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NIUNiu Technologies
$2.10$165M
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  4. Financial Ratios

Niu Technologies (NIU) Financial Ratios

Latest Ratios: P/E Ratio -29.8x · EV/EBITDA 24.3x · ROE -4.2%. (2016–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

NIU Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$165M$242M$142M$172M$395M$1.3B$2.2B$654M$494M——
Enterprise Value$92M$-255708875$-288109083$-428202649$345M$1.4B$2.2B$591M$105M——
P/E Ratio →-29.76————5.7113.113.44———
P/S Ratio0.270.060.040.060.120.350.910.310.33——
P/B Ratio1.260.270.150.160.301.022.230.830.87——
P/FCF6.391.38—11.60—26.697.0517.35———
P/OCF3.170.682.711.83—3.874.753.6663.45——

P/E links to full P/E history page with 30-year chart

NIU EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—-0.06-0.09-0.160.110.380.890.280.07——
EV / EBITDA24.33-9.99——6.454.099.812.70———
EV / EBIT—————5.1010.992.82———
EV / FCF—-1.46—-28.93—29.366.9015.69———

NIU Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin19.6%19.6%15.2%21.5%21.1%21.9%22.9%23.4%13.4%7.1%-3.6%
Operating Margin-2.1%-2.1%-7.6%-12.0%-2.8%6.8%7.0%9.0%-21.3%-18.4%-63.8%
Net Profit Margin-0.9%-0.9%-5.9%-10.3%-1.6%6.1%6.9%9.2%-23.6%-24.0%-65.6%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-4.2%-4.2%-19.1%-22.6%-3.8%20.0%18.9%27.9%-284.7%——
ROA-1.4%-1.4%-8.0%-11.5%-2.0%10.5%10.0%14.1%-41.3%-41.4%-59.9%
ROIC-14.4%-14.4%-37.7%-33.0%-6.1%17.2%15.3%30.8%-738.2%——
ROCE-9.1%-9.1%-24.1%-25.8%-6.7%21.6%18.5%26.6%-122.5%—-485.0%

NIU Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.710.710.220.250.130.160.180.270.32——
Debt / EBITDA24.9424.94——3.280.580.810.99———
Net Debt / Equity—-0.55-0.46-0.55-0.040.10-0.05-0.08-0.68——
Net Debt / EBITDA-19.44-19.44——-0.930.37-0.21-0.29———
Debt / FCF—-2.84—-40.53—2.67-0.15-1.66—3.66—
Interest Coverage-9.17-9.17-37.55-197.06-11.4645.2426.7118.40-44.20-57.56-99.30

Net cash position: cash ($1.1B) exceeds total debt ($639M)

NIU Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.181.181.311.641.691.681.881.891.880.700.76
Quick Ratio0.850.850.921.281.341.441.711.631.640.550.57
Cash Ratio0.660.660.550.910.760.951.341.101.200.340.41
Asset Turnover—1.421.261.211.251.521.321.371.251.530.91
Inventory Turnover5.165.164.305.305.9910.7213.268.908.988.105.50
Days Sales Outstanding—25.3514.6432.7549.6428.1416.9322.7315.556.5733.37

NIU Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield—————17.5%7.6%29.1%———
FCF Yield15.7%72.5%—8.6%—3.7%14.2%5.8%———
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.9%——
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.9%——
Shares Outstanding—$80M$79M$78M$75M$80M$79M$77M$71M$74M$10M

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetHealthy
Cash FlowBurning
Top Statement Risk

Persistent Operating Cash Deficits

Market Pricing Reflects Structural Uncertainty

According to current market data, NIU trades at a P/S ratio of 0.25, which suggests that investors are heavily discounting the company's future growth prospects compared to historical averages and broader consumer durable peers, likely reflecting deep skepticism regarding the firm's ability to achieve sustainable profitability.

The forward P/E of 2.90 appears to imply an expectation of rapid earnings recovery that may be disconnected from the company's recent history of operating losses. This valuation gap warrants further investigation into whether the market is mispricing NIU as a distressed manufacturer rather than a potential high-growth technology ecosystem.

Capital Efficiency Remains Under Pressure

Based on reported figures, NIU's ROIC has deteriorated significantly, reaching -20.2% in 2025Q4, which indicates that the company is currently destroying shareholder value rather than compounding it, a trend that stands in stark contrast to the positive returns observed in more stable periods like 2025Q3.

The volatility in ROIC suggests that the company's capital allocation strategy is highly sensitive to fluctuations in operating margins and asset turnover. Investors should monitor whether management can stabilize these returns as they navigate the transition between premium and mass-market product segments.

Working Capital Dynamics Signal Strain

As reported in financial statements, NIU's cash conversion cycle has fluctuated wildly, reaching -30 days in 2025Q4, which suggests that while the company may be leveraging supplier credit to manage liquidity, the underlying inventory management remains inconsistent and potentially inefficient compared to industry standards.

The DIO of 108 days in 2025Q4 indicates a potential buildup of unsold inventory, which may be masking underlying demand weakness. This trend appears to contradict the company's goal of maintaining a lean, high-turnover retail model and warrants closer scrutiny of channel inventory levels.

Cash Reserves Buffer Operational Volatility

According to the most recent quarterly filings, NIU maintains a current ratio of 1.18, which provides a necessary, albeit tightening, liquidity buffer against the company's ongoing operational losses and the inherent volatility of the competitive Chinese electric two-wheeler market as observed over the last ten quarters.

While the $1.1 billion cash position offers a significant safety net, the decline in the quick ratio to 0.85 suggests that the company's liquidity is increasingly tied up in inventory. This shift may limit management's flexibility to respond to sudden market downturns or competitive pricing wars.

Misapplication of Traditional Auto Metrics

The most commonly misapplied metric for NIU is the P/E ratio, which, given the company's frequent operating losses and negative net margins, provides little insight into the firm's true earning power or its potential as a data-driven consumer electronics platform.

Investors should instead focus on EV/Sales or metrics related to user ecosystem engagement, as the P/E ratio obscures the company's heavy investment in R&D and brand building. Relying on traditional auto-manufacturing valuation multiples may lead to an incomplete assessment of the company's long-term strategic value.

Download Financial Ratios Data

Includes 30+ ratios · 10 years · Updated daily

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NIU — Frequently Asked Questions

Quick answers to the most common questions about buying NIU stock.

What is Niu Technologies's P/E ratio?

Niu Technologies's current P/E ratio is -29.8x. The historical average is 7.4x.

What is Niu Technologies's EV/EBITDA?

Niu Technologies's current EV/EBITDA is 24.3x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 5.8x.

What is Niu Technologies's ROE?

Niu Technologies's return on equity (ROE) is -4.2%. The historical average is -33.5%.

Is NIU stock overvalued?

Based on historical data, Niu Technologies is trading at a P/E of -29.8x. Compare with industry peers and growth rates for a complete picture.

What are Niu Technologies's profit margins?

Niu Technologies has 19.6% gross margin and -2.1% operating margin.

How much debt does Niu Technologies have?

Niu Technologies's Debt/EBITDA ratio is 24.9x, indicating high leverage. A ratio above 4x may signal elevated financial risk.