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Friday 6 November 2026
Export CLEUF’s income statement to Excel — free account
China Liberal Education Holdings Limited
CLEUF Consumer Defensive Education & Training Services
China Liberal Education Holdings Limited’s revenue for fiscal 2023 (year ended December 2023) was $2.9 million, down 44.7% from fiscal 2022.
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| Dec '17 | Dec '18 | Dec '19 | Dec '20 | Dec '21 | Dec '22 | Dec '23 | |
|---|---|---|---|---|---|---|---|
Piotroski F-Score |
— | — | — | 6 | 3 | 5 | 3 |
P/E ratio |
98.00 | 98.00 | 98.00 | 1.07 | 0.81 | 0.00 | 0.00 |
Altman Z-Score |
— | — | — | 2.79 | 1.49 | (0.02) | 0.89 |
P/S ratio |
0.00 | 0.00 | 0.00 | 0.15 | 0.05 | 0.02 | 0.00 |
P/FCF ratio |
78.15 | 78.15 | 78.15 | 3.47 | 0.00 | 0.11 | 0.00 |
Altman Z″-Score (non-manufacturers) |
— | 12.56 | 7.86 | 17.70 | 32.42 | 1.32 | 16.11 |
P/Operating CF |
8.15 | 8.15 | 8.15 | 6.42 | 2.21 | 1.68 | 0.30 |
Beneish M-Score |
— | — | (2.21) | (0.56) | (3.83) | 299.93 | 68.41 |
P/B ratio |
0.32 | 0.32 | 0.32 | 0.11 | 0.01 | 0.01 | 0.00 |
Price to Tangible BV |
0.32 | 0.32 | 0.32 | 0.11 | 0.01 | 0.00 | 0.00 |
EV/Sales |
0.00 | 0.00 | 0.00 | (0.43) | (3.60) | (0.70) | (0.82) |
EV/EBITDA |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 5.98 | 17.00 |
EV/Operating CF |
(3.28) | (3.28) | (3.28) | (7.17) | 13.66 | (2.82) | 10.67 |
EV/FCF |
(3.28) | (3.28) | (3.28) | (9.78) | 13.42 | (3.39) | 7.68 |
Quick Ratio |
4.59 | 5.51 | 2.31 | 10.64 | 20.98 | 0.65 | 9.92 |
Current Ratio |
7.02 | 5.93 | 3.41 | 11.11 | 26.00 | 0.92 | 10.53 |
Net Debt/EBITDA |
(0.01) | (2.39) | (3.01) | (3.29) | 28.33 | 7.57 | 21.74 |
Debt/Assets |
0.00% | 0.00% | 0.15% | 0.71% | 0.11% | 0.96% | 2.23% |
Debt/Equity |
0.00 | 0.00 | 0.00 | 0.01 | 0.00 | 0.02 | 0.02 |
Asset Turnover |
0.69 | 1.61 | 0.82 | 0.51 | 0.14 | 0.07 | 0.03 |
Operating CF/Net income |
(4.28) | 0.31 | (0.77) | 0.53 | 1.13 | (0.25) | 0.76 |
Capex/Depreciation |
0.00 | (1.84) | (0.42) | (0.37) | (0.24) | (7.72) | 0.00 |
Interest Coverage |
21.91 | 9.26 | 85.03 | 14.18 | (12.43) | (11.34) | (3.23) |
| 19.56% | 17.92% | 8.40% | 14.37% | (4.66%) | (3.23%) | (7.69%) | |
| 15.49% | 28.24% | 6.83% | 12.32% | (4.43%) | (2.29%) | (5.61%) | |
ROIC |
0.00% | 16.21% | 9.29% | 13.35% | (7.84%) | (1.88%) | (1.22%) |
Return on Tangible Assets |
22.13% | 23.19% | 10.69% | 10.73% | (2.98%) | 108.45% | (8.35%) |
Average Days of Receivables |
275.27 | 141.64 | 149.83 | 494.38 | 229.91 | 66.77 | 5,242.33 |
Research and Development Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
24.45% | 26.69% | 26.19% | 28.45% | 100.55% | 92.91% | 101.00% |
Intangible Assets out of Total Assets |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.10 | 0.10 |
