Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A

Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A

SSZSE:002731
0.31
CNY
-0.46
(-59.74%)
0.77EPS
15.21P/E
3.74BMarket Cap

Total Valuation

CNY

As of June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A carries a market capitalization of 3.74B, placing it among publicly traded companies globally. Its enterprise value stands at 5.13B, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

Market Cap3.74B
Enterprise Value5.13B

Share Statistics

As of June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A has 256.16M shares outstanding.

Shares Outstanding256.16M

Valuation Ratios

As of June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A trades at a trailing price-to-earnings ratio of 15.21. The price-to-sales ratio is 0.81, and the price-to-book ratio stands at 2.04.

PE Ratio15.21
PS Ratio0.81
PB Ratio2.04
P/TBV Ratio2.62

Enterprise Valuation

As of June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A trades at an EV/EBITDA multiple of 16.42 - 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 1.12 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 16.42 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 5.13B versus a market cap of 3.74B, with the gap driven by net debt and cash on the balance sheet.

EV / Sales1.12
EV / EBITDA16.42
EV / EBIT16.42

Financial Position

As of June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A maintains a current ratio of 1.27, meaning it holds 1.3x the short-term assets needed to cover near-term liabilities. The debt-to-equity ratio is 115.25, indicating elevated leverage, while an interest coverage ratio of 3.21 demonstrates adequate ability to service its debt obligations.

Current Ratio1.27
Quick Ratio0.23
Debt / Equity115.25
Debt / EBITDA7.03
Interest Coverage3.21

Financial Efficiency

CNY

Over the twelve months ended June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A posted a return on equity (ROE) of 14.27, showing how much profit the company earns on every dollar of shareholder capital. Return on invested capital (ROIC) comes in at 4.92 - 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 4.16, measuring how efficiently the asset base is converted into earnings. Return on capital employed (ROCE) is 8.99, useful for judging operating efficiency across full business cycles. The company generates approximately 5.56M in revenue per employee across its workforce of 824.75, a quick read on workforce productivity versus industry peers. Inventory turnover of 1.30 indicates how many times Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A sells and replaces its inventory over a year, a key working capital efficiency ratio.

Return on Equity (ROE)14.27
Return on Assets (ROA)4.16
Return on Invested Capital (ROIC)4.92
Return on Capital Employed (ROCE)8.99
Revenue Per Employee5.56M
Employee Count824.75
Inventory Turnover1.30

Taxes

CNY

Over the twelve months ended June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A recorded 115.89M in income tax expense. That works out to an effective tax rate of 37.19, 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 311.66M, leaving 245.04M in net income after tax - the gap is what shifts in the tax rate do to reported earnings and EPS.

Income Tax115.89M
Effective Tax Rate37.19

Stock Price Statistics

CNY

As of the close on October 23, 2026, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A's stock has declined approximately 97.58% over the past 52 weeks. The 50-day moving average sits at 2.48, while the 200-day moving average is 9.52.

52-Week Price Change-97.58%
50-Day Moving Average2.48
200-Day Moving Average9.52

Income Statement

CNY

Over the twelve months ended June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A generated 4.59B in revenue and converted that into 245.04M in net income, yielding earnings per share of 0.77. EBITDA reached 312.54M, while operating income came in at 322.16M.

Revenue4.59B
Gross Profit488.73M
Operating Income322.16M
Pretax Income311.66M
Net Income245.04M
EBITDA312.54M
EBIT312.54M
Earnings Per Share (EPS)0.77

Balance Sheet

CNY

As of June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A holds 878.94M in cash and equivalents against 2.20B in total debt, resulting in a net debt position of 1.43B. Total book value stands at 1.83B, with working capital of 1.01B providing operational flexibility.

Cash & Cash Equivalents878.94M
Total Debt2.20B
Net Debt1.43B
Equity (Book Value)1.83B
Book Value Per Share7.14
Working Capital1.01B

Cash Flow

CNY

These figures cover the twelve months ended June 30, 2025.

Capital Expenditures-44.25M

Margins

Over the twelve months ended June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A posted a gross margin of 10.66, reflecting its pricing power and cost economics. The operating margin of 7.02 and net profit margin of 5.34 provide insight into operational efficiency.

Gross Margin10.66
Operating Margin7.02
Pretax Margin6.80
Profit Margin5.34
EBITDA Margin6.81

Dividends & Yields

CNY

Over the twelve months ended June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A paid dividends of 0.42 per share. The dividend payout ratio of 73.96 indicates the proportion of earnings distributed to shareholders, a key gauge of how sustainable the dividend is and how much room remains for future dividend growth. Total shareholder yield is negative at -3.93, meaning Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A raised more capital through share issuance and new debt than it returned via dividends and buybacks.

Dividend Per Share0.42
Payout Ratio73.96
Shareholder Yield-3.93

Stock Splits

Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A's most recent stock split took place on July 8, 2019 with a 10:17 split ratio.

Last Split Date7/8/2019
Split Ratio10:17

Scores

As of June 30, 2025, Shenyang Cuihua Gold & Silver Jewelry Co., Ltd. Class A has an Altman Z-Score of 2.02, near the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.

Altman Z-Score2.02