Saturday 17 October 2026
Export BNC’s income statement to Excel — free account
BNB Standard Corporation
BNC Industrials Farm & Heavy Construction Machinery
In the quarter to July 2026, revenue fell 4.57%, EPS grew 84.1%, free cash flow fell 223.9% and total debt rose 989.6%, each against the same quarter a year earlier.
4.49
0.26
−5.47%
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| Dec '17 | Dec '18 | Dec '19 | Dec '20 | Dec '21 | Dec '22 | Dec '23 | Dec '24 | Apr '25 | Apr '26 | |
|---|---|---|---|---|---|---|---|---|---|---|
Piotroski F-Score |
3 | 4 | 6 | 3 | 4 | 4 | 3 | 2 | — | — |
P/E ratio |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 | 1.17 |
Altman Z-Score |
0.84 | (11.31) | (4.44) | (7.58) | (5.86) | (1.22) | (1.18) | (2.02) | 4.74 | 1.42 |
P/S ratio |
6.91 | 1.70 | 1.05 | 0.97 | 0.56 | 0.55 | 0.62 | 0.40 | 0.00 | 4.84 |
Altman Z″-Score (non-manufacturers) |
(18.05) | (42.97) | (25.28) | (25.14) | (21.22) | 0.00 | 4.04 | (0.71) | 6.35 | 7.24 |
P/FCF ratio |
0.00 | 0.00 | 19.35 | 131.52 | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
Beneish M-Score |
(3.79) | (5.77) | (4.83) | (5.83) | 1.95 | (3.73) | 8.74 | — | — | — |
P/Operating CF |
(162.92) | (14.37) | (14.85) | 37.82 | (5.25) | (2.55) | (5.13) | (7.18) | 0.02 | 25.90 |
P/B ratio |
35.28 | 83.88 | 0.00 | 0.00 | 0.00 | 0.42 | 0.35 | 0.66 | 0.00 | 0.47 |
Price to Tangible BV |
67.06 | 0.00 | 0.00 | 0.00 | 0.00 | 0.42 | 0.35 | 0.66 | 0.00 | 0.00 |
EV/Sales |
6.67 | 1.75 | 1.04 | 0.75 | 0.44 | (1.05) | (1.13) | (0.20) | (0.06) | 4.77 |
EV/EBITDA |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 2.47 | 3.51 | 0.00 | 0.00 | 0.00 |
EV/Operating CF |
(13.34) | (3.84) | 17.95 | 71.14 | (2.21) | 3.97 | 0.89 | 7.05 | (1.56) | (5.21) |
EV/FCF |
(12.54) | (3.48) | 19.17 | 102.06 | (2.15) | 3.90 | 0.88 | 6.52 | (1.74) | (0.35) |
Quick Ratio |
0.85 | 0.18 | 0.27 | 0.39 | 0.53 | 3.24 | 10.01 | 9.19 | 0.74 | 0.35 |
Current Ratio |
1.09 | 0.60 | 0.64 | 0.62 | 0.91 | 3.56 | 10.68 | 9.80 | 2.22 | 1.18 |
Net Debt/EBITDA |
0.60 | 0.05 | 0.45 | 1.03 | 0.98 | 3.68 | 4.28 | 3.00 | (1.11) | 0.01 |
Debt/Assets |
0.00% | 0.00% | 9.99% | 3.51% | 9.20% | 1.79% | 0.00% | 0.00% | 0.00% | 0.22% |
Debt/Equity |
0.00 | 0.00 | (1.14) | (0.13) | (0.14) | 0.03 | 0.00 | 0.00 | 0.00 | 0.00 |
Asset Turnover |
2.08 | 2.53 | 4.48 | 1.92 | 2.70 | 0.86 | 0.40 | 0.23 | 2.88 | 0.17 |
Operating CF/Net income |
0.46 | 0.60 | (0.50) | (0.47) | 0.87 | 0.53 | 2.11 | 0.97 | 0.30 | (0.23) |
Capex/Depreciation |
(1.87) | (1.66) | (0.02) | (0.03) | (0.21) | (0.04) | 0.01 | 0.00 | (0.12) | (427.10) |
Interest Coverage |
(102.21) | (1,662.24) | — | (135.78) | (706.61) | (162.15) | — | — | — | (189.94) |
| 1,405.14% | (590.89%) | 1,650.55% | 208.11% | 150.42% | (105.49%) | (21.44%) | (29.32%) | 8.17% | 74.48% | |
| (141.61%) | (125.13%) | (39.37%) | (39.70%) | (73.08%) | (45.41%) | (16.73%) | (26.07%) | 5.87% | 66.46% | |
ROIC |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 27.76% | (32.97%) |
Return on Tangible Assets |
(692.87%) | 928.68% | 113.49% | 84.85% | 1,091.68% | (40.38%) | (23.97%) | (34.68%) | 16.05% | 7,276.77% |
Average Days of Receivables |
21.39 | 8.01 | 3.32 | 1.44 | 4.80 | 0.08 | 0.99 | 1.69 | 0.00 | 0.00 |
Research and Development Expense of Revenue |
4.43% | 3.32% | 3.42% | 4.58% | 3.44% | 2.84% | 1.11% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
80.89% | 72.56% | 35.06% | 41.41% | 32.52% | 52.45% | 49.47% | 105.31% | 31.51% | 90.41% |
