CSPC Pharmaceutical Group (1093N) Ratios
CSPC Pharmaceutical Group Ratios
MX:1093N's free cash flow for Q2 2026 was $10.22B. For the 2026 fiscal year, MX:1093N's free cash flow was decreased by $-805.23M and operating cash flow was $11.02B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.19 | 2.27 | 2.63 | 2.38 | 2.81 |
| Quick Ratio | 1.88 | 1.95 | 2.32 | 2.13 | 2.47 |
| Cash Ratio | 0.60 | 0.66 | 1.18 | 1.16 | 1.28 |
| Solvency Ratio | 0.42 | 0.55 | 0.62 | 0.66 | 0.68 |
| Operating Cash Flow Ratio | 0.58 | 0.44 | 0.41 | 0.92 | 0.66 |
| Short-Term Operating Cash Flow Coverage | 17.94 | 10.86 | 9.28 | 53.11 | 124.73 |
| Net Current Asset Value | $ 10.11B | $ 11.36B | $ 15.48B | $ 12.89B | $ 15.50B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.01 | 0.01 | 0.02 | 0.00 |
| Debt-to-Equity Ratio | 0.02 | 0.02 | 0.02 | 0.02 | 0.00 |
| Debt-to-Capital Ratio | 0.02 | 0.02 | 0.02 | 0.02 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.41 | 1.38 | 1.39 | 1.40 | 1.34 |
| Debt Service Coverage Ratio | 11.83 | 13.57 | 15.27 | 37.63 | 117.60 |
| Interest Coverage Ratio | 102.89 | 124.82 | 270.52 | 278.45 | 801.40 |
| Debt to Market Cap | 0.00 | 0.01 | 0.01 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.06 | 0.05 | 0.06 | 0.06 | 0.01 |
| Net Debt to EBITDA | -1.04 | -0.82 | -1.32 | -1.24 | -1.49 |
| Profitability Margins | |||||
| Gross Profit Margin | 65.59% | 69.97% | 70.51% | 71.94% | 75.84% |
| EBIT Margin | 15.27% | 19.69% | 23.75% | 24.64% | 24.52% |
| EBITDA Margin | 20.69% | 24.30% | 27.29% | 28.02% | 27.62% |
| Operating Profit Margin | 15.27% | 18.45% | 22.26% | 21.94% | 22.41% |
| Pretax Profit Margin | 18.49% | 19.23% | 23.50% | 24.51% | 24.57% |
| Net Profit Margin | 14.93% | 14.92% | 18.68% | 19.69% | 20.11% |
| Continuous Operations Profit Margin | 14.91% | 14.96% | 19.31% | 20.14% | 20.41% |
| Net Income Per EBT | 80.74% | 77.58% | 79.48% | 80.34% | 81.86% |
| EBT Per EBIT | 121.08% | 104.21% | 105.55% | 111.71% | 109.64% |
| Return on Assets (ROA) | 8.09% | 9.93% | 11.54% | 14.89% | 12.97% |
| Return on Equity (ROE) | 11.39% | 13.67% | 16.09% | 20.89% | 17.34% |
| Return on Capital Employed (ROCE) | 10.59% | 15.69% | 17.20% | 21.86% | 18.25% |
| Return on Invested Capital (ROIC) | 8.43% | 12.05% | 15.69% | 17.78% | 15.12% |
| Return on Tangible Assets | 8.65% | 10.57% | 12.12% | 15.70% | 13.26% |
| Earnings Yield | 3.93% | 7.85% | 6.82% | 6.37% | 5.44% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.65 | 3.16 | 2.90 | 4.20 | 3.43 |
| Payables Turnover | 2.93 | 3.61 | 3.27 | 4.41 | 4.08 |
| Inventory Turnover | 2.82 | 2.84 | 2.96 | 3.47 | 2.18 |
