NIU
Valuation Ratios
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Price to Earnings | -0.73 | -0.63 | -8.17 | 5.48 |
| Price to Sales | 0.04 | 0.06 | 0.13 | 0.33 |
| Book Value Per Common Share | 5.98 | 7.05 | 8.49 | 8.23 |
| Price to Book | 0.30 | 0.31 | 0.62 | 1.96 |
| Price to Operating Cash Flow | 2.71 | 1.83 | -3.33 | 3.70 |
| Price to Free Cash Flow | -2.10 | 11.60 | -1.58 | 25.56 |
| Enterprise Value to EBITDA | 104490.85 | 66107.85 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Price to Earnings | 4.60 | 42.00 | -8.50 | -1.95 | -4.42 |
| Price to Sales | 0.22 | 0.21 | 0.48 | 0.17 | 0.18 |
| Book Value Per Common Share | 12.37 | 11.32 | 5.75 | 5.98 | 6.34 |
| Price to Book | 0.38 | 0.30 | 0.71 | 0.30 | 0.36 |
| Price to Operating Cash Flow | |||||
| Price to Free Cash Flow | |||||
| Enterprise Value to EBITDA | 45218.85 |
Earnings Data
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Earning YoY | ||||
| Revenue YoY | 24.00 | -16.31 | -14.47 | |
| EBITDA YoY | -79.38 | |||
| Net Profit YoY |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Earning YoY | 1175.00 | ||||
| Revenue YoY | 34.90 | 84.12 | -16.75 | -19.99 | |
| EBITDA YoY | |||||
| Net Profit YoY | 1289.12 |
Financial Strength
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Cash Per Common Share | 11.41 | 12.37 | 11.64 | 14.03 |
| Quick Ratio | 0.75 | 1.13 | 1.12 | 1.21 |
| Current Ratio | 1.31 | 1.64 | 1.69 | 1.68 |
| Debt to Equity | 1.81 | 1.00 | 0.94 | 0.93 |
| Long-Term Debt to Equity | 0.03 | 0.02 | 0.03 | 0.04 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Cash Per Common Share | 19.81 | 15.36 | 9.38 | 11.38 | 13.16 |
| Quick Ratio | 0.70 | 0.63 | 0.54 | 0.75 | 0.68 |
| Current Ratio | 1.21 | 1.21 | 1.30 | 1.31 | 1.33 |
| Debt to Equity | 2.43 | 2.42 | 1.80 | 1.81 | 1.86 |
| Long-Term Debt to Equity | 0.04 | 0.04 | 0.04 | 0.03 | 0.03 |
Profitability
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| ROA | -7.39 | -12.42 | -1.95 | 9.25 |
| ROE | -20.75 | -24.86 | -3.78 | 17.86 |
| Gross Margin | 15.17 | 21.52 | 21.13 | 21.94 |
| Operating Margin | -6.42 | -10.58 | -2.07 | 7.53 |
| EBITDA Margin | -2.71 | -5.00 | 2.44 | 10.11 |
| Net Profit Margin | -5.88 | -10.25 | -1.56 | 6.10 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| ROA | 2.41 | 0.19 | -1.55 | -2.78 | -1.45 |
| ROE | 8.26 | 0.65 | -4.33 | -7.79 | -4.15 |
| Gross Margin | 21.83 | 20.11 | 17.31 | 12.45 | 13.82 |
| Operating Margin | 4.89 | -0.41 | -5.82 | -9.86 | -4.69 |
| EBITDA Margin | 4.89 | -0.41 | -5.82 | -9.86 | -4.69 |
| Net Profit Margin | 4.82 | 0.47 | -5.70 | -8.86 | -4.00 |
Dividends
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Dividend Yield | ||||
| Dividend Payout Ratio |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Dividend Yield | |||||
| Dividend Payout Ratio |
Financial Statements