Intangible Assets out of Total Assets |
0.14 | 0.24 | 0.16 | 0.13 | 0.12 | 0.00 | 0.00 | 0.00 | 0.00 | 0.96 |
Share Based Compensation of Revenue |
0.00% | 0.00% | 5.18% | 3.26% | 2.71% | 2.73% | 2.71% | 2.94% | 0.00% | 0.26% |
Graham Net Nets |
0.01 | (0.06) | (0.11) | (0.30) | (0.64) | 2.30 | 2.77 | 1.48 | 208.63 | (0.16) |
Graham Number |
0.00 | 0.00 | 16.40 | 56.56 | 67.27 | 0.00 | 0.00 | 503.61 | 6,454.62 | 19.96 |
Earnings Yield |
(7.30%) | (24.61%) | (3.39%) | (22.18%) | (12.90%) | (96.01%) | (67.61%) | 11,243.94% | 7,308.58% | 85.38% |
Free Cash Flow Yield |
(7.70%) | (29.62%) | 5.17% | 0.76% | (36.95%) | (48.94%) | (206.36%) | (7.58%) | 9,494.73% | (284.36%) |
Revenue per Share |
70.62 | 78.48 | 119.78 | 64.95 | 103.40 | 19.09 | 10.27 | 3.76 | 19,994.29 | 0.64 |
Operating CF per Share |
(22.20) | (23.33) | 5.29 | 6.24 | (24.32) | (5.40) | (9.11) | (4.10) | 122.14 | (0.59) |
Capex per Share |
(1.98) | (2.22) | (0.02) | (0.07) | (0.43) | (0.05) | 0.00 | 0.00 | (69.29) | (8.25) |
Free Cash Flow per Share |
(24.19) | (25.55) | 5.26 | 6.17 | (24.75) | (5.45) | (9.11) | (4.10) | 52.86 | (8.84) |
Cash per Share |
24.17 | 2.08 | 7.26 | 17.43 | 16.37 | 31.54 | 18.59 | 12.69 | 1,535.00 | 0.07 |
Shareholders Equity per Share |
13.83 | 1.59 | (2.80) | (10.17) | (27.07) | 25.21 | 18.22 | 12.35 | 3,400.71 | 6.67 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
13.83 | 1.59 | (2.80) | (10.17) | (27.07) | 25.21 | 18.22 | 12.35 | 3,400.71 | 6.67 |
Free Cash Flow |
(2.47) | (3.12) | 0.67 | 0.81 | (3.26) | (3.22) | (6.13) | (3.06) | 0.07 | (403.99) |
Working Capital |
0.31 | (1.03) | (1.44) | (2.22) | (0.42) | 14.72 | 12.11 | 9.06 | 3.55 | 1.58 |
Capital Expenditures |
(0.20) | (0.27) | 0.00 | (0.01) | (0.06) | (0.03) | 0.00 | — | (0.10) | (377.12) |
Net Current Asset Value |
0.29 | (1.03) | (1.84) | (2.46) | (4.86) | 14.35 | 11.85 | 8.93 | 2.18 | (22.84) |
EV/EBIT |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 2.08 | 2.65 | 1.40 | 0.93 | 0.00 |
Capex to Sales |
0.03 | 0.03 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 12.86 |
Price to Operating Income |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 1.37 | 0.00 | 0.00 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.27 | 0.31 | 0.63 | 2.10 | 3.49 | 11.19 | 0.77 | 3.53 | 0.00 | 0.00 |
Cash ROIC |
(63.63%) | (696.92%) | 68.89% | 72.19% | 353.02% | (9.49%) | (24.74%) | (16.38%) | 1.07% | (130.91%) |
Accounts Receivable Turnover |
23.00 | 30.28 | 87.35 | 99.06 | 128.12 | 123.99 | 648.92 | 176.88 | 0.00 | 0.00 |
Accounts Payable Turnover |
3.21 | 3.67 | 5.69 | 3.85 | 6.84 | 7.94 | 6.95 | 5.14 | 12.84 | 5.44 |
Inventory Turnover |
8.34 | 9.78 | 9.85 | 8.93 | 30.37 | 27.90 | 19.75 | 18.75 | 10.85 | 5.60 |
Average Days of Payables |
135.62 | 98.11 | 62.67 | 93.59 | 45.85 | 43.47 | 35.80 | 66.47 | 45.69 | 94.01 |
Days of Inventory on Hand |
35.99 | 47.90 | 42.09 | 17.15 | 12.89 | 12.54 | 16.99 | 3.14 | 66.75 | 71.80 |
Average Receivables |
0.31 | 0.32 | 0.17 | 0.09 | 0.11 | 0.09 | 0.01 | 0.02 | — | — |
Average Payables |
1.65 | 1.94 | 1.88 | 1.81 | 1.57 | 1.28 | 0.92 | 0.59 | 1.40 | 3.77 |
Average Inventory |
0.64 | 0.73 | 1.08 | 0.78 | 0.35 | 0.36 | 0.32 | 0.16 | 1.66 | 3.67 |
Average Assets |
3.47 | 3.79 | 3.40 | 4.43 | 5.05 | 13.15 | 17.40 | 12.07 | 9.70 | 173.45 |
Average Common Equity |
(0.35) | 0.80 | (0.08) | (0.85) | (2.45) | 5.66 | 13.58 | 10.73 | 6.98 | 154.77 |
Columns are period end dates · fundamentals updated 28 Sep 2026