Share Based Compensation of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 58.53% | 54.28% | 0.00% |
Graham Net Nets |
2.46 | 2.46 | 2.46 | 8.70 | 94.46 | (68.60) | 988.28 |
Graham Number |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Earnings Yield |
1.02% | 1.02% | 1.02% | 93.26% | 124.06% | (133.68%) | (916.16%) |
Free Cash Flow Yield |
1.28% | 1.28% | 1.28% | 28.85% | (540.92%) | 944.91% | (4,047.72%) |
Revenue per Share |
13,989.13 | 17,312.26 | 18,920.73 | 15,449.04 | 6,786.97 | 5,328.60 | 1,491.81 |
Operating CF per Share |
(13,374.61) | 942.47 | (1,218.23) | 1,955.47 | (2,451.61) | 432.55 | (1,956.17) |
Capex per Share |
0.00 | (300.60) | (63.72) | (65.20) | (7.64) | (625.96) | 0.00 |
Free Cash Flow per Share |
(13,374.61) | 641.87 | (1,281.95) | 1,890.26 | (2,459.25) | (193.40) | (1,956.17) |
Cash per Share |
28.80 | 7,477.86 | 6,128.23 | 15,400.75 | 56,730.38 | 12,378.03 | 10,512.17 |
Shareholders Equity per Share |
14,944.56 | 18,905.61 | 18,647.85 | 35,802.73 | 72,840.65 | 63,805.06 | 34,391.33 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
14,944.56 | 18,905.61 | 18,647.85 | 35,802.73 | 72,840.65 | 63,805.06 | 34,391.33 |
Free Cash Flow |
(3.72) | 0.18 | (0.36) | 0.61 | (1.42) | (0.19) | (3.78) |
Working Capital |
3.86 | 3.53 | 4.02 | 11.22 | 41.88 | (1.58) | 59.36 |
Capital Expenditures |
(0.01) | (0.08) | (0.02) | (0.02) | 0.00 | (0.61) | — |
Net Current Asset Value |
3.86 | 3.53 | 4.01 | 11.19 | 41.88 | (23.09) | 59.33 |
EV/EBIT |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Capex to Sales |
0.00 | 0.02 | 0.00 | 0.00 | 0.00 | 0.12 | 0.00 |
Price to Operating Income |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other line items | |||||||
Depreciation/Fixed assets |
0.68 | 0.45 | 0.55 | 1.17 | 0.53 | 4.01 | 14.19 |
Cash ROIC |
(89.32%) | 2.43% | (5.17%) | 3.67% | (1.90%) | (0.25%) | (4.28%) |
Accounts Receivable Turnover |
1.54 | 2.01 | 2.61 | 1.12 | 0.84 | 3.05 | 0.14 |
Accounts Payable Turnover |
13.06 | 17.52 | 38.92 | 24.47 | 7.81 | 2.54 | 1.85 |
Inventory Turnover |
0.00 | 0.00 | (12.61) | (6.87) | 5.78 | 6.00 | 6.84 |
Average Days of Payables |
31.56 | 16.42 | 5.55 | 21.19 | 53.71 | 234.99 | 168.82 |
Days of Inventory on Hand |
0.00 | 0.00 | (89.50) | 33.22 | 63.88 | 59.70 | 49.49 |
Average Receivables |
2.53 | 2.40 | 2.01 | 4.48 | 4.63 | 1.71 | 21.20 |
Average Payables |
0.17 | 0.15 | 0.09 | 0.09 | 0.15 | 0.47 | 0.67 |
Average Inventory |
— | — | (0.27) | (0.31) | 0.20 | 0.20 | 0.18 |
Average Assets |
5.61 | 2.98 | 6.41 | 9.81 | 28.20 | 73.81 | 88.39 |
Average Common Equity |
4.44 | 4.70 | 5.22 | 8.41 | 26.80 | 52.22 | 64.51 |
Columns are period end dates · fundamentals updated 26 Oct 2026