West China Cement(WCHNF)
$0.350.00 (0.00%)
WCHNF
West China Cement financials statements
$0.35
At close:0.00 (0.00%)
West China Cement (WCHNF) Ratios
5 Followers
West China Cement Ratios
WCHNF's free cash flow for Q2 2026 was ¥-336.36M. For the 2026 fiscal year, WCHNF's free cash flow was decreased by ¥-738.18M and operating cash flow was ¥401.82M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.64 | 0.72 | 0.80 | 0.72 | 1.14 |
| Quick Ratio | 0.46 | 0.48 | 0.56 | 0.57 | 1.00 |
| Cash Ratio | 0.12 | 0.09 | 0.09 | 0.15 | 0.45 |
| Solvency Ratio | 0.11 | 0.09 | 0.10 | 0.15 | 0.18 |
| Operating Cash Flow Ratio | 0.09 | 0.16 | 0.28 | 0.23 | 0.25 |
| Short-Term Operating Cash Flow Coverage | 0.21 | 0.52 | 0.74 | 0.55 | 0.60 |
| Net Current Asset Value | ¥ -13.11B | ¥ -13.24B | ¥ -10.92B | ¥ -10.00B | ¥ -6.02B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.32 | 0.32 | 0.32 | 0.34 |
| Debt-to-Equity Ratio | 0.94 | 0.94 | 0.87 | 0.79 | 0.81 |
| Debt-to-Capital Ratio | 0.49 | 0.49 | 0.47 | 0.44 | 0.45 |
| Long-Term Debt-to-Capital Ratio | 0.34 | 0.38 | 0.36 | 0.32 | 0.34 |
| Financial Leverage Ratio | 2.78 | 2.96 | 2.68 | 2.51 | 2.36 |
| Debt Service Coverage Ratio | 0.47 | 0.49 | 0.60 | 0.71 | 0.89 |
| Interest Coverage Ratio | 2.48 | 3.83 | 5.43 | 2.52 | 5.11 |
| Debt to Market Cap | 0.79 | 1.43 | 3.17 | 2.16 | 1.48 |
| Interest Debt Per Share | 2.30 | 2.17 | 2.01 | 1.83 | 1.73 |
| Net Debt to EBITDA | 3.43 | 4.47 | 3.72 | 2.52 | 1.64 |
| Profitability Margins | |||||
| Gross Profit Margin | 25.80% | 23.65% | 27.27% | 25.70% | 29.70% |
| EBIT Margin | 16.01% | 12.16% | 13.99% | 22.73% | 29.30% |
| EBITDA Margin | 31.74% | 27.88% | 29.06% | 37.93% | 42.85% |
| Operating Profit Margin | 14.96% | 13.54% | 18.54% | 12.37% | 16.66% |
| Pretax Profit Margin | 14.31% | 13.06% | 10.58% | 17.83% | 26.04% |
| Net Profit Margin | 9.14% | 7.50% | 4.67% | 14.31% | 19.81% |
| Continuous Operations Profit Margin | 11.30% | 9.92% | 7.60% | 15.83% | 22.28% |
| Net Income Per EBT | 63.87% | 57.44% | 44.14% | 80.27% | 76.07% |
| EBT Per EBIT | 95.69% | 96.51% | 57.07% | 144.06% | 156.32% |
| Return on Assets (ROA) | 2.50% | 1.73% | 1.28% | 4.02% | 5.95% |
| Return on Equity (ROE) | 6.95% | 5.10% | 3.43% | 10.10% | 14.01% |
| Return on Capital Employed (ROCE) | 6.42% | 4.81% | 7.24% | 5.06% | 7.05% |
| Return on Invested Capital (ROIC) | 4.10% | 3.13% | 4.50% | 3.79% | 5.15% |
| Return on Tangible Assets | 2.68% | 1.74% | 1.30% | 4.09% | 6.00% |
| Earnings Yield | 5.78% | 7.74% | 12.50% | 27.49% | 25.74% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.68 | 2.79 | 6.45 | 3.29 | 2.81 |
| Payables Turnover | 3.11 | 2.43 | 2.88 | 3.03 | 2.84 |
