CBUMY (China National Building Material Co) Goodwill: $4,519 Mil (As of Dec. 2025)


CBUMY China National Building Material Co Ltd CBUMY
70 GF Score
Price $29.97
GF Value $24.87
Valuation Modestly Overvalued
! 8 Warning Signs
View Full Analysis

What is China National Building Material Co Goodwill?

China National Building Material Co CBUMY -8.66% 70 Goodwill is $4,519 Mil as of Dec. 2025. GuruFocus rates CBUMY with a GF Score™ of 70/100 and a GF Value™ of $24.87 (Modestly Overvalued). The stock has 8 warning signs investors should review.

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. China National Building Material Co's goodwill for the quarter that ended in Dec. 2025 was $4,519 Mil.


China National Building Material Co  (OTCPK:CBUMY) Goodwill Explanation

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

China National Building Material Co's Goodwill-to-Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (A: Dec. 2025 )=Goodwill/Total Assets
=4519.15/69505.695
=0.07

China National Building Material Co's Goodwill-to-Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (Q: Dec. 2025 )=Goodwill/Total Assets
=4519.15/69505.695
=0.07

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


China National Building Material Co Goodwill Related Terms


China National Building Material Co Goodwill Historical Data

* Premium members only.

The historical data trend for China National Building Material Co's Goodwill can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

China National Building Material Co Goodwill Chart

China National Building Material Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5,083.81 4,680.99 4,515.79 4,721.61 4,519.15

China National Building Material Co Quarterly Data
Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Goodwill Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 4,721.61 4,793.47 4,892.98 4,928.80 4,519.15
CBUMY
70GF Score
China National Building Material Co Ltd CBUMY
Goodwill is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China National Building Material Co Goodwill Calculation

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.

Frequently Asked Questions Learn more about Goodwill →
What does a Goodwill of $4,519 Mil mean?
China National Building Material Co (CBUMY) has a Goodwill of $4,519 Mil as of Dec. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on China National Building Material Co and its competitors.
Is China National Building Material Co's Goodwill too high?
China National Building Material Co's current Goodwill is $4,519 Mil. Overall, China National Building Material Co has a GF Score™ of 70/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China National Building Material Co's Goodwill compare to CRH and VMC?
China National Building Material Co's Goodwill of $4,519 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Goodwill for a Building Materials company?
A good Goodwill depends on the Building Materials industry context. However, Goodwill should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on China National Building Material Co and its competitors. China National Building Material Co's current Goodwill is $4,519 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China National Building Material Co stock overvalued right now?
Based on GuruFocus' analysis, China National Building Material Co (CBUMY) is currently considered Modestly Overvalued. The stock's GF Value™ is $24.87, compared to a current price of $29.97 — trading 20.5% above its estimated fair value. The current Goodwill is $4,519 Mil. China National Building Material Co's overall GF Score™ is 70/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill calculated?
Goodwill is calculated from a company's financial statements. For China National Building Material Co (CBUMY), the current Goodwill is $4,519 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is China National Building Material Co (CBUMY) Overvalued in 2026?

Based on GuruFocus' analysis, China National Building Material Co stock appears to be overvalued. The current stock price of $29.97 is trading 20.5% above its estimated GF Value™ of $24.87. GuruFocus considers China National Building Material Co to be Modestly Overvalued.

Key valuation signals for CBUMY:

  • Goodwill: $4,519 Mil
  • GF Value™: $24.87 vs. price of $29.97 (20.5% above fair value)
  • GF Score™: 70/100 with 8 warning signs

No single metric tells the full story. See the CBUMY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China National Building Material Co Business Description

Address No. 17 Fuxing Road, 21st Floor, Tower 2 (Building B), Guohai Plaza, Haidian District, Beijing, CHN, 100036
China National Building Material Co Ltd. is a state-owned building material holding company. It has three reportable segments: Basic building materials segment, New materials segment, and Engineering technology service segment. The company's majority of revenue is from the Basic building materials segment. Geographically, the company operates in the PRC, Asia, Europe, the Middle East, Africa, the Americas, and other regions, with the maximum revenue from the PRC and Africa.
70GF Score

Get the complete analysis for CBUMY

Goodwill is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$29.97
Price
$24.87
GF Value