China Petroleum & Chemical (386N) Ratios
China Petroleum & Chemical Ratios
MX:386N's free cash flow for Q3 2026 was $65.49B. For the 2026 fiscal year, MX:386N's free cash flow was decreased by $-33.74B and operating cash flow was $99.23B. 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 | 0.78 | 0.83 | 0.78 | 0.87 |
| Quick Ratio | 0.41 | 0.40 | 0.44 | 0.42 | 0.55 |
| Cash Ratio | 0.12 | 0.14 | 0.19 | 0.14 | 0.17 |
| Solvency Ratio | 0.13 | 0.15 | 0.16 | 0.17 | 0.19 |
| Operating Cash Flow Ratio | 0.23 | 0.22 | 0.25 | 0.17 | 0.35 |
| Short-Term Operating Cash Flow Coverage | 1.36 | 1.62 | 2.28 | 1.75 | 5.91 |
| Net Current Asset Value | $ -644.14B | $ -584.78B | $ -534.45B | $ -489.26B | $ -416.16B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.28 | 0.23 | 0.22 | 0.18 | 0.17 |
| Debt-to-Equity Ratio | 0.72 | 0.58 | 0.55 | 0.45 | 0.41 |
| Debt-to-Capital Ratio | 0.42 | 0.37 | 0.35 | 0.31 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.22 | 0.21 | 0.19 | 0.12 | 0.11 |
| Financial Leverage Ratio | 2.60 | 2.55 | 2.52 | 2.48 | 2.44 |
| Debt Service Coverage Ratio | 0.74 | 1.77 | 2.26 | 2.46 | 4.14 |
| Interest Coverage Ratio | -0.81 | 3.97 | 5.12 | 4.84 | 6.82 |
| Debt to Market Cap | 0.70 | 0.60 | 0.58 | 0.43 | 0.36 |
| Interest Debt Per Share | 5.08 | 4.06 | 3.82 | 3.08 | 2.72 |
| Net Debt to EBITDA | 4.69 | 1.85 | 1.48 | 1.20 | 0.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 3.03% | 16.36% | 19.98% | 19.05% | 24.18% |
| EBIT Margin | -0.59% | 2.83% | 3.14% | 3.32% | 4.49% |
| EBITDA Margin | 4.51% | 6.76% | 6.69% | 6.63% | 8.71% |
| Operating Profit Margin | -0.59% | 2.30% | 2.70% | 2.29% | 3.45% |
| Pretax Profit Margin | 1.74% | 2.25% | 2.61% | 2.84% | 3.98% |
| Net Profit Margin | 1.29% | 1.59% | 1.82% | 2.02% | 2.63% |
| Continuous Operations Profit Margin | 1.43% | 1.83% | 2.11% | 2.31% | 3.13% |
| Net Income Per EBT | 74.24% | 70.78% | 69.47% | 70.90% | 65.93% |
| EBT Per EBIT | -293.56% | 97.82% | 96.67% | 124.48% | 115.37% |
| Return on Assets (ROA) | 1.47% | 2.35% | 2.88% | 3.43% | 3.81% |
| Return on Equity (ROE) | 3.82% | 6.00% | 7.26% | 8.53% | 9.30% |
| Return on Capital Employed (ROCE) | -1.00% | 5.02% | 6.30% | 5.92% | 7.58% |
| Return on Invested Capital (ROIC) | -0.75% | 3.78% | 4.79% | 4.51% | 5.72% |
| Return on Tangible Assets | 1.49% | 2.39% | 2.93% | 3.50% | 3.89% |
| Earnings Yield | 6.22% | 9.62% | 13.13% | 16.63% | 20.11% |
| Efficiency Ratios | |||||
| Receivables Turnover | 19.81 | 39.28 | 63.12 | 33.51 | 30.48 |
| Payables Turnover | 12.02 | 10.02 | 9.92 | 9.96 | 10.17 |
