Financial Indicator Interpretation (Updated)

Indicator Name Calculation Formula Meaning & Interpretation How to Assess / Reference Standards I. Per-Share Indicators Basic Earnings Per Share (EPS) Net profit attributable to parent company shareholders ÷ Total number of shares The most critical profitability metric—measures how much profit is generated per share Higher values are better; year-on-year growth matters more; e.g., Jiahua: 0.74, Luotuo: 0.71 Diluted EPS EPS assuming full conversion of all convertible bonds/options A more conservative measure than basic EPS, guarding against sudden share dilution from new issuances A large gap between diluted and basic EPS indicates significant potential for share issuance. Book Value Per Share (BVPS) Total net assets ÷ Total number of shares The book value (“net worth”) attributable to each share P/B ratio = Stock price ÷ BVPS; P/B < 1 means “trading below book value”—i.e., market price is lower than book value. Operating Cash Flow Per Share Net operating cash flow ÷ Total number of shares Actual cash received per share—harder to manipulate than EPS Compare with EPS; persistently lower operating cash flow per share than EPS suggests low-quality earnings. Retained Earnings Per Share Cumulative retained earnings ÷ Total number of shares How much the company has “saved up” for future dividends or reinvestment Higher values imply greater dividend potential; persistently high retained earnings without dividends may signal lack of attractive investment opportunities. Reserve Fund Per Share Capital reserve ÷ Total number of shares Primarily derived from share issuance premiums; usable for share capitalization (bonus issues) High reserve fund per share signals potential for “high bonus issue” (e.g., stock dividends); cannot be used directly for cash dividends. II. Profitability Indicators Total Operating Revenue Sum of all operating revenues Measures the company’s scale and industry standing Assess growth via YoY or QoQ rates—not absolute value alone. Total Profit Operating profit + non-operating income/expenses (pre-tax) Profit before tax after deducting all costs and expenses Compare with net profit to gauge tax burden impact. Net Profit Attributable to Parent Company Shareholders Net profit attributable to parent company shareholders The most critical profit figure—the source of distributable profits to shareholders Compare with non-recurring net profit to assess earnings quality. Non-Recurring Net Profit Net profit attributable to parent company shareholders − Non-recurring gains/losses Profit excluding one-off items such as asset sales, government subsidies, and investment gains More reflective of core operations than net profit; if net profit is high but non-recurring net profit is low, earnings may be artificially inflated by one-offs—a key red-flag indicator. III. Profitability Metrics Return on Average Equity (ROE) Net profit ÷ Average net assets (average of beginning and ending balances) Warren Buffett’s most favored metric—measures how much profit $100 of shareholder equity generates >15%: Excellent; 10–15%: Good; 5–10%: Fair; <5%: Poor (red-flag threshold); using average net assets yields greater accuracy. Diluted ROE Net profit ÷ Ending net assets ROE calculated using ending-period net assets—more conservative than average ROE If difference between the two is small, either suffices; a large discrepancy implies substantial intra-year changes in net assets. Gross Profit Margin (Revenue − Cost of Goods Sold) ÷ Revenue For every $100 of revenue, how much remains after direct production costs—reflects product competitiveness and pricing power Higher is better; e.g., Moutai >90%, steel sector ~5–10%; inter-industry comparisons are meaningless—only intra-industry comparisons matter.

The 'White Petroleum' of the Carbon-Neutral Era: ALB, SQM, and LTHM Lithium Mining Assets Are Due for Revaluation

From a growth perspective, Albemarle’s compound annual revenue growth over the past five years was −3.04%, while its net profit growth stood at 2.33%. Its free cash flow, however, performed relatively well, achieving a robust compound annual growth rate of 17.24%. Financially, Albemarle does not currently qualify as an outstanding investment candidate—its performance exhibits pronounced cyclicality. Yet this situation could change dramatically going forward, as lithium demand is poised for explosive growth. On the revenue side, Albemarle’s top line has remained stable over recent years, with a temporary dip in 2020 due to pandemic-related disruptions. By business segment, bromine and catalyst operations have remained steady, while future earnings growth will primarily stem from lithium sales. 4. Q2 2021 Highlights (Unless otherwise noted, all percentage changes reflect year-on-year comparisons.) • Net income: USD 424.6 million, or USD 3.62 per diluted share—including gains from the divestiture of the Fine Chemical Services (FCS) business. • Adjusted diluted EPS: USD 0.89, up 4% year-on-year. • Net sales: USD 773.9 million, up 1%; up 5% excluding FCS. • Adjusted EBITDA: USD 194.6 million, up 5%; up 13% excluding FCS. • Revised full-year 2021 guidance reflects stronger-than-expected lithium performance, lower interest expenses and tax rates—partially offset by rising bromine raw material costs and supply chain disruptions; updated guidance also incorporates the FCS divestiture. • Completed sale of FCS on June 1, 2021, for approximately USD 570 million in cash and stock. • La Negra III/IV commissioning is underway, with commercial production expected in the first half of 2022. Driven by sustained strong demand for lithium and bromine products, Albemarle delivered another solid quarter, generating USD 195 million in adjusted EBITDA. The company is now in the final stages of two lithium projects, which—once fully operational—are expected to double its lithium production capacity to approximately 175,000 metric tons. This includes La Negra III/IV, whose construction is complete and commissioning ongoing. Albemarle remains firmly focused on advancing all lithium projects to meet customer demand and accelerate profitable growth. We now focus specifically on revenue and growth performance within the lithium segment. Lithium net sales totaled USD 320.3 million, up USD 36.6 million year-on-year (+13%), driven primarily by higher volumes (+17%), largely attributable to accelerated orders under long-term agreements. Average prices for carbonate and technical-grade products declined slightly year-on-year (−4%), resulting in modestly lower overall pricing this quarter. Adjusted EBITDA for lithium amounted to USD 109.4 million, up USD 14.9 million year-on-year—mainly attributable to increased net sales and higher spodumene output from the Talison joint venture.

Sociedad Química y Minera de Chile SA Pfd Series B EBIT Data

Jul 22, 2026

TradingView displays EBIT financial data for Sociedad Química y Minera de Chile SA Pfd Series B, trading under symbol SQM_B0 on the Santiago Stock Exchange.

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EBIT of Sociedad Quimica y Minera de Chile SA Pfd Series B

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