GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA
China Green Agriculture Inc (NYSE:CGA)
[1]
Significantly Overvalued[5]$ 9.12
Agriculture - Agricultural Inputs
Market Cap: $ 77 Mil
China Green Agriculture Inc is engaged in the research, development, production, and sale of fertilizers and distribution of agricultural products in the People's Republic of China. Its fertilizer business is the major revenue driver for the firm.
Valuation Rank
Score: 5 /10CurrentIndustry MedianHistorical Median
PE RatioLoss17.722.17
Forward P/EN/A9.62N/A
PB Ratio0.452.130.17
PS Ratio0.291.620.22
P/FCFN/A14.571.99
Shiller P/E2.324.050.49
PEG RatioN/A1.280.15
Valuation Analysis
% of Price
Median PS Value6.1868
Price9.12
NCAV14.74162
Tangible Book18.45202
Dividend & Ownership
Dividend Yield(ttm) %N/A
Dividend Yield(forward) %N/A
PayoutN/A
Dividend Growth(5y) %N/A
Yield on Cost(5y) %N/A
Continuous Div. sinceN/A
Insider Ownership %34.4
Institution Ownership %0.04
Financial Strength
Score: 6 /10CurrentIndustry MedianHistorical Median
Cash-to-Debt4.180.675.17
Equity-to-Asset0.690.520.83
Interest Coverage0.0011.7633.31
Piotroski F-Score564
Profitability Rank
Score: 5 /10CurrentIndustry MedianHistorical Median
Operating Margin %-44.228.8811.74
Net Margin %-46.245.779.12
ROE %-50.669.266.60
ROA %-36.104.535.81
ROC (Joel Greenblatt) %-60.2215.0714.00
Growth (Per Share)
10 Yr5 Yr1 Yr
Revenue Growth (%)-7.2-18.3-12.5
EBITDA Growth (%)N/AN/AN/A
Oprt. Income Growth (%)N/AN/AN/A
EPS w/o NRI Growth (%)N/AN/AN/A
Free Cash Flow Growth (%)N/AN/AN/A
Book Value Growth (%)-9.6-28.8-47.3
Quarterly
Sep20Dec20Mar21Jun21Sep21
Revenue4248865337
Net Income-31-40-15-34-15
EPS-4.87-6.3-2.33-3.98-1.78
Revenue (YoY) %-17.08-2.470.2822.27-11.3
Net Income (YoY) %323.0947.84-70.5-34.89-51.29
EPS (YoY) %200.6227.27-71.52-53.61-63.45
Free Cash Flow-2-5-5-21
Cash & Equiv.131051922
Current Assets272242233218203
Short-Term Debt & CLO44445
Current Liabilities8583887978
Total Liabilities8583887978
Stockholders Equity245217202188173
Warning Signs
SEVEREAltman Z-Score: Distress
SEVERESloan Ratio: Poor quality of earnings
SEVERERevenue per Share: Declined
SEVEREGross Margin %: Declined
Good Signs
GOODBeneish M-Score: Unlikely manipulator
As of 01-23-2022
* All financial numbers are in millions except for per share data, ratios and percentage change.
Gain % SP500 %
1W7.04-5.75
1M-10.43-5.42
3M-17.35-3.10
6M-6.651.47
YTD-4.00-7.79
1Y54.5815.50
3Y11.3819.94
5Y-9.6216.09
10Y-14.6914.91
59.4
28.78
1.84
489840
244920
2012201320142015201620172018201920202021CurrentPerformance
7254.3659.434.226.417.8819.2114.45.7717.1517.73Highest Stock Price
32.8833.4826.416.813.214.413.685.541.842.223.65Lowest Stock Price
9885717650494522198477Market Cap
2.22.32.62.83.13.23.23.45.66.88.5Shares Outstanding-Diluted
2.281.762.722.281.991.94At Loss1.62At LossAt LossAt LossPE Ratio
0.40.290.210.20.140.120.110.060.070.450.45PB Ratio
0.440.360.30.270.180.180.150.060.070.290.29PS Ratio
0.660.3610.08-0.57-1.17-2.63-1.65-0.08-0.64-0.64EV-to-EBITDA
2012201320142015201620172018201920202021TTMPer Share Data
96.8993.6989.1992.9987.8787.5489.1886.8540.8233.7931.91Revenue per Share
18.7219.329.7211.168.047.92-2.163.42-24.33-17.49-14.39Earnings per Share
1.7213.635.7423.6911.236.768.72-21.09-11.8-1.95-1.58Free Cash Flow per Share
------1.2--------------Dividends per Share
91.59106.23111.84114.94107.95114.13112.329338.0420.1618.45Tangible Book per Share
------------35.3425.729.436.626.18Median PS Value
196.42214.89156.39169.88139.74141.52--84.6------Graham Number
2012201320142015201620172018201920202021TTMIncome Statement
217.5216.9233.4263.4268.8277.8287.1294.3229.4231.4224.6Revenue
79.379.491.21049382.774.164.642.139.638.5Gross Profit
36.436.639.139.534.629.825.82218.317.117.2Gross Margin %
25.42450.762.260.451.244.345.8180153.3137.9Total Operating Expense
53.955.440.541.732.631.529.818.8-137.9-113.7-99.3Operating Income
24.825.517.315.812.111.310.46.4-60.1-49.2-44.2Operating Margin %
4244.825.531.424.725.2-6.911.6-136.8-119.7-103.9Net Income
19.320.610.911.99.29.1-2.43.9-59.6-51.8-46.2Net Margin %
54.456.33542.133.131.829.518.7-137.9-113.2-98.8EBIT
60.371.168.289.873.44935.723.6-133.2-109.4-95.1EBITDA
19.316.68.18.96.76.6-1.82.9-41.5-53.2-50.7ROE %
16.414.16.97.65.85.8-1.52.4-33.2-39.3-36.1ROA %
2012201320142015201620172018201920202021Sep21Balance Sheet
727526.993102.9123150.872.311.818.622Cash & Equivalents
6285.392.768.5117.1141174.7145.299.1102.899.2Total Receivables
288348.7393.1429.6416.5455.7483481342.1266.7250.9Total Assets
13.916.12423.64.77.74.711.23.54.25.3Short-Term Debt & CLO
--------6.78.47.4--------Long-Term Debt & CLO
45.851.961.156.64658.290.484.479.379.278Total Liabilities
242.3296.9332372.9370.5397.5392.5396.6262.8187.5172.9Total Stockholders Equity
242.3296.9332372.9370.5397.5392.5396.6262.8187.5172.9Total Equity
2012201320142015201620172018201920202021TTMCashflow Statement
6.432.116.667.534.421.728.1-71.4-66.2-12.9-9.7Cash Flow from Operations
-11.9-32.4-73.7-3.10.7-5.8-0.1-0-0.1-0.51.3Cash Flow from Investing
----------------------Repurchase of Stock
9.71.87.9-0.6-17.62.8-3-0.9-1.10.30Net Issuance of Debt
10.31.88.51.1-17.13.4-2.87.89.814.314Cash Flow from Financing
6.43.1-48.166.19.920.227.8-78.5-60.36.79.2Net Change in Cash
-2.5-0.5-1.6-0.4-0-0.3-0.1-0.1-0.1-0.5-0.5Capital Expenditure
3.931.61567.134.321.528.1-71.5-66.3-13.4-10.2Free Cash Flow
Competitor
TickerCompanyFinancial
Strength
Profitability
Rank
Market Cap
($M)
PE RatioPS RatioNet
Margin %
ROA %ROE %
NYSE:CGAChina Green Agriculture Inc6577At Loss0.29-46.24-36.10-50.66
NAS:SEEDOrigin Agritech Ltd1335At Loss11.10-430.41-33.170.00
NAS:RKDAArcadia Biosciences Inc42211.311.1029.996.2410.67
NAS:YTENYield10 Bioscience Inc3218At Loss22.83-1627.55-50.02-64.07
OTCPK:KWBTKiwa Bio-Tech Products Group Corp000At Loss0.000.000.000.00
GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Financial Strength[2] (Quarterly data, as of Sep. 2021) : Fair (6/10)

