Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. China National Building Material Co's selling, general, & admin. expense for the
three
months ended in Dec. 2025 was $2,686 Mil.
Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Dec. 2025 was $4,416 Mil.
China National Building Material Co (OTCPK:CBUMF) Selling, General, & Admin. Expense Explanation
An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.
Warren Buffett likes companies with consistent SGA as the percentage of gross profit.
Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.
If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.
China National Building Material Co Selling, General, & Admin. Expense Related Terms
China National Building Material Co Selling, General, & Admin. Expense Historical Data
* 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 Selling, General, & Admin. Expense Chart
CBUMF vs CRH, VMC, MLM: Selling, General, & Admin. Expense Comparison
For the Building Materials subindustry, China National Building Material Co's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
China National Building Material Co Selling, General, & Admin. Expense vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, China National Building Material Co's Selling, General, & Admin. Expense distribution charts can be found below:
* The bar in red indicates where China National Building Material Co's Selling, General, & Admin. Expense falls into.
China National Building Material Co Selling, General, & Admin. Expense Calculation
Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.
Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was $4,416 Mil.
* 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.
What does a Selling, General, & Admin. Expense of $4,416 Mil mean?
China National Building Material Co (CBUMF) has a Selling, General, & Admin. Expense of $4,416 Mil as of Dec. 2025. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on China National Building Material Co and its competitors.
Is China National Building Material Co's Selling, General, & Admin. Expense too high?
China National Building Material Co's current Selling, General, & Admin. Expense is $4,416 Mil. Overall, China National Building Material Co has a GF Score™ of 46/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China National Building Material Co's Selling, General, & Admin. Expense compare to CRH and VMC?
China National Building Material Co's Selling, General, & Admin. Expense of $4,416 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 Selling, General, & Admin. Expense for a Building Materials company?
A good Selling, General, & Admin. Expense depends on the Building Materials industry context. However, Selling, General, & Admin. Expense 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 Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on China National Building Material Co and its competitors. China National Building Material Co's current Selling, General, & Admin. Expense is $4,416 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 (CBUMF) is currently considered Fairly Valued. The stock's GF Value™ is $0.50, compared to a current price of $0.52 — trading 3.6% above its estimated fair value. The current Selling, General, & Admin. Expense is $4,416 Mil. China National Building Material Co's overall GF Score™ is 46/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For China National Building Material Co (CBUMF), the current Selling, General, & Admin. Expense is $4,416 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 (CBUMF) Overvalued in 2026?
Based on GuruFocus' analysis, China National Building Material Co stock appears to be overvalued.
The current stock price of $0.52 is trading 3.6% above its estimated GF Value™ of $0.50.
GuruFocus considers China National Building Material Co to be Fairly Valued.
Key valuation signals for CBUMF:
Selling, General, & Admin. Expense: $4,416 Mil
GF Value™: $0.50 vs. price of $0.52 (3.6% above fair value)
No single metric tells the full story. See the CBUMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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.
46GF Score
Get the complete analysis for CBUMF
Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CBUMF has been successfully added to your 
