Bank of China (3988N) Ratios
Bank of China Ratios
MX:3988N's free cash flow for Q3 2026 was $118.26B. For the 2026 fiscal year, MX:3988N's free cash flow was decreased by $-7.57B and operating cash flow was $125.83B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.17 | 0.19 | 12.51 | 13.31 | 14.87 |
| Quick Ratio | 0.17 | 0.19 | 12.51 | 13.31 | 14.87 |
| Cash Ratio | 0.15 | 0.15 | 12.51 | 13.31 | 14.87 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Operating Cash Flow Ratio | 0.03 | 0.02 | 2.29 | -0.04 | 3.21 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ -30.06T | $ -26.84T | $ -25.22T | $ -22.23T | $ -20.47T |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.07 | 0.07 | 0.07 | 0.06 |
| Debt-to-Equity Ratio | 0.91 | 0.90 | 0.84 | 0.78 | 0.77 |
| Debt-to-Capital Ratio | 0.48 | 0.47 | 0.46 | 0.44 | 0.44 |
| Long-Term Debt-to-Capital Ratio | 0.48 | 0.47 | 0.46 | 0.44 | 0.22 |
| Financial Leverage Ratio | 12.52 | 12.45 | 12.33 | 11.91 | 12.01 |
| Debt Service Coverage Ratio | 0.51 | 0.45 | -0.08 | 0.63 | 0.70 |
| Interest Coverage Ratio | 0.54 | 0.56 | 0.59 | 0.76 | 0.91 |
| Debt to Market Cap | 2.11 | 2.30 | 2.62 | 2.42 | 0.92 |
| Interest Debt Per Share | 10.18 | 10.68 | 8.86 | 7.42 | 7.08 |
| Net Debt to EBITDA | -4.70 | -5.00 | 0.00 | -7.09 | -7.15 |
| Profitability Margins | |||||
| Gross Profit Margin | 53.98% | 100.00% | 100.00% | 119.70% | 120.08% |
| EBIT Margin | 24.75% | 55.52% | -5.87% | 58.07% | 54.99% |
| EBITDA Margin | 27.05% | 61.02% | 0.00% | 63.98% | 60.71% |
| Operating Profit Margin | 24.75% | 65.88% | 65.75% | 65.34% | 66.09% |
| Pretax Profit Margin | 24.75% | 55.52% | 57.04% | 58.26% | 54.99% |
| Net Profit Margin | 19.96% | 44.77% | 44.75% | 46.37% | 43.05% |
| Continuous Operations Profit Margin | 21.19% | 47.57% | 47.54% | 48.46% | 45.19% |
| Net Income Per EBT | 80.66% | 80.64% | 78.45% | 79.59% | 78.29% |
| EBT Per EBIT | 100.00% | 84.27% | 86.75% | 89.17% | 83.20% |
| Return on Assets (ROA) | 0.63% | 0.68% | 0.72% | 0.78% | 0.81% |
| Return on Equity (ROE) | 7.93% | 8.45% | 8.82% | 9.33% | 9.73% |
| Return on Capital Employed (ROCE) | 3.42% | 4.45% | 1.06% | 1.12% | 1.26% |
| Return on Invested Capital (ROIC) | 2.93% | 3.81% | 0.68% | 3.23% | 2.67% |
| Return on Tangible Assets | 0.63% | 0.68% | 0.72% | 0.78% | 0.81% |
| Earnings Yield | 18.47% | 21.67% | 27.53% | 28.99% | 32.15% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.92 | 0.00 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 4.41 | 2.01 | 1.95 | 1.84 | 1.89 |
| Asset Turnover | 0.03 | 0.02 | 0.02 | 0.02 | 0.02 |
| Working Capital Turnover Ratio | -0.05 | -0.06 | 0.13 | 0.13 | 0.14 |
| Cash Conversion Cycle | 28.26 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Sales Outstanding | 28.26 | 0.00 | 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 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 28.26 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.47 | 1.87 | 2.59 | -0.04 | 2.86 |
| Free Cash Flow Per Share | 2.32 | 1.78 | 2.50 | -0.13 | 2.76 |
| Dividend Paid and CapEx Coverage Ratio | 4.17 | 3.78 | 5.75 | -0.11 | 15.89 |
| Capital Expenditure Coverage Ratio | 15.84 | 20.23 | 28.01 | -0.41 | 27.95 |
| Operating Cash Flow Coverage Ratio | 0.29 | 0.22 | 0.37 | -0.01 | 0.49 |
| Operating Cash Flow to Sales Ratio | 0.67 | 1.04 | 1.58 | -0.02 | 1.68 |
| Free Cash Flow Yield | 57.83% | 47.71% | 93.45% | -5.00% | 120.69% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.41 | 4.60 | 3.63 | 3.45 | 3.11 |
| Price-to-Sales (P/S) Ratio | 1.08 | 2.07 | 1.63 | 1.60 | 1.34 |
| Price-to-Book (P/B) Ratio | 0.43 | 0.39 | 0.32 | 0.32 | 0.30 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 1.73 | 2.10 | 1.07 | -20.00 | 0.83 |
| Price-to-Operating Cash Flow Ratio | 1.62 | 1.99 | 1.03 | -68.92 | 0.80 |
| Price-to-Earnings Growth (PEG) Ratio | -0.63 | 0.26 | -0.66 | 0.80 | 0.21 |
| Enterprise Value Multiple | -0.71 | -1.61 | 0.00 | -4.59 | -4.94 |
| Enterprise Value | -232.46B | -523.33B | -1.41T | -1.43T | -1.51T |
| EV to EBITDA | -0.71 | -1.61 | 0.00 | -4.59 | -4.94 |
| EV to Sales | -0.19 | -0.99 | -2.71 | -2.94 | -3.00 |
| EV to Free Cash Flow | -0.31 | -1.00 | -1.79 | 36.71 | -1.86 |
| EV to Operating Cash Flow | -0.29 | -0.95 | -1.72 | 126.53 | -1.79 |
| Tangible Book Value Per Share | 9.66 | 9.92 | 8.65 | 8.20 | 7.90 |
| Shareholders’ Equity Per Share | 9.33 | 9.57 | 8.34 | 7.79 | 7.56 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.14 | 0.17 | 0.17 | 0.18 |
| Revenue Per Share | 3.71 | 1.80 | 1.64 | 1.57 | 1.71 |
| Net Income Per Share | 0.74 | 0.81 | 0.74 | 0.73 | 0.74 |
| Tax Burden | 0.81 | 0.81 | 0.78 | 0.80 | 0.78 |
| Interest Burden | 1.00 | 1.00 | -9.72 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.15 | 0.08 | 0.34 | 0.35 | 0.34 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.15 | 2.18 | 3.31 | -0.05 | 3.71 |
Currency in CNY
