Henan Splendor Science and Technology Co., Ltd. Class A

Henan Splendor Science and Technology Co., Ltd. Class A

SSZSE:002296
8.68
CNY
+0.03
(+0.35%)
0.46EPS
19.03P/E
3.46BMarket Cap

Total Valuation

CNY

As of June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A carries a market capitalization of 3.46B, placing it among publicly traded companies globally. Its enterprise value stands at 3.30B, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

Market Cap3.46B
Enterprise Value3.30B

Share Statistics

As of June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A has 389.58M shares outstanding.

Shares Outstanding389.58M

Valuation Ratios

As of June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A trades at a trailing price-to-earnings ratio of 19.03. The price-to-sales ratio is 4.01, and the price-to-book ratio stands at 1.39.

PE Ratio19.03
PS Ratio4.01
PB Ratio1.39
P/TBV Ratio1.41

Enterprise Valuation

As of June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A trades at an EV/EBITDA multiple of 16.24 - 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 3.83 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 16.24 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 3.30B versus a market cap of 3.46B, with the gap driven by net debt and cash on the balance sheet.

EV / Sales3.83
EV / EBITDA16.24
EV / EBIT16.24

Financial Position

As of June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A maintains a current ratio of 2.60, meaning it holds 2.6x the short-term assets needed to cover near-term liabilities.

Current Ratio2.60
Quick Ratio0.23
Debt / Equity0.17
Debt / EBITDA0.02

Financial Efficiency

CNY

Over the twelve months ended June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A posted a return on equity (ROE) of 7.41, showing how much profit the company earns on every dollar of shareholder capital. Return on invested capital (ROIC) comes in at 7.26 - 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 5.57, measuring how efficiently the asset base is converted into earnings. Return on capital employed (ROCE) is 7.42, useful for judging operating efficiency across full business cycles. The company generates approximately 944,491.84 in revenue per employee across its workforce of 912.50, a quick read on workforce productivity versus industry peers. Inventory turnover of 0.70 indicates how many times Henan Splendor Science and Technology Co., Ltd. Class A sells and replaces its inventory over a year, a key working capital efficiency ratio.

Return on Equity (ROE)7.41
Return on Assets (ROA)5.57
Return on Invested Capital (ROIC)7.26
Return on Capital Employed (ROCE)7.42
Revenue Per Employee944,491.84
Employee Count912.50
Inventory Turnover0.70

Taxes

CNY

Over the twelve months ended June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A recorded 22.12M in income tax expense. That works out to an effective tax rate of 10.96, 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 201.89M, leaving 181.76M in net income after tax - the gap is what shifts in the tax rate do to reported earnings and EPS.

Income Tax22.12M
Effective Tax Rate10.96

Stock Price Statistics

CNY

As of the close on October 23, 2026, Henan Splendor Science and Technology Co., Ltd. Class A's stock has declined approximately 21.16% over the past 52 weeks. The 50-day moving average sits at 9.09, while the 200-day moving average is 10.67.

52-Week Price Change-21.16%
50-Day Moving Average9.09
200-Day Moving Average10.67

Income Statement

CNY

Over the twelve months ended June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A generated 861.85M in revenue and converted that into 181.76M in net income, yielding earnings per share of 0.46. EBITDA reached 203.20M, while operating income came in at 324.75M.

Revenue861.85M
Gross Profit518.73M
Operating Income324.75M
Pretax Income201.89M
Net Income181.76M
EBITDA203.20M
EBIT203.20M
Earnings Per Share (EPS)0.46

Balance Sheet

CNY

As of June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A holds 182.93M in cash and equivalents against 4.22M in total debt, resulting in a net debt position of -179.93M. Total book value stands at 2.49B, with working capital of 1.28B providing operational flexibility.

Cash & Cash Equivalents182.93M
Total Debt4.22M
Net Debt-179.93M
Equity (Book Value)2.49B
Book Value Per Share6.40
Working Capital1.28B

Cash Flow

CNY

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

Capital Expenditures-14.40M

Margins

Over the twelve months ended June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A posted a gross margin of 60.19, reflecting its pricing power and cost economics. The operating margin of 37.68 and net profit margin of 21.09 provide insight into operational efficiency.

Gross Margin60.19
Operating Margin37.68
Pretax Margin23.43
Profit Margin21.09
EBITDA Margin23.58

Stock Splits

Henan Splendor Science and Technology Co., Ltd. Class A's most recent stock split took place on October 28, 2014 with a 10:17 split ratio.

Last Split Date10/28/2014
Split Ratio10:17

Scores

As of June 30, 2026, Henan Splendor Science and Technology Co., Ltd. Class A has an Altman Z-Score of 4.20, well above the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.

Altman Z-Score4.20