| Inventory Turnover | 3.06 | 2.03 | 2.80 | 4.24 | 5.06 |
| Fixed Asset Turnover | 0.40 | 0.32 | 0.39 | 0.40 | 0.49 |
| Asset Turnover | 0.27 | 0.23 | 0.27 | 0.28 | 0.30 |
| Working Capital Turnover Ratio | -2.36 | -3.00 | -3.90 | -11.14 | 12.08 |
| Cash Conversion Cycle | 137.82 | 160.36 | 60.13 | 76.83 | 73.24 |
| Days of Sales Outstanding | 136.09 | 131.03 | 56.58 | 111.00 | 129.83 |
| Days of Inventory Outstanding | 119.23 | 179.68 | 130.33 | 86.16 | 72.09 |
| Days of Payables Outstanding | 117.50 | 150.35 | 126.79 | 120.32 | 128.68 |
| Operating Cycle | 255.32 | 310.71 | 186.92 | 197.16 | 201.92 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.20 | 0.37 | 0.49 | 0.39 | 0.36 |
| Free Cash Flow Per Share | -0.32 | -0.03 | -0.04 | -0.15 | -0.34 |
| Dividend Paid and CapEx Coverage Ratio | 0.36 | 0.87 | 0.82 | 0.62 | 0.44 |
| Capital Expenditure Coverage Ratio | 0.38 | 0.92 | 0.92 | 0.72 | 0.52 |
| Operating Cash Flow Coverage Ratio | 0.09 | 0.18 | 0.25 | 0.22 | 0.21 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.24 | 0.30 | 0.25 | 0.24 |
| Free Cash Flow Yield | -11.64% | -2.25% | -6.65% | -18.71% | -29.80% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.40 | 12.92 | 8.00 | 3.64 | 3.88 |
| Price-to-Sales (P/S) Ratio | 1.58 | 0.97 | 0.37 | 0.52 | 0.77 |
| Price-to-Book (P/B) Ratio | 1.20 | 0.66 | 0.27 | 0.37 | 0.54 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.59 | -44.48 | -15.05 | -5.34 | -3.36 |
| Price-to-Operating Cash Flow Ratio | 13.91 | 3.96 | 1.25 | 2.07 | 3.14 |
| Price-to-Earnings Growth (PEG) Ratio | 0.38 | 0.30 | -0.12 | -0.15 | 0.00 |
| Enterprise Value Multiple | 8.41 | 7.95 | 5.01 | 3.89 | 3.43 |
| Enterprise Value | 25.68B | 18.49B | 13.12B | 12.53B | 11.78B |
| EV to EBITDA | 8.41 | 7.95 | 5.01 | 3.89 | 3.43 |
| EV to Sales | 2.67 | 2.22 | 1.45 | 1.48 | 1.47 |
| EV to Free Cash Flow | -14.51 | -101.67 | -58.59 | -15.15 | -6.42 |
| EV to Operating Cash Flow | 23.49 | 9.05 | 4.86 | 5.87 | 6.01 |
| Tangible Book Value Per Share | 2.10 | 2.47 | 2.51 | 2.36 | 2.13 |
| Shareholders’ Equity Per Share | 2.32 | 2.25 | 2.25 | 2.21 | 2.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.24 | 0.28 | 0.11 | 0.14 |
| Revenue Per Share | 1.76 | 1.53 | 1.65 | 1.56 | 1.47 |
| Net Income Per Share | 0.16 | 0.11 | 0.08 | 0.22 | 0.29 |
| Tax Burden | 0.64 | 0.57 | 0.44 | 0.80 | 0.76 |
| Interest Burden | 0.89 | 1.07 | 0.76 | 0.78 | 0.89 |
| Research & Development to Revenue | 0.02 | 0.03 | 0.00 | 0.04 | 0.04 |
| SG&A to Revenue | 0.09 | 0.11 | 0.09 | 0.07 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.28 | 1.87 | 2.83 | 1.41 | 0.94 |
Currency in CNY
