---
title: "Comens Materials (300200.SZ) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/300200.SZ/norm.md"
symbol: "300200.SZ"
name: "Comens Materials"
parent: "https://longbridge.com/en/quote/300200.SZ.md"
datetime: "2026-05-21T01:25:51.813Z"
locales:
  - [en](https://longbridge.com/en/quote/300200.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300200.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300200.SZ/norm.md)
---

# Comens Materials (300200.SZ) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.0600 | -0.0268 | 0.0900 | 0.0900 | 0.0900 |
| ROE | 6.00% | -2.56% | 9.33% | 9.41% | 9.60% |
| Revenue | 331.45M | 367.70M | 354.73M | 310.86M | 286.17M |
| Net income | 24.64M | -10.49M | 37.85M | 38.01M | 38.62M |
| Operating income | 31.62M | -25.34M | 40.38M | 39.98M | 41.97M |
| Gross margin | 22.86% | 16.34% | 26.01% | 27.89% | 27.73% |
| Net margin | 7.43% | -2.85% | 10.67% | 12.23% | 13.50% |
| Profit quality | -50.79% | -197.90% | 634.28% | 104.49% | -56.85% |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 2.50B | 2.55B | 2.43B | 2.36B | 2.31B |
| Leverage | 1.49 | 1.54 | 1.46 | 1.45 | 1.40 |
| BVPS | 3.98 | 3.91 | 3.94 | 3.85 | 3.91 |
| Turnover | 0.5676 | 0.5425 | 0.5286 | 0.5165 | 0.5285 |
| Cash & STI | 334.66M | 484.03M | 499.27M | 581.64M | 657.10M |
| Inv & Rec | 170.48M | 167.86M | 151.93M | 124.85M | 124.72M |
| LT assets | 587.31M | 583.78M | 564.68M | 555.78M | 548.92M |
| Net debt | -186.74M | -319.79M | -322.58M | -331.18M | -468.40M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | -62.26M | 12.80M | 6.37M | 38.26M | -73.83M |
| Investing CF | 97.69M | -72.88M | 144.52M | 55.43M | -42.33M |
| Financing CF | 512363.00 | -14.26M | -75.60M | -32.41M | 68.83M |
| Free CF | -59.81M | 64.48M | -27.61M | -6.42M | -97.34M |
| OCF coverage | -252.04% | 28.72% | 4.67% | 19.99% | -509.98% |
| Repaid & issued | 6.07M | 27.17M | 35.90M | 149.10M | 80.50M |
| CapEx | -19.26M | -15.83M | -12.03M | -4.19M | -8.52M |

## Distribution Plan

**Dividend Yield**: 1.31

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.144939CNY | 2025-05-28 | 2025-05-29 | 2025-05-29 |
| Cash Dividend: 
0.15CNY | 2023-06-15 | 2023-06-16 | 2023-06-16 |
| Cash Dividend: 
0.15CNY | 2022-06-27 | 2022-06-28 | 2022-06-28 |