---
title: "China Salt Chemical (600328.SH) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/600328.SH/norm.md"
symbol: "600328.SH"
name: "China Salt Chemical"
parent: "https://longbridge.com/en/quote/600328.SH.md"
datetime: "2026-05-19T21:46:20.237Z"
locales:
  - [en](https://longbridge.com/en/quote/600328.SH/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/600328.SH/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/600328.SH/norm.md)
---

# China Salt Chemical (600328.SH) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | -0.1053 | 0.0110 | 0.0035 | 0.0243 | 0.0117 |
| ROE | -5.18% | 0.54% | 0.17% | 1.17% | 0.57% |
| Revenue | 2.43B | 2.57B | 2.78B | 3.23B | 2.77B |
| Net income | -154.35M | 16.11M | 5.12M | 35.44M | 17.27M |
| Operating income | -126.61M | -108.25M | 59.09M | 66.47M | 59.85M |
| Gross margin | 2.08% | 2.48% | 11.52% | 10.46% | 9.48% |
| Net margin | -6.36% | 0.63% | 0.18% | 1.10% | 0.62% |
| Profit quality | - | - | -53.35% | 9.70% | -14.59% |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 26.57B | 26.88B | 25.24B | 20.14B | 18.44B |
| Leverage | 1.60 | 1.60 | 1.96 | 1.54 | 1.40 |
| BVPS | 8.08 | 8.23 | 8.24 | 8.24 | 8.28 |
| Turnover | 0.4887 | 0.4973 | 0.5468 | 0.6469 | 0.7126 |
| Cash & STI | 1.62B | 1.92B | 570.79M | 2.85B | 743.40M |
| Inv & Rec | 1.07B | 1.08B | 945.53M | 1.01B | 1.08B |
| LT assets | 12.42B | 12.50B | 12.07B | 11.74B | 11.81B |
| Net debt | 4.10B | 3.42B | 4.70B | -19.46M | 340.11M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | -373.01M | -81.16M | -110.77M | 685.42M | -410.23M |
| Investing CF | -43.38M | -137.17M | -6.81B | 20.00M | -9.02M |
| Financing CF | 109.30M | 1.65B | 4.98B | 1.27B | 50.82M |
| Free CF | -794.49M | -1.31B | -4.73B | 1.04B | -664.98M |
| OCF coverage | -146.57% | -25.61% | -1.51% | 107.30% | -162.02% |
| Repaid & issued | 557.25M | 307.00M | 2.83B | 2.22B | 345.00M |
| CapEx | -43.38M | -116.92M | -6.83B | -17.81M | -9.02M |

## Distribution Plan

**Dividend Yield**: 0.33

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.1226CNY | 2025-05-12 | 2025-05-13 | 2025-05-13 |
| Cash Dividend: 
0.274CNY | 2024-05-22 | 2024-05-23 | 2024-05-23 |
| Cash Dividend: 
0.494CNY. 
Share conversation: 0.3 for 1 | 2023-06-12 | 2023-06-13 | 2023-06-13 |