market Cap | 0.37 | 0.19 | 0.22 | 0.06 | 0.02 |
| Interest Debt Per Share | 8.07 | 2.61 | 3.50 | 2.40 | 2.70 |
| Net Debt to EBITDA | -8.85 | 4.81 | 4.53 | -4.65 | -0.02 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.58% | 15.17% | 21.52% | 21.13% | 21.94% |
| EBIT Margin | -1.31% | -6.42% | -10.58% | -2.07% | 7.53% |
| EBITDA Margin | 1.34% | -2.71% | -5.00% | 2.44% | 10.11% |
| Operating Profit Margin | -2.08% | -7.62% | -11.97% | -2.82% | 6.82% |
| Pretax Profit Margin | -1.45% | -6.59% | -10.64% | -2.25% | 7.37% |
| Net Profit Margin | -0.91% | -5.88% | -10.25% | -1.56% | 6.10% |
| Continuous Operations Profit Margin | -0.91% | -5.88% | -10.25% | -1.56% | 6.10% |
| Net Income Per EBT | 63.15% | 89.11% | 96.39% | 69.45% | 82.76% |
| EBT Per EBIT | 69.60% | 86.50% | 88.82% | 79.77% | 108.07% |
| Return on Assets (ROA) | -1.30% | -7.39% | -12.42% | -1.95% | 9.25% |
| Return on Equity (ROE) | -4.23% | -20.75% | -24.86% | -3.78% | 17.86% |
| Return on Capital Employed (ROCE) | -9.20% | -26.07% | -28.39% | -6.64% | 19.24% |
| Return on Invested Capital (ROIC) | -3.47% | -19.21% | -22.01% | -4.10% | 13.93% |
| Return on Tangible Assets | -1.30% | -7.40% | -12.42% | -1.95% | 9.26% |
| Earnings Yield | -2.26% | -18.66% | -22.31% | -1.82% | 2.87% |
| Efficiency Ratios | |||||
| Receivables Turnover | 14.40 | 24.93 | 11.15 | 7.35 | 12.97 |
| Payables Turnover | 4.78 | 3.21 | 3.61 | 5.44 | 5.37 |
| Inventory Turnover | 5.16 | 4.30 | 5.30 | 5.99 | 10.72 |
| Fixed Asset Turnover | 8.44 | 8.22 | 6.59 | 6.55 | 7.54 |
| Asset Turnover | 1.42 | 1.26 | 1.21 | 1.25 | 1.52 |
| Working Capital Turnover Ratio | 9.58 | 5.45 | 3.51 | 4.00 | 4.97 |
| Cash Conversion Cycle | 19.77 | -14.12 | 0.66 | 43.44 | -5.85 |
| Days of Sales Outstanding | 25.35 | 14.64 | 32.75 | 49.64 | 28.14 |
| Days of Inventory Outstanding | 70.73 | 84.94 | 68.89 | 60.91 | 34.03 |
| Days of Payables Outstanding | 76.31 | 113.71 | 100.98 | 67.11 | 68.02 |
| Operating Cycle | 96.08 | 99.59 | 101.64 | 110.55 | 62.18 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.42 | 0.66 | 1.20 | -11.07 | 4.35 |
| Free Cash Flow Per Share | 2.20 | -0.85 | 0.19 | -23.36 | 0.63 |
| Dividend Paid and CapEx Coverage Ratio | 1.99 | 0.44 | 1.19 | -0.90 | 1.17 |
| Capital Expenditure Coverage Ratio | 1.99 | 0.44 | 1.19 | -0.90 | 1.17 |
| Operating Cash Flow Coverage Ratio | 0.55 | 0.26 | 0.34 | -4.76 | 1.66 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.02 | 0.04 | -0.26 | 0.09 |
| Free Cash Flow Yield | 10.37% | -6.52% | 1.21% | -64.75% | 0.62% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -44.14 | -5.35 | -4.48 | -55.02 | 34.82 |
| Price-to-Sales (P/S) Ratio | 0.40 | 0.31 | 0.46 | 0.86 | 2.12 |
| Price-to-Book (P/B) Ratio | 1.87 | 1.11 | 1.11 | 2.08 | 6.22 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.64 | -15.34 | 82.34 | -1.54 | 162.36 |
| Price-to-Operating Cash Flow Ratio | 4.79 | 19.80 | 13.00 | -3.26 | 23.53 |
| Price-to-Earnings Growth (PEG) Ratio | 0.55 | 0.18 | -0.01 | 0.45 | 1.11 |
| Enterprise Value Multiple | 21.23 | -6.81 | -4.67 | 30.60 | 20.98 |
| Enterprise Value | 1.19B | 606.45M | 618.79M | 2.36B | 7.86B |
| EV to EBITDA | 21.23 | -6.81 | -4.67 | 30.60 | 20.98 |
| EV to Sales | 0.29 | 0.18 | 0.23 | 0.75 | 2.12 |
| EV to Free Cash Flow | 6.81 | -8.99 | 41.81 | -1.34 | 162.22 |
| EV to Operating Cash Flow | 3.38 | 11.60 | 6.60 | -2.83 | 23.51 |
| Tangible Book Value Per Share | 11.33 | 11.74 | 13.93 | 17.34 | 16.41 |
| Shareholders’ Equity Per Share | 11.34 | 11.75 | 13.95 | 17.36 | 16.46 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.37 | 0.11 | 0.04 | 0.31 | 0.17 |
| Revenue Per Share | 52.47 | 41.50 | 33.82 | 42.00 | 48.21 |
| Net Income Per Share | -0.48 | -2.44 | -3.47 | -0.66 | 2.94 |
| Tax Burden | 0.63 | 0.89 | 0.96 | 0.69 | 0.83 |
| Interest Burden | 1.11 | 1.03 | 1.01 | 1.09 | 0.98 |
| Research & Development to Revenue | 0.04 | 0.04 | 0.06 | 0.06 | 0.04 |
| SG&A to Revenue | 0.17 | 0.19 | 0.04 | 0.05 | 0.04 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.02 | 0.13 | 0.01 |
| Income Quality | -8.97 | -0.27 | -0.34 | 2.46 | 1.48 |
Currency in CNY