0
1
2
3
4
5
6
7
8
9

Cash-to-Debt : 4.18

Cash-to-Debt Ratio measures the financial strength of a company. It is calculated as a company's cash, cash equivalents, and marketable securities divide by its debt. A high ratio indicates that a company is better able to pay back its debt, and is thus able to take on more debt if necessary.


Equity-to-Asset : 0.69

Equity-to-Asset ratio is calculated as total stockholders equity divided by its total assets. Equity-to-Asset ratio can vary greatly across different industries, as they have different capital structure. A company with smaller Equity-to-Asset ratio (more leveraged) may have higher ROE % because of the leverage.


Debt-to-Equity : 0.03

A high Debt-to-Equity ratio generally means that a company has been aggressive in financing its growth with debt.


Piotroski F-Score : 5

The Piotroski F-Score is used to determine the strength of a firm's financial position, with 9 being the best and 0 being the worst.

0
1
2
3
4
5
6
7
8
9


WACC : 5.84% vs ROIC : -50.65%

The weighted average cost of capital (WACC) is the rate that a company is expected to pay on average to all its security holders to finance its assets. Return on invested capital (ROIC) measures how well a company generates cash flow relative to the capital it has invested in its business.


Dividend Yield : 0.00%

Dividend yield is a way to measure how much cash flow you are getting for each dollar invested in an equity position.

GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Profitability[3] (Annual data, as of Jun. 2021) : Fair (5/10)

0
1
2
3
4
5
6
7
8
9

Revenue : $37 Mil vs Net Income : $-15 Mil

Revenue is the amount of money that a company actually receives during a specific period, including discounts and deductions for returned merchandise. Net Income is a company's total profit. Net income is calculated by taking revenues and adjusting for the cost of doing business, depreciation, interest, taxes and other expenses.


Cash & Equivalents : $22 Mil vs Long-Term Debt* : $0 Mil

Cash & equivalents are the most liquid assets on the balance sheet. Cash equivalents are assets that are readily convertible into cash. Long-Term Debt* consists of loans and obligations lasting over one year.


Operating Margin % : -39.96%

Operating margin % measures how much profit a company makes on a dollar of sales. Operating Margin % is calculated as Operating Income divided by Revenue.


EPS without NRI : $-1.78

Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock. In calculating earnings per share without non-recurring items, the dividends of preferred stocks and Non Operating Income need to subtracted from the total net income first.


Dividends per Share : $0.00

Dividends per Share is the amount of dividends that the shareholders of a company receive on a per-share basis. It is calculated using the total dividends paid out to shareholders over one fiscal year and the number of shares outstanding.


Free Cash Flow per Share : $0.17

Free Cash flow per Share is the amount of Free cash flow per outstanding share of the company's stock.

GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Valuation (Quarterly data, as of Sep. 2021)

These valuation metrics should give you a sense of reasonable prices, but be careful with them. Always seek to understand why a valuation is changing over time.


Valuation Chart (Current stock price : $9.12)


PE Ratio without NRI : At Loss

The price-to-earnings ratio can be affected by Non Operating Income such as the sale of part of businesses. This may increase for the current year or quarter dramatically. But it cannot be repeated over and over. Therefore PE Ratio without NRI is a more accurate indication of valuation than regular PE Ratio.


PB Ratio : 0.45

The price-to-book ratio measures the valuation of the stock relative to the underlying asset of the company.


PS Ratio : 0.28

The price-to-sales ratio is a valuation ratio that compares a company’s stock price to its revenues. The price-to-sales ratio is an indicator of the value placed on each dollar of a company’s sales or revenues.


Price-to-Free-Cash-Flow : 0.00

Price-to-free-cash-flow is very similar to the valuation metric of price-to-operating-cash-flow but is considered a more exact measure, owing to the fact that it uses free cash flow, which subtracts capital expenditures from a company's total operating cash flow, thereby reflecting the actual cash flow available to fund non-asset-related growth.


EV-to-EBIT : -0.61

Enterprise value of a company divided by its trailing 12 months earnings before interest and taxes (EBIT).

GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Valuation Bands

In these charts the 10-year valuation bands of the price-to-earnings ratio (PE Ratio), price-to-book ratio (PB Ratio), price-to-sales ratio (PS Ratio) and price-to-operating-cash-flow ratio (POCF) are drawn together with the historical stock prices. For example, the upper line of the PE band is where the stock price would have been if it were always traded at the maximum PE ratio of the past 10 years. The lower line of the PE band is where the stock price would have been if it were always traded at the lowest PE ratio of the past 10 years. It is always better if the stock price is close to the lower line, which indicates a lower valuation.


Historical Price and PE Band


Historical Price and PS Band


Historical Price and PB Band


Historical Price and Price-to-Operating-Cash-Flow (POCF) Band

GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Warning Signs

GuruFocus conducted a thorough checkup using a checklist of 32 items that cover the areas of financial strength, profitability, growth, and valuation of each company. The purpose of Warning Signs is to warn you that the company may have red flags in certain areas, helping to avoid overlooking them. These warning signs do not necessarily mean you should not invest in the stock. But you should be aware of them before you invest.


Severe Warning Signs

Altman Z-Score : Distress

Altman Z-score of 0.68 is in distress zone. This implies bankrupcy possibility in the next two years.

Sloan Ratio : Poor quality of earnings

When Sloan Ratio (-39.89)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.

Revenue per Share : Declined

China Green Agriculture Inc revenue per share has been in decline for the last 5 years.

Gross Margin % : Declined

China Green Agriculture Inc gross margin has been in long term decline. The average rate of decline per year is -13.7%.

