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Shine Justice Ltd. (AU:SHJ)
ASX:SHJ
Australian Market
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Shine Justice Ltd. (SHJ) Ratios

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Shine Justice Ltd. Ratios

AU:SHJ's free cash flow for Q2 2025 was AU$0.38. For the 2025 fiscal year, AU:SHJ's free cash flow was decreased by AU$ and operating cash flow was AU$0.04. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.90 2.21 1.54 2.40 2.44
Quick Ratio
1.90 2.21 0.22 0.54 0.57
Cash Ratio
0.14 0.22 0.11 0.37 0.43
Solvency Ratio
0.01 0.07 0.05 0.12 0.11
Operating Cash Flow Ratio
0.15 0.37 0.04 0.08 0.38
Short-Term Operating Cash Flow Coverage
0.78 4.70 0.13 2.05 10.90
Net Current Asset Value
AU$ -65.81MAU$ -26.01MAU$ -59.81MAU$ -43.73MAU$ -17.56M
Leverage Ratios
Debt-to-Assets Ratio
0.17 0.15 0.18 0.14 0.16
Debt-to-Equity Ratio
0.38 0.32 0.41 0.33 0.37
Debt-to-Capital Ratio
0.27 0.24 0.29 0.25 0.27
Long-Term Debt-to-Capital Ratio
0.15 0.14 0.00 0.14 0.15
Financial Leverage Ratio
2.20 2.17 2.36 2.36 2.31
Debt Service Coverage Ratio
0.35 1.55 0.89 4.73 4.00
Interest Coverage Ratio
6.49 5.89 6.61 9.91 6.64
Debt to Market Cap
0.61 0.46 0.54 0.27 0.27
Interest Debt Per Share
0.58 0.56 0.69 0.57 0.58
Net Debt to EBITDA
4.97 1.63 1.35 0.64 0.67
Profitability Margins
Gross Profit Margin
40.67%40.80%46.53%47.66%47.62%
EBIT Margin
6.21%9.86%4.95%22.68%22.98%
EBITDA Margin
7.94%17.71%29.36%29.75%29.91%
Operating Profit Margin
29.13%29.04%22.29%24.86%23.71%
Pretax Profit Margin
2.18%4.93%2.61%21.13%19.41%
Net Profit Margin
0.28%3.08%1.45%14.61%13.78%
Continuous Operations Profit Margin
0.04%3.17%1.51%14.77%13.49%
Net Income Per EBT
12.82%62.57%55.57%69.14%71.00%
EBT Per EBIT
7.47%16.97%11.71%85.00%81.87%
Return on Assets (ROA)
0.10%1.02%0.52%4.76%4.33%
Return on Equity (ROE)
0.22%2.22%1.22%11.22%10.02%
Return on Capital Employed (ROCE)
13.41%12.37%11.61%10.28%9.55%
Return on Invested Capital (ROIC)
0.26%7.64%5.44%6.99%6.46%
Return on Tangible Assets
0.11%1.10%0.59%5.43%5.06%
Earnings Yield
0.45%4.98%2.79%16.68%13.53%
Efficiency Ratios
Receivables Turnover
0.92 21.08 15.35 14.09 13.21
Payables Turnover
22.42 1.22 22.39 17.31 14.24
Inventory Turnover
0.00 0.00 0.46 0.43 0.40
Fixed Asset Turnover
6.99 5.86 5.18 5.65 4.85
Asset Turnover
0.36 0.33 0.36 0.33 0.31
Working Capital Turnover Ratio
1.69 1.45 1.51 1.12 1.01
Cash Conversion Cycle
379.44 -280.71 797.03 847.73 915.21
Days of Sales Outstanding
395.73 17.31 23.78 25.91 27.64
Days of Inventory Outstanding
0.00 0.00 789.55 842.91 913.21
Days of Payables Outstanding
16.28 298.02 16.30 21.08 25.64
Operating Cycle
395.73 17.31 813.33 868.81 940.85
Cash Flow Ratios
Operating Cash Flow Per Share
0.10 0.29 0.05 0.06 0.28
Free Cash Flow Per Share
0.10 0.28 <0.01 0.03 0.26
CapEx Per Share
<0.01 <0.01 0.04 0.03 0.03
Free Cash Flow to Operating Cash Flow
0.92 0.98 0.08 0.46 0.91
Dividend Paid and CapEx Coverage Ratio
1.76 13.77 0.51 0.68 3.86
Capital Expenditure Coverage Ratio
12.54 49.89 1.09 1.85 10.95
Operating Cash Flow Coverage Ratio
0.20 0.58 0.07 0.11 0.53
Operating Cash Flow to Sales Ratio
0.10 0.25 0.04 0.05 0.26
Free Cash Flow Yield
15.63%39.96%0.59%2.62%23.61%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
222.28 20.09 35.90 5.99 7.39
Price-to-Sales (P/S) Ratio
0.56 0.62 0.52 0.88 1.02
Price-to-Book (P/B) Ratio
0.49 0.45 0.44 0.67 0.74
Price-to-Free Cash Flow (P/FCF) Ratio
6.40 2.50 168.35 38.18 4.23
Price-to-Operating Cash Flow Ratio
6.52 2.45 14.29 17.57 3.85
Price-to-Earnings Growth (PEG) Ratio
-2.58 0.24 -0.40 0.30 0.30
Price-to-Fair Value
0.49 0.45 0.44 0.67 0.74
Enterprise Value Multiple
12.02 5.13 3.13 3.59 4.08
Enterprise Value
195.73M 177.82M 209.82M 227.55M 226.19M
EV to EBITDA
12.02 5.13 3.13 3.59 4.08
EV to Sales
0.96 0.91 0.92 1.07 1.22
EV to Free Cash Flow
10.91 3.67 296.77 46.53 5.07
EV to Operating Cash Flow
10.04 3.60 25.20 21.41 4.61
Tangible Book Value Per Share
1.15 1.33 1.10 1.14 0.98
Shareholders’ Equity Per Share
1.40 1.58 1.57 1.61 1.47
Tax and Other Ratios
Effective Tax Rate
0.98 0.36 0.44 0.30 0.30
Revenue Per Share
1.10 1.14 1.32 1.23 1.07
Net Income Per Share
<0.01 0.04 0.02 0.18 0.15
Tax Burden
0.13 0.63 0.56 0.69 0.71
Interest Burden
0.35 0.50 0.53 0.93 0.84
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.06 0.61 0.54 0.53 0.55
Stock-Based Compensation to Revenue
<0.01 0.00 <0.01 0.01 <0.01
Income Quality
34.07 7.98 2.51 0.34 1.96
Currency in AUD
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