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CALB Co., Ltd. Class H (3931) Ratios
CALB Co., Ltd. Class H Ratios
HK:3931's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, HK:3931'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 | 0.79 | 0.78 | 0.87 | 1.14 | 1.88 |
| Quick Ratio | 0.67 | 0.67 | 0.68 | 0.78 | 1.70 |
| Cash Ratio | 0.16 | 0.20 | 0.21 | 0.44 | 0.54 |
| Solvency Ratio | 0.07 | 0.03 | 0.03 | 0.03 | 0.05 |
| Operating Cash Flow Ratio | 0.12 | 0.07 | 0.08 | 0.10 | 0.20 |
| Short-Term Operating Cash Flow Coverage | 0.29 | 0.16 | 0.36 | 1.32 | 552.02 |
| Net Current Asset Value | $ -47.60B | $ -38.81B | $ -26.93B | $ -11.53B | $ 4.95B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.39 | 0.38 | 0.28 | 0.20 | 0.08 |
| Debt-to-Equity Ratio | 1.59 | 1.31 | 0.84 | 0.52 | 0.10 |
| Debt-to-Capital Ratio | 0.61 | 0.57 | 0.46 | 0.34 | 0.09 |
| Long-Term Debt-to-Capital Ratio | 0.47 | 0.44 | 0.38 | 0.31 | 0.09 |
| Financial Leverage Ratio | 4.04 | 3.48 | 3.04 | 2.63 | 1.31 |
| Debt Service Coverage Ratio | 0.28 | 0.14 | 0.30 | 0.61 | 17.13 |
| Interest Coverage Ratio | 3.66 | 2.90 | 2.31 | 10.91 | 4.53 |
| Debt to Market Cap | 1.43 | 2.15 | 1.03 | 0.63 | 0.05 |
| Interest Debt Per Share | 33.38 | 26.31 | 16.69 | 10.09 | 1.66 |
| Net Debt to EBITDA | 6.53 | 13.74 | 8.52 | 2.20 | -5.47 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.52% | 15.35% | 9.80% | 12.01% | 3.74% |
| EBIT Margin | 5.74% | 3.76% | 2.83% | 3.01% | -0.80% |
| EBITDA Margin | 16.80% | 9.74% | 9.31% | 7.40% | 6.49% |
| Operating Profit Margin | 7.04% | 4.34% | 2.83% | 3.49% | 1.66% |
| Pretax Profit Margin | 5.11% | 2.85% | 1.61% | 3.17% | 0.93% |
| Net Profit Margin | 3.32% | 2.13% | 1.09% | 3.39% | 2.05% |
| Continuous Operations Profit Margin | 4.72% | 3.04% | 1.62% | 3.40% | 1.64% |
| Net Income Per EBT | 65.00% | 74.82% | 67.89% | 107.12% | 220.75% |
| EBT Per EBIT | 72.63% | 65.55% | 56.74% | 90.72% | 56.07% |
| Return on Assets (ROA) | 0.99% | 0.48% | 0.28% | 0.76% | 0.36% |
| Return on Equity (ROE) | 4.01% | 1.68% | 0.85% | 2.01% | 0.47% |
| Return on Capital Employed (ROCE) | 3.54% | 1.57% | 1.11% | 1.23% | 0.39% |
| Return on Invested Capital (ROIC) | 2.53% | 1.26% | 1.00% | 1.07% | 0.34% |
| Return on Tangible Assets | 1.01% | 0.49% | 0.28% | 0.78% | 0.37% |
| Earnings Yield | 3.69% | 2.76% | 1.04% | 2.44% | 0.26% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.97 | 2.76 | 3.82 | 3.23 | 1.93 |
| Payables Turnover | 2.87 | 1.21 | 1.22 | 0.98 | 1.26 |
| Inventory Turnover | 5.23 | 4.46 | 3.42 | 1.80 | 4.53 |
