China Tianying Inc

China Tianying Inc

SSZSE:000035
4.57
CNY
+0.01
(+0.22%)
0.13EPS
39.05P/E
11.53BMarket Cap
Oct 29Next Earn

Total Valuation

CNY

As of June 30, 2026, China Tianying Inc carries a market capitalization of 11.53B, placing it among publicly traded companies globally. Its enterprise value stands at 21.59B, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

Market Cap11.53B
Enterprise Value21.59B

Important Dates

China Tianying Inc's next confirmed earnings release is scheduled for October 29, 2026.

Earnings Date10/29/2026

Share Statistics

As of June 30, 2026, China Tianying Inc has 2.39B shares outstanding.

Shares Outstanding2.39B

Valuation Ratios

As of June 30, 2026, China Tianying Inc trades at a trailing price-to-earnings ratio of 39.05. The price-to-sales ratio is 2.10, and the price-to-book ratio stands at 1.07.

PE Ratio39.05
PS Ratio2.10
PB Ratio1.07
P/TBV Ratio-2.75

Enterprise Valuation

As of June 30, 2026, China Tianying Inc trades at an EV/EBITDA multiple of 51.85 - the valuation measure that neutralizes differences in capital structure, tax rates, and depreciation policy, making it the standard yardstick for comparing companies across an industry. The EV/Sales ratio of 4.00 reflects the premium investors pay for the company's revenue stream, a useful check when earnings are depressed or negative. Its EV/EBIT multiple of 51.85 values the business against core operating earnings after depreciation, a stricter test than EV/EBITDA for capital-intensive businesses. These enterprise value multiples are built on an enterprise value of 21.59B versus a market cap of 11.53B, with the gap driven by net debt and cash on the balance sheet.

EV / Sales4.00
EV / EBITDA51.85
EV / EBIT51.85

Financial Position

As of June 30, 2026, China Tianying Inc maintains a current ratio of 0.57, meaning it holds 0.6x the short-term assets needed to cover near-term liabilities. The debt-to-equity ratio is 100.04, indicating elevated leverage, while an interest coverage ratio of 0.85 demonstrates limited ability to service its debt obligations.

Current Ratio0.57
Quick Ratio0.12
Debt / Equity100.04
Debt / EBITDA26.53
Interest Coverage0.85

Financial Efficiency

CNY

Over the twelve months ended June 30, 2026, China Tianying Inc posted a return on equity (ROE) of 2.67, showing how much profit the company earns on every dollar of shareholder capital. Return on invested capital (ROIC) comes in at 1.45 - the clearest signal of whether the business earns more on its capital than that capital costs, and the core measure of a durable competitive advantage. Return on assets (ROA) stands at 0.92, measuring how efficiently the asset base is converted into earnings. Return on capital employed (ROCE) is 3.01, useful for judging operating efficiency across full business cycles. The company generates approximately 293,039.65 in revenue per employee across its workforce of 18,425.00, a quick read on workforce productivity versus industry peers. Inventory turnover of 10.28 indicates how many times China Tianying Inc sells and replaces its inventory over a year, a key working capital efficiency ratio.

Return on Equity (ROE)2.67
Return on Assets (ROA)0.92
Return on Invested Capital (ROIC)1.45
Return on Capital Employed (ROCE)3.01
Revenue Per Employee293,039.65
Employee Count18,425.00
Inventory Turnover10.28

Taxes

CNY

Over the twelve months ended June 30, 2026, China Tianying Inc recorded 103.73M in income tax expense. That works out to an effective tax rate of 25.41, which can sit above or below the statutory corporate tax rate depending on foreign earnings mix, tax credits, and one-off items. Taxes are levied on pretax income of 408.15M, leaving 290.04M in net income after tax - the gap is what shifts in the tax rate do to reported earnings and EPS.

Income Tax103.73M
Effective Tax Rate25.41

Stock Price Statistics

CNY

As of the close on October 23, 2026, China Tianying Inc's stock has declined approximately 20.38% over the past 52 weeks. The 50-day moving average sits at 4.78, while the 200-day moving average is 5.70.

52-Week Price Change-20.38%
50-Day Moving Average4.78
200-Day Moving Average5.70

Income Statement

CNY

Over the twelve months ended June 30, 2026, China Tianying Inc generated 5.40B in revenue and converted that into 290.04M in net income, yielding earnings per share of 0.13. EBITDA reached 416.32M, while operating income came in at 935.57M.

Revenue5.40B
Gross Profit1.53B
Operating Income935.57M
Pretax Income408.15M
Net Income290.04M
EBITDA416.32M
EBIT416.32M
Earnings Per Share (EPS)0.13

Balance Sheet

CNY

As of June 30, 2026, China Tianying Inc holds 1.20B in cash and equivalents against 11.05B in total debt, resulting in a net debt position of 7.60B. Total book value stands at 10.83B, with working capital of -4.18B providing operational flexibility.

Cash & Cash Equivalents1.20B
Total Debt11.05B
Net Debt7.60B
Equity (Book Value)10.83B
Book Value Per Share4.53
Working Capital-4.18B

Cash Flow

CNY

These figures cover the twelve months ended June 30, 2026.

Capital Expenditures-1.75B

Margins

Over the twelve months ended June 30, 2026, China Tianying Inc posted a gross margin of 28.37, reflecting its pricing power and cost economics. The operating margin of 17.33 and net profit margin of 5.37 provide insight into operational efficiency.

Gross Margin28.37
Operating Margin17.33
Pretax Margin7.56
Profit Margin5.37
EBITDA Margin7.71

Dividends & Yields

CNY

Over the twelve months ended June 30, 2026, China Tianying Inc paid dividends of 0.27 per share. The dividend payout ratio of 199.91 exceeds 100%, meaning the company is distributing more than it earns and funding the dividend from cash reserves, asset sales, or borrowing, a key gauge of how sustainable the dividend is and how much room remains for future dividend growth. Total shareholder yield is negative at -11.54, meaning China Tianying Inc raised more capital through share issuance and new debt than it returned via dividends and buybacks.

Dividend Per Share0.27
Payout Ratio199.91
Shareholder Yield-11.54

Stock Splits

China Tianying Inc's most recent stock split took place on May 27, 2016 with a 1:2 split ratio.

Last Split Date5/27/2016
Split Ratio1:2

Scores

As of June 30, 2026, China Tianying Inc has an Altman Z-Score of 0.76, below the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.

Altman Z-Score0.76