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Yibin City Commercial Bank Co., Ltd. Class H (2596) Ratios
Yibin City Commercial Bank Co., Ltd. Class H Ratios
HK:2596's free cash flow for Q2 2026 was $-2.01B. For the 2026 fiscal year, HK:2596's free cash flow was decreased by $-31.38M and operating cash flow was $-1.97B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.70 | 0.15 | 0.17 | 0.20 | 0.23 |
| Quick Ratio | 0.70 | 0.15 | 0.17 | 0.20 | 0.23 |
| Cash Ratio | 0.57 | 0.13 | 0.14 | 0.12 | 0.20 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Operating Cash Flow Ratio | -0.07 | 0.06 | 0.08 | 0.01 | 0.00 |
| Short-Term Operating Cash Flow Coverage | -0.07 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ -98.84B | $ -86.27B | $ -71.21B | $ -59.11B | $ -48.94B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.15 | 0.02 | 0.04 | 0.06 | 0.06 |
| Debt-to-Equity Ratio | 1.67 | 0.21 | 0.37 | 0.54 | 0.53 |
| Debt-to-Capital Ratio | 0.63 | 0.17 | 0.27 | 0.35 | 0.35 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.17 | 0.27 | 0.35 | 0.35 |
| Financial Leverage Ratio | 10.96 | 11.26 | 10.41 | 9.61 | 8.69 |
| Debt Service Coverage Ratio | 0.03 | 0.26 | 0.31 | 0.35 | 0.35 |
| Interest Coverage Ratio | 0.31 | 0.27 | 0.31 | 0.33 | 0.32 |
| Debt to Market Cap | 1.75 | 0.18 | 0.30 | 0.42 | 0.43 |
| Interest Debt Per Share | 4.58 | 0.91 | 1.11 | 1.29 | 1.17 |
| Net Debt to EBITDA | 11.58 | -14.55 | -11.41 | -5.96 | -12.97 |
| Profitability Margins | |||||
| Gross Profit Margin | 34.29% | 50.04% | 54.14% | 52.34% | 58.34% |
| EBIT Margin | 14.71% | 13.39% | 13.99% | 15.70% | 13.21% |
| EBITDA Margin | 16.06% | 14.84% | 15.81% | 18.22% | 15.98% |
| Operating Profit Margin | 14.71% | 13.39% | 13.99% | 15.70% | 13.21% |
| Pretax Profit Margin | 14.71% | 13.39% | 13.99% | 15.70% | 13.21% |
| Net Profit Margin | 12.62% | 12.14% | 12.08% | 14.39% | 12.62% |
| Continuous Operations Profit Margin | 12.60% | 11.29% | 12.31% | 14.22% | 11.76% |
| Net Income Per EBT | 85.78% | 90.63% | 86.34% | 91.66% | 95.54% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.44% | 0.47% | 0.50% | 0.54% | 0.51% |
| Return on Equity (ROE) | 4.84% | 5.29% | 5.22% | 5.23% | 4.48% |
| Return on Capital Employed (ROCE) | 0.61% | 2.69% | 2.97% | 2.68% | 2.03% |
| Return on Invested Capital (ROIC) | 0.44% | 2.27% | 2.61% | 2.43% | 1.81% |
| Return on Tangible Assets | 0.44% | 0.47% | 0.50% | 0.54% | 0.51% |
| Earnings Yield | 5.06% | 4.56% | 4.32% | 4.14% | 3.61% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.28 | 6.38 | 4.97 | 5.65 | 7.20 |
| Payables Turnover | 0.00 | 0.91 | 1.08 | 1.22 | 1.27 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 7.12 | 13.38 | 10.55 | 8.20 | 6.85 |
| Asset Turnover | 0.04 | 0.04 | 0.04 | 0.04 | 0.04 |
| Working Capital Turnover Ratio | -0.11 | -0.06 | -0.07 | -0.07 | 0.00 |
| Cash Conversion Cycle | 58.11 | -344.61 | -264.75 | -235.02 | -237.39 |
| Days of Sales Outstanding | 58.11 | 57.23 | 73.46 | 64.61 | 50.67 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 401.84 | 338.21 | 299.63 | 288.06 |
| Operating Cycle | 58.11 | 57.23 | 73.46 | 64.61 | 50.67 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.28 | 1.20 | 1.31 | 0.18 | 0.04 |
| Free Cash Flow Per Share | -0.36 | 1.19 | 1.29 | 0.17 | 0.03 |
| Dividend Paid and CapEx Coverage Ratio | -2.41 | 46.23 | 49.21 | 9.45 | 3.00 |
| Capital Expenditure Coverage Ratio | -3.96 | 122.86 | 87.16 | 20.71 | 3.00 |
| Operating Cash Flow Coverage Ratio | -0.07 | 2.68 | 1.81 | 0.18 | 0.04 |
| Operating Cash Flow to Sales Ratio | -0.30 | 1.30 | 1.55 | 0.27 | 0.07 |
| Free Cash Flow Yield | -15.09% | 48.56% | 54.58% | 7.32% | 1.25% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 19.69 | 21.91 | 23.16 | 24.16 | 27.67 |
| Price-to-Sales (P/S) Ratio | 2.49 | 2.66 | 2.80 | 3.48 | 3.49 |
| Price-to-Book (P/B) Ratio | 0.96 | 1.16 | 1.21 | 1.26 | 1.24 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.63 | 2.06 | 1.83 | 13.65 | 80.13 |
| Price-to-Operating Cash Flow Ratio | -8.30 | 2.04 | 1.81 | 12.99 | 53.42 |
| Price-to-Earnings Growth (PEG) Ratio | 2.17 | 2.19 | 4.80 | 1.00 | 0.00 |
| Enterprise Value Multiple | 27.11 | 3.37 | 6.29 | 13.13 | 8.89 |
| Enterprise Value | 18.83B | 2.12B | 3.86B | 7.27B | 3.97B |
| EV to EBITDA | 27.11 | 3.37 | 6.29 | 13.13 | 8.89 |
| EV to Sales | 4.35 | 0.50 | 0.99 | 2.39 | 1.42 |
| EV to Free Cash Flow | -11.57 | 0.39 | 0.65 | 9.39 | 32.58 |
| EV to Operating Cash Flow | -14.50 | 0.38 | 0.64 | 8.94 | 21.72 |
| Tangible Book Value Per Share | 2.52 | 2.17 | 2.02 | 1.88 | 1.78 |
| Shareholders’ Equity Per Share | 2.47 | 2.11 | 1.96 | 1.82 | 1.72 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.16 | 0.12 | 0.09 | 0.11 |
| Revenue Per Share | 0.95 | 0.92 | 0.84 | 0.66 | 0.61 |
| Net Income Per Share | 0.12 | 0.11 | 0.10 | 0.10 | 0.08 |
| Tax Burden | 0.86 | 0.91 | 0.86 | 0.92 | 0.96 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.09 | 0.05 | 0.05 | 0.06 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -2.38 | 9.72 | 11.04 | 1.70 | 0.49 |
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