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China Beststudy Education Group (HK:3978)
:3978
Hong Kong Market
3978
China Beststudy Education Group
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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 2025 was ¥0.45. For the 2025 fiscal year, HK:3978's free cash flow was decreased by ¥ and operating cash flow was ¥0.20. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 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
 0.27 0.18 0.31 0.16 -0.26
Operating Cash Flow Ratio
 0.55 0.85 0.71 -0.10 -0.07
Short-Term Operating Cash Flow Coverage
 6.74 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
 -539.36 18.02 20.15 2.91 0.54
Interest Coverage Ratio
 -8.93K 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
 0.01 -0.85 -0.45 0.17 1.37
Profitability Margins
Gross Profit Margin
-2948.15%46.29%46.98%35.24%38.41%
EBIT Margin
-2972.91%22.35%24.88%1.53%9.80%
EBITDA Margin
-2968.19%24.29%41.60%5.32%13.78%
Operating Profit Margin
-2973.23%22.40%27.46%-0.77%9.64%
Pretax Profit Margin
19.98%22.55%23.04%9.01%-14.40%
Net Profit Margin
15.84%17.46%18.65%11.46%-17.12%
Continuous Operations Profit Margin
15.89%17.45%18.37%11.01%-17.15%
Net Income Per EBT
79.24%77.45%80.92%127.21%118.86%
EBT Per EBIT
-0.67%100.66%83.93%-1162.84%-149.35%
Return on Assets (ROA)
13.08%10.47%8.72%6.47%-24.65%
Return on Equity (ROE)
37.07%29.44%18.32%13.80%-92.64%
Return on Capital Employed (ROCE)
-5158.45%28.42%21.14%-0.69%36.56%
Return on Invested Capital (ROIC)
-3763.14%20.24%15.59%-0.70%20.78%
Return on Tangible Assets
13.53%10.60%8.89%6.66%-25.21%
Earnings Yield
12.92%7.36%7.00%8.64%-165.77%
Efficiency Ratios
Receivables Turnover
 3.61K 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
 4.57 3.20 2.11 1.95 7.78
Asset Turnover
 0.83 0.60 0.47 0.56 1.44
Working Capital Turnover Ratio
 9.37 167.94 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
 0.86 1.09 0.39 -0.04 -0.07
Free Cash Flow Per Share
 0.78 1.03 0.36 -0.10 -0.24
CapEx Per Share
 0.08 0.07 0.02 0.06 0.17
Free Cash Flow to Operating Cash Flow
 0.91 0.94 0.94 2.38 3.42
Dividend Paid and CapEx Coverage Ratio
 4.46 10.74 16.57 -0.72 -0.33
Capital Expenditure Coverage Ratio
 10.96 15.75 16.57 -0.72 -0.41
Operating Cash Flow Coverage Ratio
 1.96 2.89 1.53 -0.16 -0.09
Operating Cash Flow to Sales Ratio
 0.35 0.75 0.60 -0.07 -0.03
Free Cash Flow Yield
25.67%29.51%21.00%-11.68%-93.28%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 7.70 13.60 14.28 11.57 -0.60
Price-to-Sales (P/S) Ratio
 1.23 2.37 2.66 1.33 0.10
Price-to-Book (P/B) Ratio
 2.76 4.00 2.62 1.60 0.56
Price-to-Free Cash Flow (P/FCF) Ratio
 3.88 3.39 4.76 -8.56 -1.07
Price-to-Operating Cash Flow Ratio
 3.49 3.17 4.48 -20.38 -3.67
Price-to-Earnings Growth (PEG) Ratio
 1.46 0.12 0.24 -0.10 <0.01
Price-to-Fair Value
 2.76 4.00 2.62 1.60 0.56
Enterprise Value Multiple
 -0.03 8.93 5.95 25.07 2.12
Enterprise Value
 1.77B 2.39B 1.21B 655.55M 555.50M
EV to EBITDA
 -0.03 8.93 5.95 25.07 2.12
EV to Sales
 0.94 2.17 2.48 1.33 0.29
EV to Free Cash Flow
 2.96 3.10 4.43 -8.62 -3.04
EV to Operating Cash Flow
 2.69 2.90 4.16 -20.52 -10.40
Tangible Book Value Per Share
 1.10 0.84 0.63 0.51 0.43
Shareholders’ Equity Per Share
 1.09 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
 2.47 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
 >-0.01 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
 <0.01 <0.01 >-0.01 <0.01 >-0.01
Income Quality
 2.28 3.32 2.58 -0.57 0.16
Currency in CNY