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中国上市公司盈利能力研究英文

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Profitability of Chinese listed companies

1 Profitability study: Significance and key conclusions

1.1 Significance of profitability study

Profits are the core of business operations in a modern economy. Drive for profits

keep producers producing and retailers selling. As companies expand, capacity

expansion starts to grow beyond its own means. Fund raising becomes a

necessity. This can be achieved through loans, bonds or stocks. The key for

bank loans or bond issuance is credit worthiness, or borrowers’ ability to pay

back debt. For the stock market, the focus is on present and future profitability, in

terms of earnings, earnings growth, cash flows, margins and market shares. In

the direct capital market, capital investment destinations are determined through

comparing return on equity (ROE). Companies that can deliver earnings and

create maximum return on investment deserve the top picks.

Unlike the original capitalist or entrepreneur, money at the stock market level has

many choices of investment. It is much less attached to the original investment

plan and typically less picky about which industry or management (smart

investors do care about sector and management, but mainly from an investment

perspective, not from a personal one) it will invest in. Money is committed to

make money. The higher and the stronger profits are, the bigger the returns the

investment will reap.

While ROE profitability is at the centre of equity markets worldwide, less

emphasis to it has been given in China. The short life span of China’ s stock

exchange, excessive domestic liquidity in the past years and restrictions on

capital flow all appear to have directed attention away from profitability.

Management of some listed Chinese companies may also not to be focusing on

this issue.

In overseas markets, Chinese companies’ lack of profitability is probably the most

frequently cited concern amongst equity investors. Less anxiety is expressed in 4

the domestic A-shares markets, but a rising awareness of earnings and other

fundamentals has been evident recently. As Chinese equity markets develop and

mature, we believe that domestic investors will place a stronger emphasis on

profitability and demand higher returns on equity.

The profitability issue goes beyond capital markets and investors’ interests. It is

also a central pillar of a country’ s sustainable growth path, because profits

represent wealth accumulation. Improvement in profitability is a proxy of

productivity gains. One key lesson to be learnt from the Asian Financial Crisis in

the late 1990s is that economic growth must be associated with improvement in

productivity and profitability. The old Asian model of pursuing high growth

through continued capital and labour inputs delivered impressive results for years

or even decades, but ultimately failed. There is an abundant amount of

economics literature detailing the “ Asian model” and its flaws, so we shall not

extend the discussion further in this paper.

Nonetheless, it is clear that shifting away from “ quantitative expansion” or a

market share driven development pattern to “ qualitative expansion” or a

productivity driven development pattern is crucial for Chin a’ s long term

development strategy. This is about the sustainability of on-going rapid economic

development. This is about the long-term prospects of China.

Research articles focusing on the profitability and corporate governance of

Chinese listed companies from a macro perspective from China or international

financial institutions have been few and far between until recent years. Moreover,

we took our study a little further by comparing profitability on a global scale as

well as on an industry basis. To our knowledge, this has never been done before,

but is significant in order to understand the strength and weakness of the listed

companies. We also surveyed institutional investors, domestic and aboard, taking

advantage of the unique combination of this project. Again, we believe this to be

a new attempt at such work. 5

1.2 Basic conclusions

The key findings and conclusions from this project are listed below.

1) The Chinese listed companies in our survey generally recorded

respectable profitability, in comparison to listed companies in US, Europe

and Japan. A-shares companies seem to have higher ROE and margins

than those listed in Hong Kong, though a bad macro environment in Hong

Kong in the past few years probably lowered the profitability of Chinese

companies, which receive a large source of their revenue flow from the

SAR. Most overseas investors do not seem to be aware of the fact that the

A-shares have a higher profitability than the Hong Kong listed Chinese

companies.

2) There is a clear trend of declining R OE and net income margins amongst

companies listed in Shanghai and Shenzhen. While average margins in

the mid-1990s are in line with world standards; by the end of the 1990s,

they had fallen significantly. This may be related to the deflationary

environment at the macro level; this downward momentum in profitability is

worrying. Hong Kong listed Chinese companies do not seem to be afflicted

with this problem.

3) The falling margins of the Chinese manufacturing and consumer product

sectors are particularly alarming, because these of the key sectors of

China’ s economy. Profitability of some industries may be tied to the global

cycle, such as petrochemicals and aviation sectors, where price

movements and demand/supply balances are determined by global

markets. Utility companies have the steadiest ROE amongst the surveyed

companies, and enjoy higher margins and returns than their international

peers.

4) Both ROE and net income margins of the China listed companies tend to

fall once the listing process is completed. We divided companies by their

year of listing. From 1994 to 2000, each and every category saw their 6

ROE peak in either the year immediately before listing or in the listing year.

Most classes recorded consecutive falls in profitability since then. There is

no clear evidence that the Hong Kong listed Chinese companies follow the

same pattern.

5) In a poll we conducted amongst overseas and domestic institutional

investors, all the fund mangers surveyed marked profitability high on their

priority list. Most of them also think the margins of Chinese companies are

probably below the world average. While domestic investors are

enthusiastic to invest in the Hong Kong market through the QDII scheme,

only one third of the surveyed international fund managers indicated they

would invest in the A-shares market once QFII is introduced.

Our basic conclusion from this study is: listed companies, investors and stock

exchange authorities all need to place more emphasis on profitability and ROE

because they are the cornerstones of modern capitalism and capital markets. It is

a particularly challenging task, as China is set to liberalise its capital markets in

the next decade. This means both domestic and international capital would have

more options on what, or even whether, to invest in Chinese companies in the

future. Chinese companies will have to compete against their global peers for

capital. Profitability and return on equity are key valuation tools to attract

investors. Improving profitability is also crucial for China’ s long-term prospects,

as the economy needs to raise productivity.

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