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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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−100.00%
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| Dec '23 | Dec '22 | Dec '21 | Dec '20 | Dec '19 | Dec '18 | Dec '17 | |
|---|---|---|---|---|---|---|---|
Piotroski F-Score |
3 | 5 | 3 | 6 | — | — | — |
P/E ratio |
0.00 | 0.00 | 0.81 | 1.07 | 98.00 | 98.00 | 98.00 |
Altman Z-Score |
0.89 | (0.02) | 1.49 | 2.79 | — | — | — |
P/S ratio |
0.00 | 0.02 | 0.05 | 0.15 | 0.00 | 0.00 | 0.00 |
P/FCF ratio |
0.00 | 0.11 | 0.00 | 3.47 | 78.15 | 78.15 | 78.15 |
Altman Z″-Score (non-manufacturers) |
16.11 | 1.32 | 32.42 | 17.70 | 7.86 | 12.56 | — |
P/Operating CF |
0.30 | 1.68 | 2.21 | 6.42 | 8.15 | 8.15 | 8.15 |
Beneish M-Score |
68.41 | 299.93 | (3.83) | (0.56) | (2.21) | — | — |
P/B ratio |
0.00 | 0.01 | 0.01 | 0.11 | 0.32 | 0.32 | 0.32 |
Price to Tangible BV |
0.00 | 0.00 | 0.01 | 0.11 | 0.32 | 0.32 | 0.32 |
EV/Sales |
(0.82) | (0.70) | (3.60) | (0.43) | 0.00 | 0.00 | 0.00 |
EV/EBITDA |
17.00 | 5.98 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
EV/Operating CF |
10.67 | (2.82) | 13.66 | (7.17) | (3.28) | (3.28) | (3.28) |
EV/FCF |
7.68 | (3.39) | 13.42 | (9.78) | (3.28) | (3.28) | (3.28) |
Quick Ratio |
9.92 | 0.65 | 20.98 | 10.64 | 2.31 | 5.51 | 4.59 |
Current Ratio |
10.53 | 0.92 | 26.00 | 11.11 | 3.41 | 5.93 | 7.02 |
Net Debt/EBITDA |
21.74 | 7.57 | 28.33 | (3.29) | (3.01) | (2.39) | (0.01) |
Debt/Assets |
2.23% | 0.96% | 0.11% | 0.71% | 0.15% | 0.00% | 0.00% |
Debt/Equity |
0.02 | 0.02 | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 |
Asset Turnover |
0.03 | 0.07 | 0.14 | 0.51 | 0.82 | 1.61 | 0.69 |
Operating CF/Net income |
0.76 | (0.25) | 1.13 | 0.53 | (0.77) | 0.31 | (4.28) |
Capex/Depreciation |
0.00 | (7.72) | (0.24) | (0.37) | (0.42) | (1.84) | 0.00 |
Interest Coverage |
(3.23) | (11.34) | (12.43) | 14.18 | 85.03 | 9.26 | 21.91 |
| (7.69%) | (3.23%) | (4.66%) | 14.37% | 8.40% | 17.92% | 19.56% | |
| (5.61%) | (2.29%) | (4.43%) | 12.32% | 6.83% | 28.24% | 15.49% | |
ROIC |
(1.22%) | (1.88%) | (7.84%) | 13.35% | 9.29% | 16.21% | 0.00% |
Return on Tangible Assets |
(8.35%) | 108.45% | (2.98%) | 10.73% | 10.69% | 23.19% | 22.13% |
Average Days of Receivables |
5,242.33 | 66.77 | 229.91 | 494.38 | 149.83 | 141.64 | 275.27 |
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 |
101.00% | 92.91% | 100.55% | 28.45% | 26.19% | 26.69% | 24.45% |
Intangible Assets out of Total Assets |
0.10 | 0.10 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Share Based Compensation of Revenue |
0.00% | 54.28% | 58.53% | 0.00% | 0.00% | 0.00% | 0.00% |
Graham Net Nets |
988.28 | (68.60) | 94.46 | 8.70 | 2.46 | 2.46 | 2.46 |
Graham Number |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Earnings Yield |
(916.16%) | (133.68%) | 124.06% | 93.26% | 1.02% | 1.02% | 1.02% |
Free Cash Flow Yield |
(4,047.72%) | 944.91% | (540.92%) | 28.85% | 1.28% | 1.28% | 1.28% |
Revenue per Share |
1,491.81 | 5,328.60 | 6,786.97 | 15,449.04 | 18,920.73 | 17,312.26 | 13,989.13 |
Operating CF per Share |
(1,956.17) | 432.55 | (2,451.61) | 1,955.47 | (1,218.23) | 942.47 | (13,374.61) |
Capex per Share |
0.00 | (625.96) | (7.64) | (65.20) | (63.72) | (300.60) | 0.00 |
Free Cash Flow per Share |
(1,956.17) | (193.40) | (2,459.25) | 1,890.26 | (1,281.95) | 641.87 | (13,374.61) |
Cash per Share |
10,512.17 | 12,378.03 | 56,730.38 | 15,400.75 | 6,128.23 | 7,477.86 | 28.80 |
Shareholders Equity per Share |
34,391.33 | 63,805.06 | 72,840.65 | 35,802.73 | 18,647.85 | 18,905.61 | 14,944.56 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
34,391.33 | 63,805.06 | 72,840.65 | 35,802.73 | 18,647.85 | 18,905.61 | 14,944.56 |
Free Cash Flow |
(3.78) | (0.19) | (1.42) | 0.61 | (0.36) | 0.18 | (3.72) |
Working Capital |
59.36 | (1.58) | 41.88 | 11.22 | 4.02 | 3.53 | 3.86 |
Capital Expenditures |
— | (0.61) | 0.00 | (0.02) | (0.02) | (0.08) | (0.01) |
Net Current Asset Value |
59.33 | (23.09) | 41.88 | 11.19 | 4.01 | 3.53 | 3.86 |
EV/EBIT |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Capex to Sales |
0.00 | 0.12 | 0.00 | 0.00 | 0.00 | 0.02 | 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 |
14.19 | 4.01 | 0.53 | 1.17 | 0.55 | 0.45 | 0.68 |
Cash ROIC |
(4.28%) | (0.25%) | (1.90%) | 3.67% | (5.17%) | 2.43% | (89.32%) |
Accounts Receivable Turnover |
0.14 | 3.05 | 0.84 | 1.12 | 2.61 | 2.01 | 1.54 |
Accounts Payable Turnover |
1.85 | 2.54 | 7.81 | 24.47 | 38.92 | 17.52 | 13.06 |
Inventory Turnover |
6.84 | 6.00 | 5.78 | (6.87) | (12.61) | 0.00 | 0.00 |
Average Days of Payables |
168.82 | 234.99 | 53.71 | 21.19 | 5.55 | 16.42 | 31.56 |
Days of Inventory on Hand |
49.49 | 59.70 | 63.88 | 33.22 | (89.50) | 0.00 | 0.00 |
Average Receivables |
21.20 | 1.71 | 4.63 | 4.48 | 2.01 | 2.40 | 2.53 |
Average Payables |
0.67 | 0.47 | 0.15 | 0.09 | 0.09 | 0.15 | 0.17 |
Average Inventory |
0.18 | 0.20 | 0.20 | (0.31) | (0.27) | — | — |
Average Assets |
88.39 | 73.81 | 28.20 | 9.81 | 6.41 | 2.98 | 5.61 |
Average Common Equity |
64.51 | 52.22 | 26.80 | 8.41 | 5.22 | 4.70 | 4.44 |
Columns are period end dates · fundamentals updated 26 Oct 2026