| Fixed Asset Turnover | 1.88 | 2.26 | 2.70 | 2.68 | 2.34 |
| Asset Turnover | 0.54 | 0.67 | 0.62 | 0.76 | 0.64 |
| Working Capital Turnover Ratio | 2.08 | 2.05 | 2.07 | 2.11 | 2.00 |
| Cash Conversion Cycle | 142.46 | 143.08 | 137.35 | 109.43 | 184.16 |
| Days of Sales Outstanding | 137.63 | 115.33 | 125.67 | 87.00 | 106.34 |
| Days of Inventory Outstanding | 129.49 | 128.74 | 123.46 | 105.21 | 167.28 |
| Days of Payables Outstanding | 124.67 | 100.99 | 111.78 | 82.77 | 89.46 |
| Operating Cycle | 267.12 | 244.07 | 249.13 | 192.20 | 273.62 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.52 | 0.36 | 0.35 | 0.77 | 0.49 |
| Free Cash Flow Per Share | 0.35 | 0.15 | 0.19 | 0.56 | 0.35 |
| Dividend Paid and CapEx Coverage Ratio | 1.36 | 0.73 | 0.85 | 1.96 | 1.56 |
| Capital Expenditure Coverage Ratio | 3.09 | 1.69 | 2.21 | 3.54 | 3.43 |
| Operating Cash Flow Coverage Ratio | 9.20 | 8.39 | 5.91 | 13.99 | 50.96 |
| Operating Cash Flow to Sales Ratio | 0.23 | 0.14 | 0.13 | 0.29 | 0.21 |
| Free Cash Flow Yield | 4.14% | 3.11% | 2.65% | 6.78% | 4.10% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 25.55 | 12.73 | 14.67 | 15.71 | 18.37 |
| Price-to-Sales (P/S) Ratio | 3.80 | 1.90 | 2.74 | 3.09 | 3.69 |
| Price-to-Book (P/B) Ratio | 2.90 | 1.74 | 2.36 | 3.28 | 3.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 24.15 | 32.19 | 37.71 | 14.76 | 24.39 |
| Price-to-Operating Cash Flow Ratio | 16.33 | 13.17 | 20.63 | 10.59 | 17.27 |
| Price-to-Earnings Growth (PEG) Ratio | -1.94 | -0.53 | -2.85 | 1.19 | 1.41 |
| Enterprise Value Multiple | 17.33 | 7.00 | 8.72 | 9.80 | 11.89 |
| Enterprise Value | 90.85B | 50.25B | 74.88B | 86.73B | 90.00B |
| EV to EBITDA | 17.33 | 7.00 | 8.72 | 9.80 | 11.89 |
| EV to Sales | 3.59 | 1.70 | 2.38 | 2.75 | 3.28 |
| EV to Free Cash Flow | 22.78 | 28.83 | 32.76 | 13.10 | 21.68 |
| EV to Operating Cash Flow | 15.40 | 11.80 | 17.92 | 9.40 | 15.35 |
| Tangible Book Value Per Share | 2.76 | 2.66 | 3.14 | 2.38 | 2.69 |
| Shareholders’ Equity Per Share | 2.91 | 2.75 | 3.08 | 2.50 | 2.66 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.22 | 0.18 | 0.18 | 0.17 |
| Revenue Per Share | 2.22 | 2.52 | 2.65 | 2.65 | 2.29 |
| Net Income Per Share | 0.33 | 0.38 | 0.50 | 0.52 | 0.46 |
| Tax Burden | 0.81 | 0.78 | 0.79 | 0.80 | 0.82 |
| Interest Burden | 1.21 | 0.98 | 0.99 | 0.99 | 1.00 |
| Research & Development to Revenue | 0.22 | 0.18 | 0.15 | 0.13 | 0.12 |
| SG&A to Revenue | 0.29 | 0.34 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | -0.00 | 0.01 | 0.01 | 0.01 | 0.00 |
| Income Quality | 1.56 | 0.98 | 0.57 | 1.30 | 0.86 |
Currency in HKD
