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Churchill China (CHH) Ratios
Churchill China Ratios
GB:CHH's free cash flow for Q2 2026 was $-275.00K. For the 2026 fiscal year, GB:CHH's free cash flow was decreased by $-1.10M and operating cash flow was $829.00K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.34 | 3.96 | 3.26 | 3.14 | 3.29 |
| Quick Ratio | 2.31 | 1.94 | 1.74 | 2.03 | 2.44 |
| Cash Ratio | 1.03 | 0.88 | 0.97 | 0.67 | 1.23 |
| Solvency Ratio | 0.43 | 0.56 | 0.54 | 0.57 | 0.32 |
| Operating Cash Flow Ratio | 0.71 | 0.32 | 0.59 | 0.28 | 0.79 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 50.78 |
| Net Current Asset Value | $ 26.79M | $ 27.76M | $ 26.26M | $ 25.70M | $ 18.80M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.01 | 0.01 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.05 | 0.01 | 0.02 | 0.01 | 0.01 |
| Debt-to-Capital Ratio | 0.05 | 0.01 | 0.02 | 0.01 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.31 | 1.29 | 1.34 | 1.34 | 1.51 |
| Debt Service Coverage Ratio | 45.29 | 112.46 | 150.69 | 73.74 | 19.75 |
| Interest Coverage Ratio | 33.06 | 88.83 | 136.69 | 65.47 | 37.33 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.32 | 0.09 | 0.10 | 0.08 | 0.05 |
| Net Debt to EBITDA | -0.77 | -0.75 | -0.90 | -0.70 | -1.66 |
| Profitability Margins | |||||
| Gross Profit Margin | 7.59% | 86.08% | 90.90% | 11.12% | 83.49% |
| EBIT Margin | 7.59% | 11.02% | 13.19% | 11.68% | 9.85% |
| EBITDA Margin | 12.58% | 15.70% | 17.46% | 15.29% | 14.51% |
| Operating Profit Margin | 7.59% | 10.21% | 12.45% | 11.74% | 10.06% |
| Pretax Profit Margin | 7.90% | 10.90% | 13.10% | 11.63% | 9.80% |
| Net Profit Margin | 5.72% | 8.13% | 9.37% | 9.57% | 6.85% |
| Continuous Operations Profit Margin | 5.72% | 8.13% | 9.37% | 9.57% | 6.85% |
| Net Income Per EBT | 72.36% | 74.57% | 71.53% | 82.23% | 69.86% |
| EBT Per EBIT | 104.17% | 106.77% | 105.23% | 99.09% | 97.40% |
| Return on Assets (ROA) | 5.43% | 8.05% | 9.58% | 10.41% | 6.48% |
| Return on Equity (ROE) | 7.09% | 10.39% | 12.87% | 13.94% | 9.76% |
| Return on Capital Employed (ROCE) | 8.29% | 11.83% | 15.49% | 15.73% | 11.77% |
| Return on Invested Capital (ROIC) | 5.92% | 8.77% | 11.02% | 12.88% | 8.16% |
| Return on Tangible Assets | 5.46% | 8.11% | 9.66% | 10.52% | 6.58% |
| Earnings Yield | 11.66% | 8.27% | 4.84% | 6.10% | 2.14% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.67 | 6.42 | 7.46 | 5.74 | 5.59 |
| Payables Turnover | 6.72 | 6.15 | 2.82 | 16.59 | 2.50 |
| Inventory Turnover | 3.31 | 3.03 | 0.34 | 4.62 | 0.96 |
| Fixed Asset Turnover | 2.88 | 3.18 | 3.28 | 3.58 | 2.89 |
| Asset Turnover | 0.95 | 0.99 | 1.02 | 1.09 | 0.95 |
| Working Capital Turnover Ratio | 2.20 | 2.35 | 2.61 | 2.81 | 2.27 |
| Cash Conversion Cycle | 120.43 | 117.77 | 986.30 | 120.66 | 300.42 |
| Days of Sales Outstanding | 64.34 | 56.84 | 48.92 | 63.60 | 65.26 |
| Days of Inventory Outstanding | 110.44 | 120.29 | 1066.89 | 79.06 | 380.95 |
| Days of Payables Outstanding | 54.34 | 59.37 | 129.51 | 22.00 | 145.79 |
| Operating Cycle | 174.77 | 177.14 | 1115.81 | 142.66 | 446.20 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.68 | 0.33 | 0.77 | 0.36 | 0.88 |
| Free Cash Flow Per Share | 0.45 | 0.06 | 0.28 | -0.07 | 0.54 |
| Dividend Paid and CapEx Coverage Ratio | 1.21 | 0.52 | 0.95 | 0.51 | 2.17 |
| Capital Expenditure Coverage Ratio | 3.04 | 1.21 | 1.57 | 0.84 | 2.60 |
| Operating Cash Flow Coverage Ratio | 2.20 | 3.97 | 8.37 | 5.44 | 23.84 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.05 | 0.10 | 0.05 | 0.16 |
| Free Cash Flow Yield | 13.36% | 0.84% | 1.92% | -0.57% | 3.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.50 | 12.10 | 20.66 | 16.38 | 46.63 |
| Price-to-Sales (P/S) Ratio | 0.49 | 0.98 | 1.94 | 1.57 | 3.19 |
| Price-to-Book (P/B) Ratio | 0.61 | 1.26 | 2.66 | 2.28 | 4.55 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.49 | 119.36 | 51.98 | -176.96 | 32.39 |
| Price-to-Operating Cash Flow Ratio | 5.02 | 21.10 | 18.82 | 32.56 | 19.93 |
| Price-to-Earnings Growth (PEG) Ratio | -0.27 | -0.71 | -7.44 | 0.18 | 0.01 |
| Enterprise Value Multiple | 3.12 | 5.52 | 10.20 | 9.55 | 20.35 |
| Enterprise Value | 29.97M | 67.80M | 146.55M | 120.48M | 179.64M |
| EV to EBITDA | 3.12 | 5.52 | 10.20 | 9.55 | 20.35 |
| EV to Sales | 0.39 | 0.87 | 1.78 | 1.46 | 2.95 |
| EV to Free Cash Flow | 6.00 | 105.12 | 47.77 | -164.82 | 29.95 |
| EV to Operating Cash Flow | 4.03 | 18.59 | 17.29 | 30.33 | 18.42 |
| Tangible Book Value Per Share | 5.55 | 5.51 | 5.39 | 5.07 | 3.78 |
| Shareholders’ Equity Per Share | 5.60 | 5.57 | 5.45 | 5.15 | 3.87 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.28 | 0.25 | 0.28 | 0.18 | 0.30 |
| Revenue Per Share | 6.94 | 7.12 | 7.49 | 7.50 | 5.52 |
| Net Income Per Share | 0.40 | 0.58 | 0.70 | 0.72 | 0.38 |
| Tax Burden | 0.72 | 0.75 | 0.72 | 0.82 | 0.70 |
| Interest Burden | 1.04 | 0.99 | 0.99 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 1.70 | 0.00 | 0.00 | 0.33 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.71 | 0.57 | 1.10 | 0.50 | 2.34 |
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