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Assets | 2,613,158.17 | 2,189,331.65 | 2,536,697.85 | 2,441,213.41 |
| Current Assets | 2,169,806.47 | 1,760,614.20 | 2,012,071.03 | 1,895,914.39 |
| Cash and Short-Term Investments | 904,373.20 | 970,129.03 | 903,282.92 | 1,077,687.71 |
| Cash and Cash Equivalents | 630,021.30 | 872,573.46 | 534,286.85 | 208,373.76 |
| Short-Term Investments | 274,351.90 | 97,555.57 | 368,996.07 | 869,313.95 |
| Net Receivables | 334,988.96 | 237,907.63 | 430,956.26 | 285,653.38 |
| Inventory | 649,177.72 | 392,790.14 | 417,009.15 | 269,637.04 |
| Other Current Assets | 281,266.60 | 159,787.40 | 260,822.70 | 262,936.26 |
| Non-Current Assets | 443,351.70 | 428,717.45 | 524,626.82 | 545,299.02 |
| Property, Plant, Equipment Net | 399,920.03 | 402,164.90 | 485,868.33 | 491,849.80 |
| Goodwill | 0 | 0 | 0 | 0 |
| Intangible Assets | 1,043.80 | 1,306.40 | 1,857.32 | 3,668.19 |
| Long-Term Investments | 0 | 0 | 20,000.00 | 35,939.25 |
| Non-Current Deferred Assets | 31,752.25 | 20,747.02 | 6,132.50 | 11,907.34 |
| Other Non-Current Assets | 0 | 4,499.12 | 10,768.68 | 1,934.44 |
| Liabilities | 1,681,875.95 | 1,095,715.42 | 1,226,599.98 | 1,176,659.22 |
| Current Liabilities | 1,651,931.79 | 1,070,935.87 | 1,192,761.69 | 1,129,083.85 |
| Payables and Expenses | 974,813.21 | 663,435.59 | 572,661.66 | 685,754.45 |
| Account Payables | 869,015.14 | 575,724.29 | 459,466.94 | 538,930.16 |
| Current Accrued Liabilities | 75,333.41 | 68,438.09 | 75,970.57 | 101,336.72 |
| Short-Term Debt | 495,601.79 | 272,376.75 | 484,575.76 | 331,312.06 |
| Other Current Liabilities | 181,516.80 | 135,123.52 | 135,524.27 | 112,017.35 |
| Non-Current Liabilities | 29,944.15 | 24,779.54 | 33,838.29 | 47,575.37 |
| Long-Term Debt | 89.99 | 280.42 | 7,569.13 | 13,921.86 |
| Other Non-Current Liabilities | 29,854.16 | 24,499.12 | 26,269.16 | 33,653.51 |
| Equity | 931,282.22 | 1,093,616.23 | 1,310,097.88 | 1,264,554.19 |
| Shareholders Equity | 931,282.22 | 1,093,616.23 | 1,310,097.88 | 1,264,554.19 |
| Capital Stock | 100.86 | 100.35 | 99.74 | 99.35 |
| Share Premium | 1,988,638.16 | 1,964,138.36 | 1,915,825.64 | 1,855,403.76 |
| Retained Earnings | -1,054,327.44 | -861,126.80 | -589,290.82 | -539,827.89 |
| Treasury Shares | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | -3,129.36 | -9,495.67 | -16,536.69 | -51,121.03 |
| Minority Interest | 0 | 0 | 0 | 0 |
| Debt | 495,691.78 | 272,657.17 | 492,144.89 | 345,233.92 |
| Net Debt | 0 | 0 | 0 | 115,249.12 |
| Common Shares Outstanding | 155,845.39 | 155,117.03 | 154,261.56 | 153,680.83 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Revenues | 3,288,296.34 | 2,651,757.65 | 3,168,597.33 | 3,704,537.42 |
| Cost Of Revenue | 2,789,533.35 | 2,081,010.63 | 2,498,916.44 | 2,891,758.19 |
| Interest Income | 37,089.49 | 35,492.19 | 12,860.22 | 5,375.97 |