Good Signs

Beneish M-Score : Unlikely manipulator

Beneish M-Score -4.35 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Competitive Comparison


5 Year Price Change Comparison


Financial Strength

CompanyFinancial StrengthCash-to-DebtEquity-to-AssetDebt-to-EquityInterest CoveragePiotroski F-ScoreAltman Z-ScoreBeneish M-ScoreWACC %ROIC %
NYSE:CGAChina Green Agriculture Inc6/104.180.690.030.0050.68-4.355.84-50.65
NYSE:CTVACorteva Inc6/101.170.600.1039.2571.98-2.647.823.34
NAS:RKDAArcadia Biosciences Inc4/109.320.670.100.006-3.411.953.91-126.89
NYSE:FMCFMC Corp4/100.100.291.127.7772.67-2.306.3510.88
TSX:NTRNutrien Ltd4/100.040.490.537.3172.03-2.405.286.63
NAS:YTENYield10 Bioscience Inc3/105.510.810.18N/A4-21.58-3.9613.91-212.81
NAS:SEEDOrigin Agritech Ltd1/100.19-0.23-2.240.004-4.22-3.075.57-28.06
OTCPK:KWBTKiwa Bio-Tech Products Group Corp0/100.000.000.000.0000.000.000.000.00

Profitability

CompanyProfitability RankOperating
Margin %
Net Margin %ROE %ROA %Price-to-Free-Cash-FlowROC (Joel Greenblatt) %3-Year Revenue Growth %3-Year EBITDA Growth %3-Year EPS w/o NRI Growth %
NYSE:FMCFMC Corp8/1021.5112.3919.615.7327.1837.0823.5057.700.00
TSX:NTRNutrien Ltd7/1013.619.249.814.6831.9514.2639.6024.1021.80
NYSE:CGAChina Green Agriculture Inc5/10-44.22-46.24-50.66-36.100.00-60.22-27.600.00-100.20
NYSE:CTVACorteva Inc3/108.1610.676.793.9217.8930.40-0.100.00-33.70
NAS:SEEDOrigin Agritech Ltd3/10-360.17-430.410.00-33.170.00-87.80219.5018.4020.20
NAS:RKDAArcadia Biosciences Inc2/10-185.4429.9910.676.240.0017.56-24.4056.9059.90
NAS:YTENYield10 Bioscience Inc2/10-1725.11-1627.55-64.07-50.020.00-318.50-69.2067.0068.00
OTCPK:KWBTKiwa Bio-Tech Products Group Corp0/100.000.000.000.000.000.000.000.000.00

Valuation

CompanyPE RatioPB RatioPS RatioPrice-to-Intrinsic-Value-Projected-FCFPrice-to-Intrinsic-Value-DCF (Earnings Based)Price-to-Median-PS-ValuePrice-to-Peter-Lynch-Fair-ValuePrice-to-Graham-NumberEarnings Yield (Joel Greenblatt) %Forward Rate of Return (Yacktman) %
NYSE:CGAChina Green Agriculture IncAt Loss0.450.292.030.001.480.000.00-163.9330.96
OTCPK:KWBTKiwa Bio-Tech Products Group CorpAt Loss0.000.000.000.000.000.000.000.000.00
NAS:SEEDOrigin Agritech LtdAt Loss0.0011.100.000.002.030.000.00-30.5837.25
NAS:YTENYield10 Bioscience IncAt Loss0.9622.830.000.002.090.000.00-434.780.00
NAS:RKDAArcadia Biosciences Inc1.310.521.100.000.000.000.000.19-17.790.00
TSX:NTRNutrien Ltd18.071.701.661.370.000.510.921.896.2721.86
NYSE:CTVACorteva Inc20.651.342.200.000.000.000.002.556.310.00
NYSE:FMCFMC Corp23.874.552.962.090.001.160.920.005.3022.37
GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Peter Lynch Chart[4]

GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Per Share Data



Per Share Data

Jun07
Jun08
Jun09
Jun10
Jun11
Jun12
Jun13
Jun14
Jun15
Jun16
Jun17
Jun18
Jun19
Jun20
Jun21
TTM Fiscal Period
584
14.76
22.8
26.63
83.16
96.89
93.69
89.19
92.99
87.87
87.54
89.18
86.85
40.82
33.79
31.91
Revenue per Share
309
6.85
12.33
14.21
22.29
26.88
30.7
26.07
31.7
23.99
15.45
11.08
6.97
-23.69
-15.97
-13.29
EBITDA per Share
291
6.14
11.29
12.88
19.63
24.21
24.32
13.36
14.86
10.81
10.01
9.16
5.51
-24.53
-16.53
-13.8
EBIT per Share
270
5.08
9.36
10.92
15.24
18.72
19.32
9.72
11.16
8.04
7.92
-2.16
3.42
-24.33
-17.49
-14.39
Earnings per Share (Diluted)
270
5.08
9.36
10.92
15.24
18.72
19.32
9.72
11.16
8.04
7.8
-2.16
3.42
-24.96
-17.32
-14.22
EPS without NRI
--
--
--
--
8.9
-2.5
9.27
-1.27
19.73
9.53
3.62
3.45
-21.79
-35.35
-15.73
-13.46
Owner Earnings per Share (TTM)
-37.89
-0.98
1.35
-2.2
3.43
1.72
13.63
5.74
23.69
11.23
6.76
8.72
-21.09
-11.8
-1.95
-1.58
Free Cash Flow per Share
338
5.95
4.65
6.25
15.57
2.85
13.86
6.35
23.85
11.23
6.84
8.74
-21.07
-11.78
-1.88
-1.5
Operating Cash Flow per Share
3.2
10.85
17.39
30.44
29.33
31.46
30.07
9.97
31.08
32.8
38.31
46.53
18.12
1.86
2.19
2.6
Cash per Share
--
--
--
--
--
--
--
--
1.2
--
--
--
--
--
--
-- Dividends per Share
342
11.27
31.89
62.77
85.77
106
119
123
125
118
124
121
99.46
41.39
22.09
20.37
Book Value per Share
296
10.5
30.84
57.11
70.81
91.59
106
112
115
108
114
112
93
38.04
20.16
18.45
Tangible Book per Share
165
2.74
3.13
0.03
1.83
6.09
6.45
8.9
7.89
3.61
5.02
3.73
2.8
0.56
0.49
0.62
Total Debt per Share
--
348
97.08
108
59.76
42.72
33.96
26.4
25.44
15.96
15.36
13.8
5.54
2.92
9.93
9.12
Month End Stock Price

