CHH Stock Financial Analysis - Churchill China plc (AIM) Stock

Overview

Churchill China plc is a United Kingdom-based company that operates primarily in the ceramics industry. Renowned for its high-quality tableware and crockery, Churchill China manufactures and distributes its products globally, catering to both the hospitality sector and retail markets. The company’s extensive range includes fine china, ceramic plates, cups, and more, which are particularly valued for their durability and innovative designs. Key projects and initiatives have focused on enhancing product quality and expanding into new international markets, leveraging advanced manufacturing technologies at its Stoke-on-Trent facilities to meet diverse customer needs. By persistently emphasizing quality and design, Churchill China secures its reputation and market standing in the ceramics manufacturing sector.

Quality, Value, Momentum Scores

This card shows the Quality, Value, and Momentum scores for the company

Quality

The QualityScore is a proprietary scoring model that identifies high quality companies, based on cash generating efficiencies.

Value

Proprietary scoring model that ranks companies based on their relative valuation. Scores range from 0 to 100, with 100 being the most undervalued.

Momentum

Proprietary scoring model that ranks companies on their six-month momentum.

Fund Sentiment

The Fund Sentiment (fka Ownership) score is a proprietary quantitative model that ranks companies based on levels of ownership accumulation.

QVM

The QVM Score is a proprietary scoring model that combines Quality, Value, and Momentum into a single metric that ranks companies from 0 to 100.

Income Statement: Revenue, Operating Income, Net Income

The revenue for Churchill China plc as of 30 June 2025 is 76.16 MM.
The operating income for Churchill China plc as of 30 June 2025 is 6.29 MM.
The net income for Churchill China plc as of 30 June 2025 is 5.07 MM.

Period End (TTM)	Revenue (MM)	Operating Income (MM)	Net Income (MM)
2025-06-30	76.16	6.29	5.07
2025-03-31	77.22	7.11	5.72
2024-12-31	78.28	7.93	6.37
2024-09-30	78.58	9.30	7.09
2024-06-30	78.88	10.67	7.82
2024-03-31	80.61	10.62	7.77
2023-12-31	82.34	10.56	7.72
2023-09-30	83.77	10.39	7.96
2023-06-30	85.19	10.23	8.21
2023-03-31	83.86	9.64	8.05
2022-12-31	82.53	9.06	7.89
2022-09-30	80.41	8.64	7.38
2022-06-30	78.29	8.22	6.86
2022-03-31	69.57	7.00	5.51
2021-12-31	60.84	5.77	4.17
2021-09-30	51.13	1.67	2.55
2021-06-30	41.43	-2.43	0.93
2021-03-31	38.90	-2.71	0.52
2020-12-31	36.36	-2.98	0.11
2020-09-30	45.39	2.00	2.72
2020-06-30
2020-03-31

Income Statement: EPS

Period End (TTM)	Earnings Per Share Basic	Earnings Per Share Diluted
2025-06-30
2025-03-31
2024-12-31
2024-09-30
2024-06-30	0.71	0.71
2024-03-31	0.71	0.71
2023-12-31	0.70
2023-09-30	0.72	0.72
2023-06-30	0.75	0.75
2023-03-31	0.73	0.73
2022-12-31	0.72
2022-09-30	0.67	0.67
2022-06-30	0.62	0.62
2022-03-31	0.50	0.50
2021-12-31	0.38
2021-09-30	0.23	0.23
2021-06-30	0.08	0.08
2021-03-31	0.05	0.05
2020-12-31	0.01	0.01
2020-09-30	0.25	0.24
2020-06-30	0.48	0.48
2020-03-31	0.66	0.65

Cash Flow: Operations, Investing, Financing

The cash from operating activities for Churchill China plc as of 30 June 2025 is 5.43 MM.
The cash from investing activities for Churchill China plc as of 30 June 2025 is -3.15 MM.
The cash from financing activities for Churchill China plc as of 30 June 2025 is -4.50 MM.

Period End (TTM)	Cash From Operating Activities (MM)	Cash From Investing Activities (MM)	Cash From Financing Activities (MM)
2025-06-30	5.43	-3.15	-4.50
2025-03-31	4.54	-3.12	-4.44
2024-12-31	3.65	-3.10	-4.38
2024-09-30	4.88	-1.71	-4.35
2024-06-30	6.11	-0.32	-4.31
2024-03-31	7.29	-0.31	-4.08
2023-12-31	8.47	-0.30	-3.85
2023-09-30	5.60	-1.79	-3.81
2023-06-30	2.73	-3.29	-3.76
2023-03-31	3.35	-4.52	-3.72
2022-12-31	3.97	-5.74	-3.68
2022-09-30	7.27	-6.29	-4.60
2022-06-30	10.57	-6.84	-5.52
2022-03-31	10.16	-5.65	-3.25
2021-12-31	9.75	-4.46	-0.99
2021-09-30	4.38	-3.07	-0.35
2021-06-30	-1.00	-1.68	0.29
2021-03-31	-0.01	-2.05	-0.06
2020-12-31	0.99	-2.41	-0.41
2020-09-30	5.91	-3.19	0.29
2020-06-30
2020-03-31

Valuation Metrics : PE, PriceToBook, PriceToTBV

The p/e for Churchill China plc as of 30 June 2025 is 11.32.
The p/book for Churchill China plc as of 30 June 2025 is 1.18.
The p/tbv for Churchill China plc as of 30 June 2025 is 1.19.

P/Book: The current closing price divided by the book value per share.

P/TBV: The current price divided by the tangible book value per share.