| Interest Expense | 5,623.54 | 1,423.92 | 5,715.88 | 6,167.81 |
| Non-Interest Expense | 526,871.92 | 483,753.94 | 460,990.29 | 472,533.92 |
| Gross Profit | 498,762.99 | 570,747.01 | 669,680.89 | 812,779.23 |
| Operating Expenses | 749,395.12 | 888,270.52 | 758,962.84 | 560,297.95 |
| Selling, General and Administrative Expenses | 526,871.92 | 483,753.94 | 460,990.29 | 472,533.92 |
| Research and Development Expenses | 130,111.36 | 150,985.74 | 176,478.13 | 135,218.40 |
| Other Operating Expenses | -911.56 | -2,968.74 | -16,385.04 | -48,726.82 |
| Operating Income | -250,632.13 | -317,523.50 | -89,281.95 | 252,481.28 |
| EBT | -216,807.19 | -282,028.87 | -71,219.87 | 272,857.02 |
| Income Tax | -23,606.55 | -10,192.88 | -21,756.94 | 47,036.61 |
| Net Income Including Non-Controlling Interests | -193,200.64 | -271,835.98 | -49,462.93 | 225,820.41 |
| Net Income | -193,200.64 | -271,835.98 | -49,462.93 | 225,820.41 |
| EBIT | -211,183.64 | -280,604.94 | -65,504.00 | 279,024.82 |
| Deprecation and Amortization | 122,145.35 | 148,064.76 | 142,711.41 | 95,473.05 |
| EBITDA | -89,038.29 | -132,540.18 | 77,207.41 | 374,497.87 |
| EPS | -0.00 | -0.00 | -0.00 | 0.00 |
| Diluted EPS | -0.00 | -0.00 | -0.00 | 0.00 |
| Average Shares Outstanding Basic | 79,230.12 | 78,408.05 | 77,588.46 | 76,836.18 |
| Average Shares Outstanding Diluted | 79,230.12 | 78,408.05 | 77,588.46 | 80,230.49 |
| Breakdown | 2024-12-31 | 2023-12-31 | 2022-12-31 | 2021-12-31 |
|---|---|---|---|---|
| Operating Cash Flow | 52,286.62 | 93,735.09 | -121,856.34 | 334,174.70 |
| Operating Net Income | -193,200.64 | -271,835.98 | -49,462.93 | 225,820.41 |
| Deprecation and Amortization | 122,145.35 | 148,064.76 | 142,711.41 | 95,473.05 |
| Deferred Income Tax | -23,286.68 | -10,952.31 | -6,079.53 | 4,321.60 |
| Share Based Compensation | 24,232.98 | 47,659.30 | 58,219.19 | 47,218.16 |
| Change in Working Capital | 81,846.35 | 17,331.15 | -291,858.78 | -35,291.48 |
| Other Operating Activities | 40,549.25 | 163,468.17 | 24,614.30 | -3,367.03 |
| Investing Cash Flow | -292,428.85 | 216,310.71 | 397,891.90 | -295,058.97 |
| Capital Expenditure | 0 | 0 | 0 | 0 |
| Net Purchase/Sale of PPE | -119,749.14 | -78,934.56 | -135,349.39 | -285,745.23 |
| Net Purchase/Sale of Investments Net | -172,679.71 | 295,245.27 | 533,241.29 | -8,699.67 |
| Net Purchase/Sale of Business | 0 | 0 | 0 | 0 |
| Other Investing Activities | 0.00 | 0.00 | 0.00 | -614.07 |
| Financing Cash Flow | 100,267.34 | -59,345.98 | -17,796.91 | 6,246.38 |
| Net Issuance/Repayment of Debt | 100,000.00 | -60,000.00 | -20,000.00 | 0 |
| Net Issuance/Repurchase of Equity | 0 | 0 | 0 | 0 |
| Dividends Paid | 0 | 0 | 0 | 0 |
| Other Financing Activities | 0 | 0 | 0 | 0 |
| Net Change in Cash | -139,874.89 | 250,699.82 | 258,238.64 | 45,362.11 |