Ratios

Jun07
Jun08
Jun09
Jun10
Jun11
Jun12
Jun13
Jun14
Jun15
Jun16
Jun17
Jun18
Jun19
Jun20
Jun21
TTM Fiscal Period
78.94
59.77
57.97
26.42
20.54
19.33
16.61
8.11
8.92
6.65
6.55
-1.75
2.94
-41.48
-53.18
-50.66
ROE %
--
1.94
19.07
15.36
29.34
48.33
57.28
38.62
44.6
47.5
54.58
-15.91
49
-593
-118
-113
ROE % Adjusted to Book Value
40.46
23.35
26.03
22.02
18.53
16.41
14.06
6.88
7.64
5.84
5.77
-1.48
2.4
-33.23
-39.34
-36.1
ROA %
91.02
65.69
60.71
28.67
23.91
22.81
18.87
9.01
9.74
7.24
7.13
-1.9
3.15
-44.66
-58.04
-56.41
Return-on-Tangible-Equity
43.41
24.2
26.57
23.56
21.23
18.85
15.65
7.51
8.24
6.29
6.22
-1.58
2.55
-35.24
-41.93
-38.93
Return-on-Tangible-Asset
64.19
52.25
56.51
55.33
56.43
43.82
35.37
18.62
19.52
14.52
13.47
13.17
7.4
-53.37
-61.73
-60.22
ROC (Joel Greenblatt) %
86.41
40.41
38.33
27.74
26.48
25.04
20.89
11.12
11.94
8.82
8.11
7.31
4.69
-41.81
-50.27
-48.16
ROCE %
40.74
36.05
42.94
40.21
31.75
26.09
21.17
10.35
9.59
8.26
8.55
-2.57
4
-46.06
-53.36
-50.65
ROIC %
--
10.1
9.76
8.92
12.22
9.82
5.89
3.55
4.65
5
8
8.39
8.68
4.48
7.72
5.84
WACC %
8.51
22.1
17.07
6.85
22.41
17.65
9
6.89
7.2
5.7
3.96
4.2
5.12
4.14
6.92
6.48
Effective Interest Rate on Debt %
56.55
56.68
58.21
59.42
35.4
36.44
36.6
39.07
39.47
34.61
29.77
25.82
21.96
18.33
17.1
17.15
Gross Margin %
49.88
41.22
48.54
47.85
23.43
24.79
25.54
17.34
15.84
12.13
11.34
10.38
6.39
-60.12
-49.15
-44.22
Operating Margin %
45.57
34.41
41.08
40.87
18.31
19.29
20.64
10.93
11.94
9.19
9.05
-2.41
3.94
-59.61
-51.75
-46.24
Net Margin %
-6.49
-6.66
5.92
-8.24
4.12
1.78
14.55
6.43
25.47
12.78
7.72
9.78
-24.28
-28.89
-5.77
-4.55
FCF Margin %
0.48
0.24
0.1
0
0.02
0.06
0.05
0.07
0.06
0.03
0.04
0.03
0.03
0.01
0.02
0.03
Debt-to-Equity
0.51
0.35
0.53
0.98
0.86
0.84
0.85
0.85
0.87
0.89
0.87
0.81
0.82
0.77
0.7
0.69
Equity-to-Asset
0.25
0.09
0.05
0
0.02
0.05
0.05
0.06
0.06
0.03
0.04
0.03
0.02
0.01
0.02
0.02
Debt-to-Asset
0.49
0.65
0.47
0.03
0.14
0.16
0.15
0.16
0.13
0.11
0.13
0.19
0.18
0.23
0.3
0.31
Liabilities-to-Assets
50.21
38.46
36.88
32.01
35.83
31
24.93
24.59
25.27
21.99
18.97
15.79
13.41
10.22
13
13.39
Gross-Profit-to-Asset %
0.89
0.68
0.63
0.54
1.01
0.85
0.68
0.63
0.64
0.64
0.64
0.61
0.61
0.56
0.76
0.78
Asset Turnover
--
--
--
--
--
--
--
--
0.11
--
--
--
--
--
--
-- Dividend Payout Ratio
45.31
44.21
60.95
83.17
33.6
66.72
124
136
109
126
168
200
198
194
159
175
Days Sales Outstanding
12.28
8.46
14.38
10.83
9.92
16.98
13.61
8.67
6.58
7.91
23.28
40.09
36.66
35.34
32.48
35.2
Days Payable
98.12
107
138
159
55.01
69.09
83.76
141
202
196
155
113
171
254
155
149
Days Inventory
131
143
185
231
78.69
119
194
269
305
314
300
273
333
413
282
289
Cash Conversion Cycle
3.72
3.4
2.64
2.29
6.64
5.28
4.36
2.59
1.8
1.86
2.36
3.23
2.13
1.44
2.36
2.45
Inventory Turnover
0.43
0.43
0.42
0.41
0.65
0.64
0.63
0.61
0.61
0.65
0.7
0.74
0.78
0.82
0.83
0.83
COGS-to-Revenue
0.12
0.13
0.16
0.18
0.1
0.12
0.15
0.24
0.34
0.35
0.3
0.23
0.37
0.57
0.35
0.34
Inventory-to-Revenue
0.64
0.47
0.15
0.32
0.15
0.01
0
0.01
0
--
0
--
--
--
0
0
Capex-to-Revenue
1.29
1.14
0.3
0.66
0.62
0.05
0.01
0.04
0.01
0
0.01
0
0
--
--
-- Capex-to-Operating-Income
* All financial numbers are in millions except for per share data, ratios and percentage change. When Return-on-Tangible-Equity displays Neg. E, it means the the tangible equity is negative.
GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Financial Satement



Income Statement

Jun07
Jun08
Jun09
Jun10
Jun11
Jun12
Jun13
Jun14
Jun15
Jun16
Jun17
Jun18
Jun19
Jun20
Jun21
TTM Fiscal Period
15.18
22.61
35.21
52.09
180
218
217
233
263
269
278
287
294
229
231
225
Revenue
6.6
9.79
14.71
21.14
116
138
138
142
159
176
195
213
230
187
192
186
Cost of Goods Sold
8.59
12.81
20.5
30.95
63.62
79.28
79.38
91.2
104
93.03
82.72
74.11
64.64
42.06
39.58
38.52
Gross Profit
56.55
56.68
58.21
59.42
35.4
36.44
36.6
39.07
39.47
34.61
29.77
25.82
21.96
18.33
17.1
17.15
Gross Margin %
1.01
3.5
3.41
6.03
21.51
25.35
24
50.72
62.24
60.44
51.2
44.31
45.84
180
153
138
Selling, General, & Admin. Expense
0
-0
-0
-0
--
0
0
0
--
--
-0
-0
--
--
--
-- Other Operating Expense
1.01
3.5
3.41
6.03
21.51
25.35
24
50.72
62.24
60.44
51.19
44.31
45.84
180
153
138
Total Operating Expense
7.57
9.32
17.09
24.93
42.11
53.93
55.39
40.48
41.71
32.59
31.52
29.8
18.81
-138
-114
-99.34
Operating Income
49.88
41.22
48.54
47.85
23.43
24.79
25.54
17.34
15.84
12.13
11.34
10.38
6.39
-60.12
-49.15
-44.22
Operating Margin %
--
0.05
0.34
0.28
0.28
0.37
0.31
0.14
0.3
0.49
0.32
0.5
0.32
0.18
0.11
0.13
  Interest Income
-0.36
-0.93
-0.63
-0.11
-0.47
-1.59
-1.35
-1.38
-1.71
-1
-0.54
-0.59
-0.6
-0.3
-0.27
-0.28
  Interest Expense
-0.36
-0.89
-0.3
0.16
-0.18
-1.23
-1.04
-1.24
-1.41
-0.51
-0.23
-0.09
-0.27
-0.13
-0.16
-0.15
Net Interest Income
0
0.04
0
-0.01
0.02
0.06
0.61
-5.66
0.06
-0.01
-0.08
-0.83
-0.44
-0.11
0.44
0.44
Other Income (Expense)
7.21
8.47
16.8
25.08
41.95
52.76
54.96
33.58
40.36
32.08
31.21
28.88
18.09
-138
-113
-99.05
Pre-Tax Income
-0.3
-0.69
-2.33
-3.8
-9.04
-10.8
-10.18
-8.06
-8.92
-7.37
-6.51
-35.85
-6.5
-2.1
-5.11
-3.65
Tax Provision
4.09
8.17
13.88
15.13
21.54
20.47
18.53
24.01
22.09
22.98
20.86
124
35.92
-1.52
-4.5
-3.69
Tax Rate %
6.92
7.78
14.46
21.29
32.91
41.96
44.77
25.52
31.45
24.7
24.7
-6.97
11.59
-140
-119
-103
Net Income (Continuing Operations)
--
--
--
--
--
--
--
--
--
--
0.45
0.04
--
3.51
-1.18
-- Net Income (Discontinued Operations)
6.92
7.78
14.46
21.29
32.91
41.96
44.77
25.52
31.45
24.7
25.15
-6.93
11.59
-137
-120
-104
Net Income
45.57
34.41
41.08
40.87
18.31
19.29
20.64
10.93
11.94
9.19
9.05
-2.41
3.94
-59.61
-51.75
-46.24
Net Margin %
270
5.08
9.36
10.92
15.24
18.72
19.32
9.72
11.16
8.04
7.92
-2.16
3.42
-24.33
-17.49
-14.39
EPS (Basic)
270
5.08
9.36
10.92
15.24
18.72
19.32
9.72
11.16
8.04
7.92
-2.16
3.42
-24.33
-17.49
-14.39
EPS (Diluted)
0.03
1.53
1.54
1.96
2.16
2.25
2.32
2.62
2.83
3.06
3.17
3.22
3.39
5.62
6.85
8.49
Shares Outstanding (Diluted Average)
7.58
9.4
17.43
25.2
42.42
54.35
56.31
34.96
42.08
33.07
31.76
29.47
18.68
-138
-113
-98.76
EBIT
0.47
1.09
1.6
2.6
5.75
5.99
14.76
33.26
47.71
40.31
17.28
6.2
4.92
4.7
3.81
3.71
Depreciation, Depletion and Amortization
8.04
10.5
19.03
27.8
48.17
60.34
71.07
68.22
89.78
73.38
49.03
35.67
23.6
-133
-109
-95.06
EBITDA

