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China National Building Material Co (3323) Ratios
China National Building Material Co Ratios
HK:3323's free cash flow for Q2 2026 was $-7.33B. For the 2026 fiscal year, HK:3323's free cash flow was decreased by $-2.77B and operating cash flow was $-4.55B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.75 | 0.79 | 0.84 | 0.83 | 0.82 |
| Quick Ratio | 0.66 | 0.70 | 0.72 | 0.70 | 0.70 |
| Cash Ratio | 0.12 | 0.13 | 0.16 | 0.14 | 0.15 |
| Solvency Ratio | 0.04 | 0.06 | 0.06 | 0.08 | 0.11 |
| Operating Cash Flow Ratio | 0.12 | 0.13 | 0.16 | 0.14 | 0.27 |
| Short-Term Operating Cash Flow Coverage | 0.25 | 0.28 | 0.39 | 0.34 | 0.68 |
| Net Current Asset Value | $ -158.65B | $ -155.44B | $ -146.88B | $ -136.01B | $ -134.20B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.40 | 0.39 | 0.38 | 0.37 | 0.37 |
| Debt-to-Equity Ratio | 1.77 | 1.63 | 1.52 | 1.43 | 1.43 |
| Debt-to-Capital Ratio | 0.64 | 0.62 | 0.60 | 0.59 | 0.59 |
| Long-Term Debt-to-Capital Ratio | 0.48 | 0.48 | 0.47 | 0.44 | 0.44 |
| Financial Leverage Ratio | 4.42 | 4.14 | 3.97 | 3.92 | 3.90 |
| Debt Service Coverage Ratio | 0.23 | 0.33 | 0.31 | 0.30 | 0.59 |
| Interest Coverage Ratio | 1.53 | 1.95 | 2.12 | 2.25 | 4.49 |
| Debt to Market Cap | 5.53 | 6.84 | 6.30 | 3.65 | 2.55 |
| Interest Debt Per Share | 26.38 | 23.68 | 19.67 | 21.71 | 21.10 |
| Net Debt to EBITDA | 7.22 | 5.55 | 6.01 | 5.30 | 2.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.70% | 18.04% | 17.81% | 17.04% | 24.02% |
| EBIT Margin | 4.23% | 8.12% | 6.01% | 6.52% | 15.29% |
| EBITDA Margin | 13.35% | 16.99% | 12.63% | 12.13% | 20.71% |
| Operating Profit Margin | 4.23% | 5.63% | 6.01% | 6.54% | 13.32% |
| Pretax Profit Margin | 0.66% | 5.24% | 5.96% | 7.70% | 12.27% |
| Net Profit Margin | -1.88% | 1.60% | 2.10% | 3.77% | 6.25% |
| Continuous Operations Profit Margin | -0.52% | 4.09% | 4.95% | 6.59% | 9.40% |
| Net Income Per EBT | -286.62% | 30.57% | 35.26% | 48.96% | 50.90% |
| EBT Per EBIT | 15.50% | 93.06% | 99.15% | 117.78% | 92.12% |
| Return on Assets (ROA) | -0.68% | 0.59% | 0.90% | 1.83% | 3.70% |
| Return on Equity (ROE) | -3.02% | 2.43% | 3.58% | 7.16% | 14.40% |
| Return on Capital Employed (ROCE) | 2.53% | 3.26% | 4.05% | 5.16% | 13.04% |
| Return on Invested Capital (ROIC) | -1.53% | 2.02% | 2.72% | 3.45% | 7.85% |
| Return on Tangible Assets | -0.79% | 0.68% | 1.03% | 1.97% | 4.19% |
| Earnings Yield | -9.58% | 10.35% | 15.05% | 18.47% | 26.03% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.92 | 2.01 | 2.51 | 2.63 | 3.08 |
| Payables Turnover | 2.38 | 2.50 | 2.79 | 2.85 | 2.05 |
| Inventory Turnover | 8.01 | 8.77 | 8.18 | 7.79 | 9.41 |
| Fixed Asset Turnover | 0.78 | 0.78 | 0.93 | 0.94 | 1.28 |
| Asset Turnover | 0.36 | 0.37 | 0.43 | 0.48 | 0.59 |
| Working Capital Turnover Ratio | -4.16 | -5.52 | -6.97 | -7.17 | -7.31 |
| Cash Conversion Cycle | 82.65 | 77.22 | 58.99 | 57.85 | -20.69 |
| Days of Sales Outstanding | 190.54 | 181.84 | 145.41 | 138.95 | 118.68 |
| Days of Inventory Outstanding | 45.57 | 41.64 | 44.64 | 46.88 | 38.77 |
| Days of Payables Outstanding | 153.46 | 146.26 | 131.05 | 127.98 | 178.15 |
| Operating Cycle | 236.11 | 223.47 | 190.04 | 185.84 | 157.46 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.97 | 2.75 | 2.96 | 3.12 | 5.94 |
| Free Cash Flow Per Share | 1.07 | 0.17 | 0.71 | -0.56 | 1.56 |
| Dividend Paid and CapEx Coverage Ratio | 1.45 | 0.98 | 1.15 | 0.70 | 1.20 |
| Capital Expenditure Coverage Ratio | 1.57 | 1.06 | 1.32 | 0.85 | 1.36 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.12 | 0.16 | 0.15 | 0.29 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.13 | 0.14 | 0.11 | 0.18 |
| Free Cash Flow Yield | 23.37% | 4.98% | 23.80% | -9.89% | 20.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -9.39 | 9.66 | 6.64 | 5.41 | 3.84 |
| Price-to-Sales (P/S) Ratio | 0.20 | 0.15 | 0.14 | 0.20 | 0.24 |
| Price-to-Book (P/B) Ratio | 0.32 | 0.23 | 0.24 | 0.39 | 0.55 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.28 | 20.10 | 4.20 | -10.11 | 4.99 |
| Price-to-Operating Cash Flow Ratio | 1.55 | 1.21 | 1.01 | 1.81 | 1.31 |
| Price-to-Earnings Growth (PEG) Ratio | 0.03 | -0.34 | -0.11 | -0.11 | 0.13 |
| Enterprise Value Multiple | 8.69 | 6.46 | 7.12 | 6.98 | 3.67 |
| Enterprise Value | 206.45B | 198.99B | 188.94B | 198.00B | 208.22B |
| EV to EBITDA | 8.69 | 6.46 | 7.12 | 6.98 | 3.67 |
| EV to Sales | 1.16 | 1.10 | 0.90 | 0.85 | 0.76 |
| EV to Free Cash Flow | 25.29 | 142.59 | 27.06 | -41.93 | 15.83 |
| EV to Operating Cash Flow | 9.17 | 8.58 | 6.51 | 7.51 | 4.16 |
| Tangible Book Value Per Share | 15.98 | 15.28 | 13.39 | 18.70 | 14.70 |
| Shareholders’ Equity Per Share | 14.57 | 14.16 | 12.55 | 14.60 | 14.07 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 1.79 | 0.22 | 0.17 | 0.14 | 0.24 |
| Revenue Per Share | 23.42 | 21.49 | 21.43 | 27.73 | 32.45 |
| Net Income Per Share | -0.44 | 0.34 | 0.45 | 1.05 | 2.03 |
| Tax Burden | -2.87 | 0.31 | 0.35 | 0.49 | 0.51 |
| Interest Burden | 0.16 | 0.64 | 0.99 | 1.18 | 0.80 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.14 | 0.14 | 0.10 | 0.09 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 19.29 | 2.44 | 2.32 | 1.51 | 1.49 |
Currency in CNY