| Cash at Beginning of Period | 980,240.19 | 720,627.17 | 432,344.96 | 395,473.21 |
| Cash at End of Period | 846,417.10 | 980,240.19 | 720,627.17 | 432,344.96 |
| Free Cash Flow | -67,462.52 | 14,800.53 | -257,205.73 | 48,429.47 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Assets | 3,394,464.16 | 3,094,050.07 | 2,507,772.63 | 2,613,158.17 | 2,827,153.89 |
| Current Assets | 2,850,606.81 | 2,604,498.79 | 2,054,136.72 | 2,169,806.47 | 2,400,881.99 |
| Cash and Short-Term Investments | 1,582,758.44 | 1,226,623.61 | 747,226.00 | 904,373.20 | 1,045,194.63 |
| Cash and Cash Equivalents | 1,089,197.45 | 1,091,655.36 | 540,498.60 | 630,021.30 | 743,347.53 |
| Short-Term Investments | 493,560.98 | 134,968.25 | 206,727.39 | 274,351.90 | 301,847.10 |
| Net Receivables | 64,524.31 | 139,323.33 | 106,776.56 | 334,988.96 | 185,531.11 |
| Inventory | 676,017.46 | 718,555.68 | 699,910.79 | 649,177.72 | 699,311.56 |
| Other Current Assets | 527,306.59 | 519,996.18 | 500,223.38 | 281,266.60 | 470,844.69 |
| Non-Current Assets | 543,857.35 | 489,551.28 | 453,635.91 | 443,351.70 | 426,271.90 |
| Property, Plant, Equipment Net | 463,867.68 | 422,472.19 | 399,526.76 | 399,920.03 | 385,887.85 |
| Goodwill | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 1,043.80 | 0 |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 |
| Non-Current Deferred Assets | 49,339.35 | 47,105.33 | 35,058.53 | 31,752.25 | 29,352.61 |
| Other Non-Current Assets | 0 | 0 | 0 | 10,635.61 | 0 |
| Liabilities | 2,405,744.95 | 2,190,409.66 | 1,610,797.60 | 1,681,875.95 | 1,839,471.02 |
| Current Liabilities | 2,363,312.33 | 2,152,817.19 | 1,575,645.82 | 1,651,931.79 | 1,808,775.81 |
| Payables and Expenses | 1,652,227.26 | 1,462,242.86 | 879,431.89 | 974,813.21 | 1,239,892.65 |
| Account Payables | 1,288,261.30 | 1,131,648.18 | 666,371.99 | 869,015.14 | 1,026,271.88 |
| Current Accrued Liabilities | 362,022.83 | 330,572.45 | 211,991.62 | 75,333.41 | 212,566.53 |
| Short-Term Debt | 440,000.00 | 500,000.00 | 580,000.00 | 495,601.79 | 449,991.48 |
| Other Current Liabilities | 271,085.08 | 190,574.33 | 116,213.93 | 181,516.80 | 118,891.68 |
| Non-Current Liabilities | 42,432.62 | 37,592.47 | 35,151.78 | 29,944.15 | 30,695.21 |
| Long-Term Debt | 4,748.39 | 5,175.29 | 5,166.02 | 89.99 | 119.33 |
| Other Non-Current Liabilities | 37,684.23 | 32,417.18 | 29,985.76 | 29,854.16 | 30,575.88 |
| Equity | 988,719.21 | 903,640.41 | 896,975.03 | 931,282.22 | 987,682.87 |
| Shareholders Equity | 988,719.21 | 903,640.41 | 896,975.03 | 931,282.22 | 987,682.87 |
| Capital Stock | 101.27 | 101.10 | 101.06 | 100.86 | 100.77 |
| Share Premium | 2,010,790.68 | 2,004,071.07 | 1,996,170.70 | 1,988,638.16 | 1,982,764.83 |
| Retained Earnings | -1,005,604.45 | -1,087,291.68 | -1,093,172.16 | -1,054,327.44 | -981,789.37 |
| Treasury Shares | 0 | 0 | 0 | 0 | 0 |