Cashflow Statement

Jun07
Jun08
Jun09
Jun10
Jun11
Jun12
Jun13
Jun14
Jun15
Jun16
Jun17
Jun18
Jun19
Jun20
Jun21
TTM Fiscal Period
6.92
7.78
14.46
21.29
32.91
41.96
44.77
25.52
31.45
24.7
24.7
-6.97
11.59
-137
-120
-104
Net Income From Continuing Operations
0.47
1.09
1.6
2.6
5.75
5.99
14.76
33.26
47.71
40.31
17.28
6.2
4.92
4.7
3.81
3.71
Depreciation, Depletion and Amortization
0.17
-1.32
-4.58
-7.28
-0.84
-43.81
-21.65
-3.15
20.86
-49.21
-31.74
-49.39
13.51
-82.78
-73.29
-58.37
  Change In Receivables
-0.58
-1.91
-3.17
-4.01
6.77
-4.28
-5.21
-40.95
-25.09
13.93
9.79
25.07
-111
19.17
8.86
27.75
  Change In Inventory
--
--
--
--
-9.39
-0.44
-7.64
-12.36
-7.98
15.3
1
25.53
0.73
-33.45
45.79
17.42
  Change In Prepaid Assets
1.83
3.27
-1.65
-1.96
4.31
12.17
4.79
-23.27
2.16
0.35
9.97
7.04
-3.25
2.21
3.42
-1.37
  Change In Payables And Accrued Expense
-0.09
-0.28
0.36
-0.1
-9.44
-8.43
-1.23
24.29
-6.78
-15.27
-19.51
4.05
1.56
2.03
0.14
0.68
  Change In Other Working Capital
1.33
-0.24
-9.04
-13.35
-8.59
-44.8
-30.94
-55.45
-16.83
-34.89
-30.5
12.3
-98.33
-92.82
-15.09
-13.89
Change In Working Capital
--
--
0.16
1.7
3.61
3.25
3.49
8.12
5.19
4.24
1.28
0.42
0.13
--
--
-- Stock Based Compensation
--
--
--
--
--
--
--
5.16
--
--
--
--
--
40.25
37.14
35.07
Asset Impairment Charge
--
--
--
--
--
--
--
--
--
--
-0.38
-0.01
--
--
--
-- Cash from Discontinued Operating Activities
0.07
0.49
-0
-0
-0.04
-0
0
-0
0.02
-0
9.34
16.21
10.28
118
81
69.27
Cash Flow from Others
8.78
9.12
7.18
12.23
33.65
6.4
32.09
16.61
67.54
34.36
21.71
28.14
-71.41
-66.2
-12.88
-9.71
Cash Flow from Operations
-9.77
-10.62
-5.1
-5.81
-26.25
-2.53
-0.53
-1.6
-0.45
-0.02
-0.25
-0.06
-0.06
-0.1
-0.48
-0.52
Purchase Of Property, Plant, Equipment
--
--
--
9.38
--
--
--
--
--
--
--
--
0.02
--
--
0.03
Sale Of Property, Plant, Equipment
--
--
--
--
-6.72
--
--
--
--
--
-0.13
--
--
--
--
-- Purchase Of Business
--
--
--
--
--
--
--
--
--
0.71
--
--
--
--
--
-- Sale Of Business
--
--
--
-10.72
--
--
--
--
--
--
--
--
--
--
--
-- Net Intangibles Purchase And Sale
--
--
--
--
--
--
--
--
--
--
--
-0.01
--
--
--
1.83
Cash From Discontinued Investing Activities
--
--
--
-9.38
--
-9.35
-31.92
-72.06
-2.65
--
-5.43
-0
0
--
--
-- Cash From Other Investing Activities
-9.77
-10.62
-5.1
-16.53
-32.97
-11.88
-32.45
-73.66
-3.1
0.69
-5.81
-0.06
-0.05
-0.1
-0.48
1.35
Cash Flow from Investing
--
18.6
--
53.78
--
0.3
--
--
3.57
--
--
--
8.27
10.25
14
-- Issuance of Stock
0.01
--
--
--
--
--
--
--
--
--
--
--
--
--
--
-- Repurchase of Stock
--
--
--
--
4.51
19.36
5.89
70.29
44.28
23.82
11.9
9.31
8.2
8.18
4.08
3.8
  Issuance of Debt
-0.19
-0.48
-1.04
-3.18
-4.51
-9.68
-4.05
-62.43
-44.86
-41.43
-9.1
-12.36
-9.11
-9.28
-3.78
-3.79
  Payments of Debt
-0.19
-0.48
-1.04
-3.18
--
9.68
1.84
7.86
-0.59
-17.6
2.79
-3.05
-0.92
-1.1
0.3
0.01
Net Issuance of Debt
--
--
--
--
--
--
--
--
-2.16
--
--
--
--
--
--
-- Cash Flow for Dividends
1.2
-0.86
0.11
-2.15
--
0.3
--
0.65
0.3
0.5
0.6
0.21
0.41
0.6
--
14
Other Financing
1.02
17.26
-0.93
48.45
--
10.28
1.84
8.51
1.13
-17.1
3.39
-2.84
7.76
9.75
14.3
14.01
Cash Flow from Financing
0
0.78
0.02
0.38
2.59
1.58
1.57
0.4
0.53
-8.03
0.86
2.54
-14.85
-3.78
5.71
3.55
Effect of Exchange Rate Changes
0.04
16.53
1.18
44.54
3.27
6.37
3.05
-48.14
66.09
9.91
20.15
27.78
-78.55
-60.32
6.66
9.19
Net Change in Cash
-9.77
-10.62
-5.1
-16.53
-26.25
-2.53
-0.53
-1.6
-0.45
-0.02
-0.25
-0.06
-0.06
-0.1
-0.48
-0.52
Capital Expenditure
-0.98
-1.51
2.09
-4.29
7.4
3.87
31.56
15.01
67.09
34.34
21.46
28.08
-71.48
-66.29
-13.36
-10.23
Free Cash Flow
* All financial numbers are in millions except for per share data, ratios and percentage change.
GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Financial Satement


