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Financial statements

China Automotive Systems, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data China Automotive Systems, Inc. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2023FY2025FY2025
Revenue576651766
Cost of revenue473542620
Gross profit104109145
Research and development29.227.645.1
Selling, general and administrative25.527.729.7
Operating expenses70.373.295.4
Operating income39.240.353.6
Interest expense1.021.811.7
Interest income1.522.361.6
Other non-operating income5.355.787.11
Pre-tax income48.244.161.4
Income tax5.145.8911.6
Net income to minority interests5.057.99.07
Net income37.73042.8
EBITDA5860.567.9
EPS, basic1.250.991.42
EPS, diluted1.250.991.42
Shares, basic (weighted)30.230.230.2
Shares, diluted (weighted)30.230.230.2

Balance sheet

FY2023FY2025FY2025
Cash and equivalents15557142
Short-term investments27.635.9
Inventory113124
Other current assets4.157.04
Total current assets603738
Property, plant and equipment104134
Lease right-of-use assets0.09
Intangible assets3.423.6
Long-term investments64.365.5
Other non-current assets3.20
Total assets8511,002
Accrued liabilities59.276.1
Short-term debt72.681.3
Total current liabilities456541
Total liabilities461551
Total debt0.7
Paid-in capital69.770.5
Treasury stock-7.76-7.76
Other comprehensive income-14.8-6.73
Shareholders' equity344350401
Minority interests40.249.4
Total equity368390451
Total liabilities and equity8511,002

Cash flow statement

FY2023FY2025FY2025
Net income42.737.951.9
Depreciation and amortization18.720.214.3
Deferred income tax-1.32-6.04-1.44
Change in inventory-1.65-1.79-9.16
Cash from operations19.99.78112
Capital expenditures-18.2-43.7-37.2
Purchases of investments-68.6-77.9-32.2
Sales and maturities of investments3.290.323.44
Cash from investing-28.6-77.9-31.5
Share buybacks-0.07
Dividends paid-22.4-2.19
Cash from financing6.817.411.5
Exchange rate effect-1.82-2.580.86
Net change in cash-3.76-53.492.5
Free cash flow1.67-33.974.4
Interest paid1.151.791.7
Income taxes paid7.9718.520.5

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $4.86 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin19.0%Gross profit / revenue.
Operating margin7.0%Operating income / revenue.
EBITDA margin8.9%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin8.0%Pre-tax income / revenue.
Net margin5.6%Net income / revenue.
FCF margin9.7%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin14.6%Cash from operations / revenue.
Effective tax rate18.9%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)11.4%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)4.6%Net income / average total assets.
Return on invested capital (ROIC)15.7%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
R&D / revenue5.9%Research and development expense / revenue.
SG&A / revenue3.9%Selling, general and administrative expense / revenue.
Capex / revenue4.9%Capital expenditures / revenue.
D&A / revenue1.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y17.6%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y33.2%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y33.2%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y12.3%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y42.9%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y43.4%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y1,042.0%Operating cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y14.8%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y17.8%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y-0.0%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.36xCurrent assets / current liabilities.
Quick ratio0.33x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.33x(Cash + short-term investments) / current liabilities.
Liabilities / assets55.0%Total liabilities / total assets.
Interest coverage31.5xOperating income / interest expense.
Working capital$196.7MCurrent assets - current liabilities.
Goodwill and intangibles / assets0.4%(Goodwill + intangible assets) / total assets.
Tangible book value$397.7MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.83xRevenue / average total assets.
Fixed asset turnover6.45xRevenue / average property, plant and equipment.
Inventory turnover5.23xCost of revenue / average inventory.
Days inventory70 days365 x average inventory / cost of revenue.
FCF conversion173.8%Free cash flow / net income, when net income is positive.
Capex / operating cash flow33.3%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$1.42Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic$1.42Net income per basic share, as reported (split-adjusted).
Revenue per share$25.38Revenue / diluted weighted shares.
FCF per share$2.47Free cash flow / diluted weighted shares.
Operating cash flow per share$3.70Cash from operations / diluted weighted shares.
Book value per share$13.30Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$13.18Tangible book value / shares outstanding.
Cash per share$5.90(Cash + short-term investments) / shares outstanding.
Payout ratio5.1%Dividends paid / net income, when net income is positive.
Dividends / FCF2.9%Dividends paid / free cash flow, when free cash flow is positive.

Valuation

MetricValueHow it is calculated
Market cap$146.7MShare price x shares outstanding.
Enterprise value-$31.3MMarket cap + total debt - cash - short-term investments.
P/E3.42xMarket cap / net income. Only when net income is positive.
P/S0.19xMarket cap / revenue.
P/B0.37xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.37xMarket cap / tangible book value, when positive.
P/FCF1.97xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF1.31xMarket cap / cash from operations, when positive.
FCF yield50.8%Free cash flow / market cap.
Earnings yield29.2%Net income / market cap (the inverse of P/E).
Dividend yield1.5%Dividends paid over the period / market cap.
Shareholder yield1.5%(Dividends paid + share buybacks) / market cap.
What was China Automotive Systems, Inc.'s revenue in fiscal 2025?

China Automotive Systems, Inc. reported revenue of $765.7M for fiscal 2025, 17.6% higher than the year before.

Was China Automotive Systems, Inc. profitable in fiscal 2025?

Yes. Net income was $42.8M, a net margin of 5.6%.

How much free cash flow did China Automotive Systems, Inc. generate in fiscal 2025?

Cash from operations of $111.6M minus capital expenditures of $37.2M left free cash flow of $74.4M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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