Period End (TTM)	p/e	P/Book	P/TBV
2025-06-30	11.32	1.18	1.19
2025-03-31
2024-12-31	9.84	1.27	1.28
2024-09-30	12.65	1.63	1.65
2024-06-30	16.06	2.06	2.08
2024-03-31	6.27		0.82
2023-12-31	19.36	2.74	2.78
2023-09-30
2023-06-30
2023-03-31
2022-12-31
2022-09-30
2022-06-30
2022-03-31
2021-12-31	20,980.29	508.49	524.29
2021-09-30	22,200.42	538.06	554.79
2021-06-30	15,355.79	372.17	383.74
2021-03-31	27,371.43	372.17	383.74
2020-12-31	125,835.90	382.85	396.80
2020-09-30	5,232.55	382.85	396.80
2020-06-30	2,662.95	343.00	355.33
2020-03-31	1,970.42	343.00	355.33

Valuation Metrics : EBitToEv, EBit3YrAvgToEv

The ebit/ev for Churchill China plc as of 30 June 2025 is 0.14.
The ebit (3y)/ev for Churchill China plc as of 30 June 2025 is 0.16.

Period End (TTM)	EBIT/EV	EBIT (3y)/EV
2025-06-30	0.14	0.16
2025-03-31	0.00	0.12
2024-12-31	0.16	0.15
2024-09-30	0.12	0.11
2024-06-30	0.09	0.08
2024-03-31	0.31	0.10
2023-12-31	0.07	0.05
2023-09-30	0.08	0.05
2023-06-30	0.07	0.05
2023-03-31	0.00	0.00
2022-12-31	0.00	0.00
2022-09-30	0.00	0.00
2022-06-30	0.00	0.00
2022-03-31	0.00	0.00
2021-12-31	0.00	0.00
2021-09-30	0.00	0.00
2021-06-30	0.00	0.00
2021-03-31	0.00	0.00
2020-12-31	0.00	0.00
2020-09-30	0.00	0.00
2020-06-30	0.00	0.00
2020-03-31	0.00	0.00

Management Effectiveness

The roa for Churchill China plc as of 30 June 2025 is 0.08.
The roe for Churchill China plc as of 30 June 2025 is 0.08.
The roic for Churchill China plc as of 30 June 2025 is 0.10.
The croic for Churchill China plc as of 30 June 2025 is -0.06.
The ocroic for Churchill China plc as of 30 June 2025 is 0.06.

Period End (TTM)	ROA	ROE	ROIC	CROIC	OCROIC
2025-06-30	0.08	0.08	0.10	-0.06	0.06
2025-03-31	0.00	0.00
2024-12-31	0.10	0.11	0.13	0.02	0.10
2024-09-30	0.10	0.12	0.13	0.02	0.10
2024-06-30	0.10	0.13	0.13	0.05	0.12
2024-03-31
2023-12-31	0.11	0.14	0.14	0.00	0.10
2023-09-30	0.12	0.19	0.14	-0.07	0.05
2023-06-30	0.12	0.19	0.14	-0.07	0.05
2023-03-31		0.00	0.00	-0.08
2022-12-31	0.11	0.17	0.13	-0.06	0.13
2022-09-30	0.11	0.17	0.13	-0.06	0.13
2022-06-30	0.07	0.18	0.15	-0.04	0.24
2022-03-31	0.00	0.00	0.00
2021-12-31	0.02	0.11	0.10	0.10	-0.03
2021-09-30	0.05	0.07	0.06	0.02	-0.03
2021-06-30	0.02	0.02	0.02	-0.06	-0.03
2021-03-31	0.01	0.01	0.01	-0.05	-0.00
2020-12-31	0.00	0.00	0.00	-0.05	0.03
2020-09-30	0.04	0.06	0.07	0.08	0.16
2020-06-30	0.09	0.13	0.13	0.19	0.26
2020-03-31	0.12	0.17	0.17	0.07	0.24

Gross Margins

The gross margin for Churchill China plc as of 30 June 2025 is 0.86.
The net margin for Churchill China plc as of 30 June 2025 is 0.08.
The operating margin for Churchill China plc as of 30 June 2025 is 0.11.

Gross Margin: The Gross Margin is the ratio of revenue left after substracting the Cost of Goods Sold. It is calculated as 1.0 - (Revenue - COGS ) / Revenue.

Net Margin: The Net Margin (aka Profit Margin) is the ratio of revenue left after substracting the Net Income. It is calculated as Net Income / Revenue.

Operating Margin: The Operaing Margin is the ratio of revenue left after substracting the Operating Income. It is calculated as Operating Income / Revenue.

Period End (TTM)	Gross Margin	Net Margin	Operating Margin
2025-06-30	0.86	0.08	0.11
2025-03-31
2024-12-31	0.91	0.10	0.14
2024-09-30	0.91	0.10	0.14
2024-06-30	0.91	0.10	0.13
2024-03-31	0.91	0.09	0.13
2023-12-31	0.89	0.10	0.12
2023-09-30	0.89	0.10	0.12
2023-06-30	1.00	0.10	0.12
2023-03-31
2022-12-31	0.87	0.09	0.11
2022-09-30	0.87	0.09	0.11
2022-06-30	0.83	0.09	0.11
2022-03-31		0.00	0.10
2021-12-31	0.90	0.07	0.10
2021-09-30	0.90	0.05	0.04
2021-06-30	0.90	0.02	-0.06
2021-03-31	0.90	0.01	-0.07
2020-12-31	0.89	0.00	0.02
2020-09-30	0.84	0.06	0.04
2020-06-30	0.81	0.10	0.13
2020-03-31	0.83	0.12	0.15