Balance Sheet

Jun07
Jun08
Jun09
Jun10
Jun11
Jun12
Jun13
Jun14
Jun15
Jun16
Jun17
Jun18
Jun19
Jun20
Jun21
TTM Fiscal Period
0.08
16.61
17.8
62.34
65.61
71.98
75.03
26.89
92.98
103
123
151
72.26
11.84
18.59
22.02
  Cash And Cash Equivalents
0.08
16.61
17.8
62.34
65.61
71.98
75.03
26.89
92.98
103
123
151
72.26
11.84
18.59
22.02
Cash, Cash Equivalents, Marketable Securities
1.89
3.59
8.17
15.57
17.52
62
85.32
88.78
68.53
117
140
174
145
99.05
103
99.14
  Accounts Receivable
--
--
--
--
--
--
--
3.94
--
0.48
1.41
0.23
--
--
0.04
0.09
  Other Current Receivables
1.89
3.59
8.17
15.57
17.52
62
85.32
92.72
68.53
117
141
175
145
99.05
103
99.24
Total Receivables
0.15
0.28
0.15
0.43
6.52
6.58
3.26
25.11
48.82
30.37
39.94
13.72
103
43.64
18.45
11.86
  Inventories, Raw Materials & Components
--
3.57
6.9
10.69
0.11
0.13
0.17
0.44
0.35
0.41
0.42
0.42
0.39
0.38
0.25
0.24
  Inventories, Work In Process
1.62
0.14
0.11
0.15
17.11
21.9
31.08
49.94
52.13
56.66
37.66
39.65
58.86
54.39
45.61
40.37
  Inventories, Finished Goods
0
--
0
0
--
0
--
--
--
0
-0.01
--
--
0
--
--   Inventories, Other
1.77
3.99
7.16
11.26
23.73
28.6
34.51
75.49
101
87.44
78.01
53.79
162
98.41
64.32
52.46
Total Inventories
0.4
0.83
0.47
0.31
12.03
12.51
32.3
33.11
41.37
25.92
28.91
28.14
35.49
75.9
31.98
29.38
Other Current Assets
4.14
25.03
33.59
89.48
119
175
227
228
304
333
371
407
415
285
218
203
Total Current Assets
7.22
8.8
10.63
11.72
44.03
38.02
29.84
43.02
43.7
42.49
40.11
40.32
38.88
37.8
41.43
41.54
  Buildings And Improvements
5.19
10.29
9.98
23.28
35.96
64.12
35.53
23.84
24.07
19.95
22.23
22.27
21.52
20.73
22.84
22.9
  Machinery, Furniture, Equipment
0.04
5.12
9.61
0.26
4.66
--
--
--
--
--
--
--
--
--
--
--   Construction In Progress
--
0.89
--
--
-0
1.32
0.82
0.83
0.83
0.77
0.77
0.77
0.74
-0
-0
--   Other Gross PPE
12.45
25.09
30.22
35.25
84.66
103
66.19
67.68
68.61
63.21
63.11
63.36
61.14
58.53
64.27
64.44
Gross Property, Plant and Equipment
-0.65
-1.77
-3.27
-5.63
-13.78
-23.39
-15.5
-19.62
-23.97
-25.64
-28.92
-32.46
-34.47
-35.62
-42.05
-42.79
  Accumulated Depreciation
11.8
23.32
26.95
29.63
70.87
80.07
50.69
48.06
44.63
37.57
34.19
30.9
26.67
22.91
22.22
21.65
Property, Plant and Equipment
1.16
1.18
1.07
11.59
33.47
32.69
31.79
30.43
29.05
31.82
31.04
28.48
25.76
21.25
16.41
16.3
Intangible Assets
--
--
--
--
4.96
5.08
5.18
5.2
5.25
7.98
8.13
8.17
7.87
5.61
--
--   Goodwill
0
--
--
1.1
0.15
0.18
39.08
86.41
51.71
13.81
19.5
16.18
13.62
12.77
10.39
9.85
Other Long Term Assets
12.96
24.5
28.02
42.31
104
113
122
165
125
83.2
84.73
75.56
66.05
56.93
49.02
47.81
Total Long-Term Assets
17.1
49.52
61.62
132
223
288
349
393
430
417
456
483
481
342
267
251
Total Assets
0.22
0.23
0.93
0.33
5.98
6.88
3.38
3.38
2.37
5.25
19.64
27.13
19.01
17.27
16.87
13.58
  Accounts Payable
2.28
5.88
2.89
2.3
7.01
17.61
25.69
1.86
4.48
4.1
2.69
29.95
31.78
30.5
32.83
32.89
  Total Tax Payable
0.91
0.34
1.09
0.51
1.27
1.83
2.54
3.12
3.47
14.42
7.34
8.11
8.82
7.73
10.62
9.7
  Other Current Payables
0.06
0.15
--
--
1.67
2.83
2.7
2.95
3.56
4.45
5.12
5.83
7.57
8.37
8.75
9.07
  Current Accrued Expense
3.47
6.6
4.91
3.14
15.93
29.15
34.31
11.31
13.87
28.22
34.8
71.02
67.18
63.86
69.07
65.24
Accounts Payable & Accrued Expense
4.24
4.2
3.2
0.07
4.1
13.93
16.1
24
23.61
4.67
7.68
4.73
11.16
3.54
4.18
5.27
  Short-Term Debt
4.24
4.2
3.2
0.07
4.1
13.93
16.1
24
23.61
4.67
7.68
4.73
11.16
3.54
4.18
5.27
Short-Term Debt & Capital Lease Obligation
0.63
0.43
0.02
0.04
11.06
2.63
1.43
25.7
19.13
6.32
7.01
7.25
6.52
7.33
6.26
7.84
  Current Deferred Revenue
--
--
--
--
--
0.07
0.04
0.06
0.03
0
--
--
-0.43
-0.26
-0.29
-0.33
  Current Deferred Taxes Liabilities
0.63
0.43
0.02
0.04
11.06
2.69
1.47
25.76
19.16
6.32
7.01
7.25
6.09
7.07
5.97
7.51
DeferredTaxAndRevenue
-0
0.51
0.33
--
0.41
0
--
-0
-0
0.15
0.23
0.07
0.02
4.85
--
-- Other Current Liabilities
8.33
11.74
8.46
3.25
31.5
45.77
51.88
61.07
56.63
39.35
49.72
83.07
84.45
79.32
79.22
78.02
Total Current Liabilities
--
--
--
--
--
--
--
--
--
6.67
8.44
7.37
--
--
--
--   Long-Term Debt
--
--
--
--
--
--
--
--
--
6.67
8.44
7.37
--
--
--
-- Long-Term Debt & Capital Lease Obligation
0.48
0.24
0.1
0
0.02
0.06
0.05
0.07
0.06
0.03
0.04
0.03
0.03
0.01
0.02
0.03
Debt-to-Equity
--
20.52
20.52
--
--
--
--
--
--
-0
0
--
--
--
--
-- Other Long-Term Liabilities
--
20.52
20.52
--
--
--
--
--
--
6.67
8.44
7.37
--
--
--
-- Total Long-Term Liabilities
8.33
32.26
28.98
3.25
31.5
45.77
51.88
61.07
56.63
46.02
58.15
90.44
84.45
79.32
79.22
78.02
Total Liabilities
0.01
0.01
0.01
0.03
0.03
0.03
0.03
0.03
0.04
0.04
0.04
0
0
0.01
0.01
0.01
Common Stock
4.99
11.76
24.64
43.54
72.29
109
149
172
199
221
245
236
247
112
-5.81
-20.52
Retained Earnings
1.12
4.29
2.46
3.36
10.9
30.91
41.94
45.38
50.74
21.51
23.84
27.35
11.42
-4.52
23.09
23.18
Accumulated other comprehensive income (loss)
2.64
1.2
2.06
75.76
98.63
102
106
115
123
128
129
129
138
155
170
170
Additional Paid-In Capital
-0
0
3.47
5.86
10.03
--
--
0
0
--
-0
0
--
0
0
-0
Other Stockholders Equity
8.77
17.26
32.64
129
192
242
297
332
373
370
398
393
397
263
188
173
Total Stockholders Equity
8.77
17.26
32.64
129
192
242
297
332
373
370
398
393
397
263
188
173
Total Equity
0.51
0.35
0.53
0.98
0.86
0.84
0.85
0.85
0.87
0.89
0.87
0.81
0.82
0.77
0.7
0.69
Equity-to-Asset
* All financial numbers are in millions except for per share data, ratios and percentage change.
GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Valuation Ratios