| Accumulated Other Comprehensive Income | -16,568.28 | -13,240.09 | -6,124.57 | -3,129.36 | -13,393.35 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 |
| Debt | 444,748.39 | 505,175.29 | 585,166.02 | 495,691.78 | 450,110.82 |
| Net Debt | 0 | 0 | 39,501.40 | 0 | 0 |
| Common Shares Outstanding | 0 | 0 | 155,927.94 | 155,845.39 | 155,845.39 |
| Breakdown | 2025-09-30 | 2025-06-30 | 2025-03-31 | 2024-12-31 | 2024-09-30 |
|---|---|---|---|---|---|
| Revenues | 1,693,922.87 | 1,255,706.69 | 681,988.45 | 819,179.68 | 1,023,896.78 |
| Cost Of Revenue | 1,324,115.67 | 1,003,227.27 | 563,907.24 | 717,195.57 | 882,352.54 |
| Interest Income | 6,569.49 | 6,671.64 | 6,893.47 | 9,559.43 | 9,512.70 |
| Interest Expense | 1,354.83 | 1,556.70 | 1,411.32 | 1,598.64 | 1,537.62 |
| Non-Interest Expense | 253,669.51 | 221,226.21 | 135,248.53 | 61,094.94 | 170,258.18 |
| Gross Profit | 369,807.20 | 252,479.42 | 118,081.21 | 101,984.10 | 141,544.23 |
| Operating Expenses | 296,376.43 | 264,943.12 | 164,663.24 | 192,653.25 | 200,038.13 |
| Selling, General and Administrative Expenses | 253,669.51 | 221,226.21 | 135,248.53 | 61,094.94 | 170,258.18 |
| Research and Development Expenses | 43,403.87 | 43,716.91 | 29,801.61 | 38,622.71 | 30,299.96 |
| Other Operating Expenses | -696.95 | 0 | -386.89 | -387.80 | -520.00 |
| Operating Income | 73,430.77 | -12,463.70 | -46,582.03 | -90,669.15 | -58,493.90 |
| EBT | 81,498.81 | -6,667.52 | -41,092.10 | -82,336.90 | -49,533.19 |
| Income Tax | -188.41 | -12,548.00 | -2,247.38 | -9,798.83 | -8,586.70 |
| Net Income Including Non-Controlling Interests | 81,687.22 | 5,880.48 | -38,844.72 | -72,538.07 | -40,946.49 |
| Net Income | 81,687.22 | 5,880.48 | -38,844.72 | -72,538.07 | -40,946.49 |
| EBIT | 82,853.64 | -5,110.82 | -39,680.78 | -80,738.26 | -47,995.57 |
| EBITDA | 82,853.64 | -5,110.82 | -39,680.78 | -80,738.26 | -47,995.57 |
| EPS | 0.00 | 0.00 | -0.00 | -0.00 | -0.00 |
| Diluted EPS | 0.00 | 0.00 | -0.00 | -0.00 | -0.00 |
| Average Shares Outstanding Basic | 79,907.98 | 79,835.12 | 79,664.63 | 79,462.42 | 79,404.21 |
| Average Shares Outstanding Diluted | 82,815.90 | 82,383.69 | 79,664.63 | 79,462.42 | 79,404.21 |
| Breakdown |
|---|
| Operating Cash Flow |
| Operating Net Income |
| Deprecation and Amortization |
| Deferred Income Tax |
| Share Based Compensation |
| Change in Working Capital |
| Other Operating Activities |
| Investing Cash Flow |
| Capital Expenditure |
| Net Purchase/Sale of PPE |
| Net Purchase/Sale of Investments Net |
| Net Purchase/Sale of Business |
| Other Investing Activities |
| Financing Cash Flow |
| Net Issuance/Repayment of Debt |
| Net Issuance/Repurchase of Equity |
| Dividends Paid |
| Other Financing Activities |
| Net Change in Cash |
| Cash at Beginning of Period |
| Cash at End of Period |
| Free Cash Flow |