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CALB Co., Ltd. Class H (HK:3931)
:3931
Hong Kong Market
3931
CALB Co., Ltd. Class H
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CALB Co., Ltd. Class H (3931) Ratios

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CALB Co., Ltd. Class H Ratios

HK:3931's free cash flow for Q2 2026 was ¥0.16. For the 2026 fiscal year, HK:3931's free cash flow was decreased by ¥ and operating cash flow was ¥0.08. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.78 0.79 0.78 0.87 1.14
Quick Ratio
 0.60 0.67 0.67 0.68 0.78
Cash Ratio
 0.15 0.16 0.20 0.21 0.44
Solvency Ratio
 0.12 0.07 0.03 0.03 0.03
Operating Cash Flow Ratio
 0.15 0.12 0.07 0.08 0.10
Short-Term Operating Cash Flow Coverage
 0.35 0.29 0.16 0.36 1.32
Net Current Asset Value
¥ -55.99B¥ -47.60B¥ -38.81B¥ -26.93B¥ -11.53B
Leverage Ratios
Debt-to-Assets Ratio
 0.41 0.39 0.38 0.28 0.20
Debt-to-Equity Ratio
 1.83 1.59 1.31 0.84 0.52
Debt-to-Capital Ratio
 0.65 0.61 0.57 0.46 0.34
Long-Term Debt-to-Capital Ratio
 0.50 0.47 0.44 0.38 0.31
Financial Leverage Ratio
 4.50 4.04 3.48 3.04 2.63
Debt Service Coverage Ratio
 0.49 0.28 0.14 0.30 0.61
Interest Coverage Ratio
 0.00 3.66 2.90 2.31 10.91
Debt to Market Cap
 2.78 1.43 2.15 1.03 0.63
Interest Debt Per Share
 38.83 33.38 26.31 16.69 10.09
Net Debt to EBITDA
 3.89 6.53 13.74 8.52 2.20
Profitability Margins
Gross Profit Margin
15.25%15.52%15.35%9.80%12.01%
EBIT Margin
6.55%5.74%3.76%2.83%3.01%
EBITDA Margin
27.30%16.80%9.74%9.31%7.40%
Operating Profit Margin
7.37%7.04%4.34%2.83%3.49%
Pretax Profit Margin
5.59%5.11%2.85%1.61%3.17%
Net Profit Margin
3.53%3.32%2.13%1.09%3.39%
Continuous Operations Profit Margin
5.20%4.72%3.04%1.62%3.40%
Net Income Per EBT
63.23%65.00%74.82%67.89%107.12%
EBT Per EBIT
75.83%72.63%65.55%56.74%90.72%
Return on Assets (ROA)
1.15%0.99%0.48%0.28%0.76%
Return on Equity (ROE)
5.27%4.01%1.68%0.85%2.01%
Return on Capital Employed (ROCE)
4.12%3.54%1.57%1.11%1.23%
Return on Invested Capital (ROIC)
2.93%2.53%1.26%1.00%1.07%
Return on Tangible Assets
1.17%1.01%0.49%0.28%0.78%
Earnings Yield
8.21%3.69%2.76%1.04%2.44%
Efficiency Ratios
Receivables Turnover
 3.50 2.97 2.76 3.82 3.23
Payables Turnover
 1.54 2.87 1.21 1.22 0.98
Inventory Turnover
 3.64 5.23 4.46 3.42 1.80
Fixed Asset Turnover
 0.52 0.47 0.34 0.39 0.36
Asset Turnover
 0.33 0.30 0.23 0.26 0.23
Working Capital Turnover Ratio
 -4.20 -3.90 -3.78 -428.85 3.07
Cash Conversion Cycle
 -31.93 65.63 -88.79 -96.85 -55.81
Days of Sales Outstanding
 104.23 123.10 132.20 95.45 112.96
Days of Inventory Outstanding
 100.37 69.73 81.78 106.78 203.08
Days of Payables Outstanding
 236.53 127.21 302.77 299.07 371.86
Operating Cycle
 204.60 192.83 213.98 202.22 316.05
Cash Flow Ratios
Operating Cash Flow Per Share
 6.01 4.16 1.76 1.64 1.85
Free Cash Flow Per Share
 -2.31 -3.75 -7.61 -9.72 -18.90
CapEx Per Share
 8.33 7.91 9.37 11.36 20.75
Free Cash Flow to Operating Cash Flow
 -0.38 -0.90 -4.33 -5.94 -10.23
Dividend Paid and CapEx Coverage Ratio
 0.66 0.53 0.19 0.14 0.09
Capital Expenditure Coverage Ratio
 0.72 0.53 0.19 0.14 0.09
Operating Cash Flow Coverage Ratio
 0.15 0.13 0.07 0.10 0.18
Operating Cash Flow to Sales Ratio
 0.19 0.17 0.11 0.11 0.16
Free Cash Flow Yield
-17.32%-16.60%-63.04%-60.61%-118.41%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 12.47 27.18 36.60 96.56 40.91
Price-to-Sales (P/S) Ratio
 0.44 0.90 0.77 1.05 1.39
Price-to-Book (P/B) Ratio
 0.65 1.09 0.61 0.82 0.82
Price-to-Free Cash Flow (P/FCF) Ratio
 -5.92 -6.02 -1.59 -1.65 -0.84
Price-to-Operating Cash Flow Ratio
 2.28 5.42 6.88 9.80 8.64
Price-to-Earnings Growth (PEG) Ratio
 0.09 0.18 0.39 -1.57 0.09
Enterprise Value Multiple
 5.51 11.89 21.66 19.82 20.96
Enterprise Value
 82.18B 88.65B 58.56B 49.84B 31.62B
EV to EBITDA
 5.47 11.89 21.66 19.82 20.96
EV to Sales
 1.49 2.00 2.11 1.85 1.55
EV to Free Cash Flow
 -20.03 -13.35 -4.34 -2.89 -0.94
EV to Operating Cash Flow
 7.71 12.02 18.81 17.19 9.65
Tangible Book Value Per Share
 31.51 28.90 26.28 25.60 22.68
Shareholders’ Equity Per Share
 21.19 20.74 19.85 19.55 19.40
Tax and Other Ratios
Effective Tax Rate
 0.07 0.08 -0.07 >-0.01 -0.07
Revenue Per Share
 31.07 25.05 15.66 15.24 11.50
Net Income Per Share
 1.10 0.83 0.33 0.17 0.39
Tax Burden
 0.63 0.65 0.75 0.68 1.07
Interest Burden
 0.85 0.89 0.76 0.57 1.05
Research & Development to Revenue
 0.04 0.05 0.05 0.04 0.03
SG&A to Revenue
 0.04 0.05 0.07 0.03 0.03
Stock-Based Compensation to Revenue
 0.00 0.00 <0.01 <0.01 <0.01
Income Quality
 5.48 5.13 3.94 6.69 12.48
Currency in CNY