Valuation Ratios

Jun07
Jun08
Jun09
Jun10
Jun11
Jun12
Jun13
Jun14
Jun15
Jun16
Jun17
Jun18
Jun19
Jun20
Jun21
TTM Fiscal Period
N/A
68.53
10.37
9.87
3.92
2.28
1.76
2.72
2.28
1.99
1.94
At Loss
1.62
At Loss
At Loss
At Loss PE Ratio
N/A
68.53
10.37
9.87
3.92
2.28
1.76
2.72
2.28
1.99
1.97
At Loss
1.62
At Loss
At Loss
At Loss PE Ratio without NRI
--
--
--
--
6.72
--
3.66
--
1.29
1.68
4.24
4
--
--
--
-- Price-to-Owner-Earnings
--
30.88
3.04
1.72
0.7
0.4
0.29
0.21
0.2
0.14
0.12
0.11
0.06
0.07
0.45
0.45
PB Ratio
--
33.15
3.15
1.89
0.84
0.47
0.32
0.24
0.22
0.15
0.13
0.12
0.06
0.08
0.49
0.49
Price-to-Tangible-Book
--
--
71.86
--
17.45
24.79
2.49
4.6
1.07
1.42
2.27
1.58
--
--
--
-- Price-to-Free-Cash-Flow
--
58.47
20.86
17.23
3.84
14.98
2.45
4.16
1.07
1.42
2.25
1.58
--
--
--
-- Price-to-Operating-Cash-Flow
--
23.59
4.26
4.05
0.72
0.44
0.36
0.3
0.27
0.18
0.18
0.15
0.06
0.07
0.29
0.29
PS Ratio
--
--
--
--
--
--
0.14
0.12
0.17
0.74
--
--
--
--
--
-- PEG Ratio
--
23.03
2.41
3.04
0.4
0.18
0.12
0.29
0.03
-0.15
-0.21
-0.33
-0.13
0.04
0.3
0.27
EV-to-Revenue
--
49.6
4.45
5.7
1.5
0.66
0.36
1
0.08
-0.57
-1.17
-2.63
-1.65
-0.08
-0.64
-0.64
EV-to-EBITDA
--
55.37
4.86
6.29
1.7
0.73
0.46
1.95
0.16
-1.25
-1.81
-3.19
-2.09
-0.07
-0.62
-0.61
EV-to-EBIT
--
1.81
20.58
15.9
58.82
137
217
51.28
625
-80
-55.25
-31.35
-47.85
-1429
-161
-164
Earnings Yield (Joel Greenblatt) %
--
--
--
--
--
-30.82
23.92
37.55
50.51
68.53
75.42
76.09
93.67
--
--
30.96
Forward Rate of Return (Yacktman) %
--
--
--
--
--
--
--
--
--
0.31
0.47
1.13
0.48
0.36
2.11
2.3
Shiller PE Ratio
--
--
--
--
--
--
--
--
4.72
--
--
--
--
--
--
-- Dividend Yield %