| Inventory Turnover | 10.04 | 10.02 | 10.24 | 10.99 | 10.57 |
| Fixed Asset Turnover | 1.98 | 2.59 | 2.83 | 3.02 | 2.66 |
| Asset Turnover | 1.13 | 1.48 | 1.59 | 1.70 | 1.45 |
| Working Capital Turnover Ratio | -15.05 | -23.52 | -25.00 | -29.17 | -36.53 |
| Cash Conversion Cycle | 24.42 | 9.29 | 4.63 | 7.47 | 10.61 |
| Days of Sales Outstanding | 18.43 | 9.29 | 5.78 | 10.89 | 11.97 |
| Days of Inventory Outstanding | 36.36 | 36.44 | 35.64 | 33.21 | 34.54 |
| Days of Payables Outstanding | 30.37 | 36.44 | 36.79 | 36.63 | 35.90 |
| Operating Cycle | 54.78 | 45.73 | 41.42 | 44.10 | 46.51 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.35 | 1.23 | 1.35 | 0.96 | 1.86 |
| Free Cash Flow Per Share | 0.28 | 0.08 | -0.08 | -0.31 | 0.66 |
| Dividend Paid and CapEx Coverage Ratio | 1.04 | 0.82 | 0.76 | 0.55 | 1.25 |
| Capital Expenditure Coverage Ratio | 1.26 | 1.07 | 0.94 | 0.76 | 1.55 |
| Operating Cash Flow Coverage Ratio | 0.27 | 0.31 | 0.37 | 0.33 | 0.71 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.05 | 0.05 | 0.04 | 0.08 |
| Free Cash Flow Yield | 6.65% | 2.00% | -2.26% | -9.31% | 22.42% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.13 | 10.45 | 7.61 | 6.01 | 4.97 |
| Price-to-Sales (P/S) Ratio | 0.21 | 0.17 | 0.14 | 0.12 | 0.13 |
| Price-to-Book (P/B) Ratio | 0.61 | 0.62 | 0.55 | 0.51 | 0.46 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 15.05 | 50.08 | -44.32 | -10.74 | 4.46 |
| Price-to-Operating Cash Flow Ratio | 3.10 | 3.40 | 2.75 | 3.46 | 1.59 |
| Price-to-Earnings Growth (PEG) Ratio | -0.46 | -0.57 | -0.70 | -0.89 | 0.04 |
| Enterprise Value Multiple | 9.30 | 4.30 | 3.55 | 3.03 | 2.37 |
| Enterprise Value | 1.02T | 892.96B | 762.48B | 665.69B | 564.85B |
| EV to EBITDA | 9.30 | 4.30 | 3.55 | 3.03 | 2.37 |
| EV to Sales | 0.42 | 0.29 | 0.24 | 0.20 | 0.21 |
| EV to Free Cash Flow | 30.34 | 87.94 | -76.11 | -17.76 | 7.04 |
| EV to Operating Cash Flow | 6.25 | 5.98 | 4.72 | 5.73 | 2.51 |
| Tangible Book Value Per Share | 7.90 | 7.74 | 7.71 | 7.46 | 7.24 |
| Shareholders’ Equity Per Share | 6.83 | 6.70 | 6.70 | 6.49 | 6.39 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.19 | 0.19 | 0.19 | 0.21 |
| Revenue Per Share | 20.16 | 25.26 | 26.80 | 27.45 | 22.64 |
| Net Income Per Share | 0.26 | 0.40 | 0.49 | 0.55 | 0.59 |
| Tax Burden | 0.74 | 0.71 | 0.69 | 0.71 | 0.66 |
| Interest Burden | -2.94 | 0.80 | 0.83 | 0.86 | 0.89 |
| Research & Development to Revenue | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.02 | 0.02 | 0.05 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 5.18 | 2.16 | 1.92 | 1.23 | 2.65 |
Currency in CNY