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China Beststudy Education Group (3978) Ratios
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China Beststudy Education Group Ratios
HK:3978's free cash flow for Q2 2026 was ¥186.20M. For the 2026 fiscal year, HK:3978's free cash flow was decreased by ¥-20.60M and operating cash flow was ¥206.80M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.19 | 0.91 | 1.25 | 1.30 | 0.94 |
| Quick Ratio | 1.19 | 0.91 | 1.25 | 1.30 | 0.94 |
| Cash Ratio | 0.75 | 0.53 | 0.69 | 0.61 | 0.26 |
| Solvency Ratio | 0.31 | 0.18 | 0.31 | 0.16 | -0.26 |
| Operating Cash Flow Ratio | 0.50 | 0.85 | 0.71 | -0.10 | -0.07 |
| Short-Term Operating Cash Flow Coverage | 6.07 | 0.00 | 0.00 | 0.00 | -0.16 |
| Net Current Asset Value | ¥ -19.11M | ¥ -302.99M | ¥ -37.83M | ¥ -49.23M | ¥ -196.09M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.15 | 0.16 | 0.18 | 0.23 | 0.43 |
| Debt-to-Equity Ratio | 0.40 | 0.44 | 0.38 | 0.49 | 1.63 |
| Debt-to-Capital Ratio | 0.29 | 0.30 | 0.28 | 0.33 | 0.62 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.74 | 2.81 | 2.10 | 2.13 | 3.76 |
| Debt Service Coverage Ratio | 4.03 | 18.02 | 20.15 | 2.91 | 0.54 |
| Interest Coverage Ratio | 28.92 | 21.03 | 14.98 | -0.31 | 3.17 |
| Debt to Market Cap | 0.04 | 0.00 | 0.00 | 0.00 | 1.70 |
| Interest Debt Per Share | 0.45 | 0.39 | 0.26 | 0.28 | 0.84 |
| Net Debt to EBITDA | -1.07 | -0.85 | -0.45 | 0.17 | 1.37 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.36% | 46.29% | 46.98% | 35.24% | 38.41% |
| EBIT Margin | 20.31% | 22.35% | 24.88% | 1.53% | 9.80% |
| EBITDA Margin | 27.64% | 24.29% | 41.60% | 5.32% | 13.78% |
| Operating Profit Margin | 20.57% | 22.40% | 27.46% | -0.77% | 9.64% |
| Pretax Profit Margin | 19.97% | 22.55% | 23.04% | 9.01% | -14.40% |
| Net Profit Margin | 15.83% | 17.46% | 18.65% | 11.46% | -17.12% |
| Continuous Operations Profit Margin | 15.88% | 17.45% | 18.37% | 11.01% | -17.15% |
| Net Income Per EBT | 79.26% | 77.45% | 80.92% | 127.21% | 118.86% |
| EBT Per EBIT | 97.10% | 100.66% | 83.93% | -1162.84% | -149.35% |
| Return on Assets (ROA) | 13.19% | 10.47% | 8.72% | 6.47% | -24.65% |
| Return on Equity (ROE) | 36.12% | 29.44% | 18.32% | 13.80% | -92.64% |
| Return on Capital Employed (ROCE) | 36.00% | 28.42% | 21.14% | -0.69% | 36.56% |
| Return on Invested Capital (ROIC) | 24.27% | 20.24% | 15.59% | -0.70% | 20.78% |
| Return on Tangible Assets | 13.64% | 10.60% | 8.89% | 6.66% | -25.21% |
| Earnings Yield | 10.82% | 7.36% | 7.00% | 8.64% | -165.77% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3639.81 | 18.80 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 0.00 | 0.00 | 548.53 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 4.61 | 3.20 | 2.11 | 1.95 | 7.78 |
| Asset Turnover | 0.83 | 0.60 | 0.47 | 0.56 | 1.44 |
| Working Capital Turnover Ratio | 27.54 | 167.94 | 4.97 | 19.71 | 97.60 |
| Cash Conversion Cycle | 0.10 | 19.42 | -0.67 | 0.00 | 0.00 |
| Days of Sales Outstanding | 0.10 | 19.42 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.67 | 0.00 | 0.00 |
| Operating Cycle | 0.10 | 19.42 | 0.00 | 0.00 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.76 | 1.09 | 0.39 | -0.04 | -0.07 |
| Free Cash Flow Per Share | 0.63 | 1.03 | 0.36 | -0.10 | -0.24 |
| Dividend Paid and CapEx Coverage Ratio | 2.19 | 10.74 | 16.57 | -0.72 | -0.33 |
| Capital Expenditure Coverage Ratio | 5.85 | 15.75 | 16.57 | -0.72 | -0.41 |
| Operating Cash Flow Coverage Ratio | 1.76 | 2.89 | 1.53 | -0.16 | -0.09 |
| Operating Cash Flow to Sales Ratio | 0.31 | 0.75 | 0.60 | -0.07 | -0.03 |
| Free Cash Flow Yield | 17.65% | 29.51% | 21.00% | -11.68% | -93.28% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.19 | 13.60 | 14.28 | 11.57 | -0.60 |
| Price-to-Sales (P/S) Ratio | 1.46 | 2.37 | 2.66 | 1.33 | 0.10 |
| Price-to-Book (P/B) Ratio | 3.34 | 4.00 | 2.62 | 1.60 | 0.56 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.66 | 3.39 | 4.76 | -8.56 | -1.07 |
| Price-to-Operating Cash Flow Ratio | 4.70 | 3.17 | 4.48 | -20.38 | -3.67 |
| Price-to-Earnings Growth (PEG) Ratio | 0.18 | 0.12 | 0.24 | -0.10 | 0.00 |
| Enterprise Value Multiple | 4.23 | 8.93 | 5.95 | 25.07 | 2.12 |
| Enterprise Value | 2.22B | 2.39B | 1.21B | 655.55M | 555.50M |
| EV to EBITDA | 4.23 | 8.93 | 5.95 | 25.07 | 2.12 |
| EV to Sales | 1.17 | 2.17 | 2.48 | 1.33 | 0.29 |
| EV to Free Cash Flow | 4.52 | 3.10 | 4.43 | -8.62 | -3.04 |
| EV to Operating Cash Flow | 3.75 | 2.90 | 4.16 | -20.52 | -10.40 |
| Tangible Book Value Per Share | 0.99 | 0.84 | 0.63 | 0.51 | 0.43 |
| Shareholders’ Equity Per Share | 1.07 | 0.87 | 0.66 | 0.54 | 0.47 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.23 | 0.20 | -0.22 | -0.19 |
| Revenue Per Share | 2.45 | 1.46 | 0.65 | 0.65 | 2.52 |
| Net Income Per Share | 0.39 | 0.26 | 0.12 | 0.07 | -0.43 |
| Tax Burden | 0.79 | 0.77 | 0.81 | 1.27 | 1.19 |
| Interest Burden | 0.98 | 1.01 | 0.93 | 5.90 | -1.47 |
| Research & Development to Revenue | 0.05 | 0.04 | 0.02 | 0.11 | 0.07 |
| SG&A to Revenue | 0.20 | 0.20 | 0.12 | 0.18 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | -0.00 | 0.00 | -0.00 |
| Income Quality | 43.80 | 3.32 | 2.58 | -0.57 | 0.16 |
Currency in CNY