Valuation and Quality

Jun07
Jun08
Jun09
Jun10
Jun11
Jun12
Jun13
Jun14
Jun15
Jun16
Jun17
Jun18
Jun19
Jun20
Jun21
TTM Fiscal Period
--
533
99.36
221
134
97.74
84.74
71.2
76.12
50.07
49.32
44.73
22.09
18.51
84.28
77.41
Market Cap
--
521
84.76
158
72.19
39.69
25.81
68.31
6.74
-41.49
-57.59
-93.98
-39.02
10.21
69.87
60.66
Enterprise Value
--
348
97.08
108
59.76
42.72
33.96
26.4
25.44
15.96
15.36
13.8
5.54
2.92
9.93
9.12
Month End Stock Price
-322
-10.21
-10.93
28.85
15.25
11.45
9.28
-12.67
12.15
18.13
20.2
18.62
-3.06
-10.63
-7.14
-6.6
Net Cash per Share
-164
-4.72
4.51
42.11
39.06
56.52
70.25
61.98
82.74
91.57
97.41
97.79
82.9
32.42
16.32
14.74
Net Current Asset Value
-232
-7.15
-1.44
37.31
26.42
38.03
41.84
26.01
46.25
59.93
64.95
67.29
44.57
8.82
5.73
5.25
Net-Net Working Capital
--
--
--
--
--
105
141
152
201
184
181
196
134
39.75
7.46
4.49
Intrinsic Value: Projected FCF
--
--
--
--
--
--
--
--
--
--
--
35.34
25.72
9.43
6.62
6.18
Median PS Value
--
--
--
--
--
--
250
223
155
--
--
--
--
--
--
-- Peter Lynch Fair Value
1342
34.63
80.6
118
156
196
215
156
170
140
142
--
84.6
--
--
-- Graham Number
--
--
--
--
86.69
151
198
167
185
200
190
130
84.2
14.02
-9.78
-13.6
Earnings Power Value (EPV)
--
11.65
4.61
43.01
4.9
3.73
3.34
2.71
3.08
3.15
2.95
2.58
2.44
0.66
0.71
0.68
Altman Z-Score
N/A
N/A
5
7
5
5
5
4
8
4
4
3
4
2
3
5
Piotroski F-Score
--
--
-0.95
0.55
-1.88
-0.09
-1.71
-2.35
-3.19
-1.99
-2.13
-2.58
-1.75
-4.37
-4.33
-4.35
Beneish M-Score
0.76
0.28
0.36
1.08
0.99
0.83
0.83
0.94
0.77
0.65
0.7
0.56
0.7
0.53
0.51
0.59
Scaled Net Operating Assets
46.22
18.75
20.09
19.41
14.43
16.47
12.94
21
-7.68
-2.48
2.03
-7.25
17.27
-20.59
-39.89
-38.06
Sloan Ratio %
0.5
2.13
3.97
27.53
3.77
3.83
4.38
3.74
5.37
8.47
7.46
4.9
4.91
3.6
2.75
2.6
Current Ratio
0.28
1.79
3.13
24.07
3.02
3.2
3.71
2.5
3.58
6.25
5.89
4.26
3
2.35
1.94
1.93
Quick Ratio
0.01
1.42
2.1
19.18
2.08
1.57
1.45
0.44
1.64
2.61
2.47
1.82
0.86
0.15
0.23
0.28
Cash Ratio
20.98
9.99
27.04
223
90.17
33.89
41
29.31
24.35
32.72
57.94
50.34
31.61
--
--
-- Interest Coverage
0.06
360
348
216
146
72
54.36
59.4
34.2
26.4
17.88
19.21
14.4
5.77
17.15
17.73
Highest Stock Price
--
--
25.44
85.44
42.96
32.88
33.48
26.4
16.8
13.2
14.4
13.68
5.54
1.84
2.22
3.65
Lowest Stock Price
--
-5874
33.19
-100
-9.25
-2.27
-9.06
-8.08
-10.95
-4.86
-2.35
-0.94
-23
-59.27
-33.66
-33.66
Shares Buyback Ratio %
--
-3.49
--
-24.37
--
-0.31
--
--
-4.7
--
--
--
-37.44
-55.38
-16.61
-- Buyback Yield %
--
-97.47
54.54
16.79
212
16.51
-3.3
-4.81
4.27
-5.51
-0.37
1.87
-2.61
-52.99
-17.22
-12.47
YoY Rev. per Sh. Growth
--
-98.12
84.32
16.67
39.56
22.83
3.21
-49.69
14.81
-27.96
-1.49
-127
258
-811
28.11
45.86
YoY EPS Growth
--
-97.78
79.89
15.28
56.85
20.59
14.22
-15.09
21.62
-24.33
-35.6
-28.26
-37.15
-440
32.58
47.41
YoY EBITDA Growth
--
--
--
--
--
-35.13
12.96
22.37
13.71
2.69
-7.37
-18.74
-24.39
--
--
-- 5-Year EBITDA Growth Rate
0.03
1.53
1.54
1.96
2.16
2.25
2.32
2.62
2.83
3.06
3.17
3.22
3.39
5.62
6.85
8.49
Shares Outstanding (Basic Average)
0.03
1.53
1.02
2.05
2.24
2.29
2.5
2.7
2.99
3.14
3.21
3.24
3.99
6.35
8.49
8.49
Shares Outstanding (EOP)
--
--
--
--
1.51
1.31
0.52
0.08
0.33
0.64
1.17
1.32
1.9
0.74
1.07
0.66
Beta
10/01/07
09/26/08
09/17/09
09/07/10
09/12/11
09/13/12
09/12/13
09/15/14
09/17/15
10/07/16
10/19/17
10/19/18
10/15/19
12/07/20
10/13/21
  Filing Date
09/26/08
09/26/08
09/07/10
01/18/13
09/12/13
04/03/15
09/17/15
09/17/15
10/07/16
03/16/18
10/19/18
10/15/19
12/07/20
10/13/21
10/13/21
  Restated Filing Date
09/15/09
09/13/12
09/12/13
09/12/14
11/10/15
10/07/21
  Earnings Release Date
720
666
643
635
617
619
619
593
610
572
497
484
484
484
--
-- Number of Shareholders
--
285
256
586
760
634
501
454
424
--
--
--
--
--
--
-- Number of Employees
* All financial numbers are in millions except for per share data, ratios and percentage change.
GuruFocus Manual of Stocks™  |  Jan 23, 2022
China Green Agriculture Inc (NYSE:CGA)
www.gurufocus.com/stock/NYSE:CGA

Explanation

1. Predictability Rank

GuruFocus Predictability Rank is a proprietary ranking of the consistency of a business. We rank the predictability of companies based on the consistency of their revenue per share and EBITDA (earnings before interest, tax, depreciation and amortization) per share over the past 10 fiscal years. Our study found that there is a strong correlation between the stock performance and the predictability of a business. Over the long term, companies with higher predictability also have better stock performance.

The rank is from 1-star to 5-star, with 5-star as the best.

2. Financial Strength

GuruFocus Financial Strength Rank measures how strong a company's financial situation is. It is based on these factors:

  1. The debt burden that the company has as measured by its Interest Coverage (current year). The higher, the better.
  2. Debt to revenue ratio. The lower, the better.
  3. Altman Z-Score.

The rank is from 1 to 10, with 10 as the highest.

A Financial Strength rank of 8 or above indicates good financial strength; between 4-7 indicates fair financial strength; 3 or below means poor financial strength.

3. Profitability Rank

GuruFocus Profitability Rank indicates how profitable a company is and how likely it is that the company's business will stay that way. It is based on these factors:

  1. Operating Margin %.
  2. Piotroski F-Score.
  3. Trend of the Operating Margin percentage (five-year average). A company with an uptrend in profit margin will have a higher rank.
  4. Consistency of the profitability.
  5. Predictability Rank.

The rank is from 1 to 10, with 10 as the highest.

A Profitability Rank of 8 or above indicates good profitability; between 4-7 indicates fair profitability; 3 or below means poor profitability.

4. Peter Lynch Chart

In Peter Lynch's excellent book, "One Up on Wall Street," he used many charts to illustrate the valuation of stocks. “A quick way to tell if a stock is overpriced is to compare the price line to the earnings line. If you bought familiar growth companies – such as Shoney’s, The Limited, or Marriott – when the stock price fell well below the earnings line, and sold them when the stock price rose dramatically above it, the chances are you’d do pretty well.”

The original Peter Lynch Chart does have limitations due to the right side price scale is pre-set at 15 times the earnings scale on the left side. When the stock price and earnings line coincide, the price-to-earnings ratio is always 15 times. Instead of using the fixed PE Ratio of 15, our approach is using 15-year historical median PE without NRI Ratio for each stock.

The Peter Lynch Chart with earnings line at median PE without NRI ratio works well for the companies with steady growth and earnings trends, or the stalwarts, as coined by Lynch. These companies tend to be found in sectors such as consumer staples, healthcare, and utilities, where the consumption of the product or service is relatively independent of economic conditions. It does not work well with the sectors that are cyclical: industrials, chemicals, durable goods, and so forth.

5. GF Value

Based on the relationship between the current stock price and the GF Value, GuruFocus provides the following 6 evaluations:

  1. Possible Value Trap, Think Twice
  2. Significantly Overvalued
  3. Modestly Overvalued
  4. Fairly Valued
  5. Modestly Undervalued
  6. Significantly Undervalued
There is only a sufficient margin of safety when the stock is undervalued.

Disclaimer

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