| Fixed Asset Turnover | 0.47 | 0.34 | 0.39 | 0.36 | 0.32 |
| Asset Turnover | 0.30 | 0.23 | 0.26 | 0.23 | 0.18 |
| Working Capital Turnover Ratio | -3.90 | -3.78 | -428.85 | 3.07 | 1.22 |
| Cash Conversion Cycle | 65.63 | -88.79 | -96.85 | -55.81 | -20.20 |
| Days of Sales Outstanding | 123.10 | 132.20 | 95.45 | 112.96 | 188.87 |
| Days of Inventory Outstanding | 69.73 | 81.78 | 106.78 | 203.08 | 80.55 |
| Days of Payables Outstanding | 127.21 | 302.77 | 299.07 | 371.86 | 289.62 |
| Operating Cycle | 192.83 | 213.98 | 202.22 | 316.05 | 269.42 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.16 | 1.76 | 1.64 | 1.85 | 1.14 |
| Free Cash Flow Per Share | -3.75 | -7.61 | -9.72 | -18.90 | -6.28 |
| Dividend Paid and CapEx Coverage Ratio | 0.53 | 0.19 | 0.14 | 0.09 | 0.15 |
| Capital Expenditure Coverage Ratio | 0.53 | 0.19 | 0.14 | 0.09 | 0.15 |
| Operating Cash Flow Coverage Ratio | 0.13 | 0.07 | 0.10 | 0.18 | 0.69 |
| Operating Cash Flow to Sales Ratio | 0.17 | 0.11 | 0.11 | 0.16 | 0.30 |
| Free Cash Flow Yield | -16.60% | -63.04% | -60.61% | -118.41% | -20.30% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 27.18 | 36.60 | 96.56 | 40.91 | 391.69 |
| Price-to-Sales (P/S) Ratio | 0.90 | 0.77 | 1.05 | 1.39 | 8.05 |
| Price-to-Book (P/B) Ratio | 1.09 | 0.61 | 0.82 | 0.82 | 1.86 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.02 | -1.59 | -1.65 | -0.84 | -4.93 |
| Price-to-Operating Cash Flow Ratio | 5.42 | 6.88 | 9.80 | 8.64 | 27.24 |
| Price-to-Earnings Growth (PEG) Ratio | 0.18 | 0.39 | -1.57 | 0.09 | 0.15 |
| Enterprise Value Multiple | 11.89 | 21.66 | 19.82 | 20.96 | 118.54 |
| Enterprise Value | 88.65B | 58.56B | 49.84B | 31.62B | 52.43B |
| EV to EBITDA | 11.89 | 21.66 | 19.82 | 20.96 | 118.54 |
| EV to Sales | 2.00 | 2.11 | 1.85 | 1.55 | 7.69 |
| EV to Free Cash Flow | -13.35 | -4.34 | -2.89 | -0.94 | -4.71 |
| EV to Operating Cash Flow | 12.02 | 18.81 | 17.19 | 9.65 | 26.04 |
| Tangible Book Value Per Share | 28.90 | 26.28 | 25.60 | 22.68 | 13.49 |
| Shareholders’ Equity Per Share | 20.74 | 19.85 | 19.55 | 19.40 | 16.68 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.08 | -0.07 | -0.01 | -0.07 | -0.76 |
| Revenue Per Share | 25.05 | 15.66 | 15.24 | 11.50 | 3.85 |
| Net Income Per Share | 0.83 | 0.33 | 0.17 | 0.39 | 0.08 |
| Tax Burden | 0.65 | 0.75 | 0.68 | 1.07 | 2.21 |
| Interest Burden | 0.89 | 0.76 | 0.57 | 1.05 | -1.16 |
| Research & Development to Revenue | 0.05 | 0.05 | 0.04 | 0.03 | 0.03 |
| SG&A to Revenue | 0.05 | 0.07 | 0.03 | 0.03 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 5.13 | 3.94 | 6.69 | 12.48 | 31.74 |
Currency in CNY
