000761SZSE

"2026 Annual Tracking Rating Report of Benxi Steel Plate Co., Ltd."

Bengang Steel Plates Co., Ltd.··25 pages

✨ AI Summary

This report presents the annual tracking rating for Benxi Steel Plate Co., Ltd. for 2026, confirming its credit rating of AA+ with a stable outlook. The report highlights the company's financial challenges, including ongoing losses and rising debt levels, while noting its market position and operational strengths. The rating reflects the support from its parent company, Benxi Steel Group, which provides unconditional guarantees for its debt obligations.

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Full Translation

AI Translation· azure_openai

Issuer and Rating Results

Issuer: Benxi Steel Plate Co., Ltd.
Rating Result: AA+/Stable
Guarantor: Benxi Steel Group Co., Ltd.
Rating Result: AAA/Stable
Bond: "Benxi Convertible Bond"
Rating Result: AAA

Rating Reasons

According to international practices and regulatory requirements, China Chengxin International is required to conduct tracking ratings for the bonds during their duration to monitor their risk levels. This rating is a periodic tracking rating. The rating opinion maintains the previous conclusions for the issuer and the bond, primarily based on Benxi Steel Plate Co., Ltd.'s (hereinafter referred to as "Benxi Steel Plate" or "the Company") advantages in scale, market position, product structure, raw material security, and financing channels. However, China Chengxin International also notes the ongoing losses in the context of downward pressure in the steel industry, the planning of significant asset swaps, potential major changes in business scope and operational positioning, declining operational cash generation ability, rising debt levels, and the need for substantial future investments, which could impact its overall credit status.

Rating Outlook

China Chengxin International believes that Benxi Steel Plate's credit level will remain stable over the next 12 to 18 months. Factors that may trigger an upgrade include significant mergers or the establishment of large steel bases leading to substantial increases in crude steel production; a significant and sustainable improvement in revenue and profit levels; and a notable enhancement in capital strength and asset quality. Conversely, factors that may trigger a downgrade include unexpected declines in steel prices, significant increases in raw material prices eroding profit levels, substantial expansions in debt levels weakening repayment capacity, major governance or internal control issues, and adverse factors during asset swaps.

Positive Factors

  • The Company is a large steel producer in Liaoning Province with a favorable product structure and certain scale advantages and market position.
  • Raw materials such as iron ore can be procured from related parties, ensuring a high level of raw material security, along with favorable geographical conditions.
  • Good relationships with banks and smooth financing channels.
  • Effective debt repayment guarantees.

Concerns

  • The steel industry faces weak demand and downward pressure on steel prices, with the Company experiencing continuous net losses, necessitating attention to operational risks.
  • The Company is planning significant asset swaps, which may lead to major changes in business scope and operational positioning.
  • Continuous decline in operational cash generation ability, with losses eroding equity and rising financial leverage ratios.
  • The "Benxi Convertible Bond" is nearing maturity, leading to rapid growth in short-term debt and increasing liquidity pressure, requiring attention to cash balance.

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