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Boyaa Interactive International Ltd. (BOYAF)
OTHER OTC:BOYAF
US Market

Boyaa Interactive International (BOYAF) Ratios

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Boyaa Interactive International Ratios

BOYAF's free cash flow for Q3 2025 was ¥0.73. For the 2025 fiscal year, BOYAF's free cash flow was decreased by ¥ and operating cash flow was ¥2.40. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
10.61 7.52 5.58 4.74 5.05
Quick Ratio
10.61 7.52 5.58 4.90 5.40
Cash Ratio
0.23 0.37 2.32 0.93 0.88
Solvency Ratio
2.06 1.78 0.39 0.23 0.03
Operating Cash Flow Ratio
<0.01 0.48 0.29 0.41 0.44
Short-Term Operating Cash Flow Coverage
0.72 0.00 0.00 0.00 0.00
Net Current Asset Value
¥ 3.00B¥ 2.09B¥ 1.46B¥ 1.17B¥ 1.13B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 <0.01 <0.01
Debt-to-Equity Ratio
<0.01 <0.01 <0.01 0.01 <0.01
Debt-to-Capital Ratio
<0.01 <0.01 <0.01 0.01 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.17 1.20 1.21 1.23 1.72
Debt Service Coverage Ratio
309.54 834.78 188.69 144.41 464.32
Interest Coverage Ratio
2.31K 953.71 106.18 86.36 19.31
Debt to Market Cap
<0.01 0.00 0.00 0.00 0.00
Interest Debt Per Share
0.02 0.02 0.02 0.03 <0.01
Net Debt to EBITDA
-0.05 -0.11 -5.25 -2.39 -1.84
Profitability Margins
Gross Profit Margin
71.95%72.70%68.75%65.51%66.90%
EBIT Margin
298.18%230.11%32.35%28.10%33.14%
EBITDA Margin
300.07%231.93%35.33%30.88%36.71%
Operating Profit Margin
244.54%225.02%18.49%15.12%1.27%
Pretax Profit Margin
294.32%228.40%32.17%22.70%5.08%
Net Profit Margin
244.19%193.44%29.70%17.11%-1.19%
Continuous Operations Profit Margin
244.19%193.44%29.70%17.11%-1.19%
Net Income Per EBT
82.97%84.69%92.30%75.35%-23.47%
EBT Per EBIT
120.35%101.50%174.03%150.16%401.47%
Return on Assets (ROA)
29.78%29.82%6.08%3.59%-0.19%
Return on Equity (ROE)
41.63%35.89%7.33%4.41%-0.33%
Return on Capital Employed (ROCE)
32.66%39.25%4.54%3.86%0.23%
Return on Invested Capital (ROIC)
27.07%33.20%4.18%2.90%-0.05%
Return on Tangible Assets
29.78%29.83%6.08%7.22%-0.19%
Earnings Yield
67.77%32.36%33.15%27.32%-1.63%
Efficiency Ratios
Receivables Turnover
19.17 7.75 13.44 15.75 16.76
Payables Turnover
158.97 126.65 170.31 120.06 115.32
Inventory Turnover
0.00 0.00 0.00 -2.57 -1.23
Fixed Asset Turnover
7.50 5.31 10.93 9.77 9.35
Asset Turnover
0.12 0.15 0.20 0.21 0.16
Working Capital Turnover Ratio
0.15 0.25 0.30 0.32 0.36
Cash Conversion Cycle
16.75 44.19 25.02 -121.91 -278.03
Days of Sales Outstanding
19.05 47.07 27.17 23.18 21.78
Days of Inventory Outstanding
0.00 0.00 0.00 -142.05 -296.64
Days of Payables Outstanding
2.30 2.88 2.14 3.04 3.17
Operating Cycle
19.05 47.07 27.17 -118.87 -274.86
Cash Flow Ratios
Operating Cash Flow Per Share
<0.01 0.25 0.14 0.20 0.19
Free Cash Flow Per Share
-0.06 0.23 0.12 0.19 0.18
CapEx Per Share
0.07 0.01 0.02 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
-18.02 0.94 0.88 0.97 0.98
Dividend Paid and CapEx Coverage Ratio
0.02 4.83 8.52 36.52 41.55
Capital Expenditure Coverage Ratio
0.05 16.49 8.52 36.52 41.55
Operating Cash Flow Coverage Ratio
0.23 12.65 7.53 7.77 144.11
Operating Cash Flow to Sales Ratio
<0.01 0.36 0.24 0.34 0.34
Free Cash Flow Yield
-2.39%5.63%23.27%53.15%45.19%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
1.48 3.09 3.02 3.66 -61.30
Price-to-Sales (P/S) Ratio
3.83 5.98 0.90 0.63 0.73
Price-to-Book (P/B) Ratio
0.51 1.11 0.22 0.16 0.20
Price-to-Free Cash Flow (P/FCF) Ratio
-41.90 17.76 4.30 1.88 2.21
Price-to-Operating Cash Flow Ratio
710.64 16.68 3.79 1.83 2.16
Price-to-Earnings Growth (PEG) Ratio
0.04 <0.01 0.04 >-0.01 0.68
Price-to-Fair Value
0.51 1.11 0.22 0.16 0.20
Enterprise Value Multiple
1.23 2.47 -2.71 -0.37 0.15
Enterprise Value
1.74B 2.62B -378.37M -42.47M 20.19M
EV to EBITDA
1.23 2.47 -2.71 -0.37 0.15
EV to Sales
3.69 5.73 -0.96 -0.11 0.06
EV to Free Cash Flow
-40.39 17.01 -4.60 -0.34 0.17
EV to Operating Cash Flow
727.66 15.98 -4.06 -0.33 0.16
Tangible Book Value Per Share
4.81 3.71 2.37 2.18 3.07
Shareholders’ Equity Per Share
4.81 3.71 2.38 2.22 2.04
Tax and Other Ratios
Effective Tax Rate
0.17 0.15 0.08 0.25 1.23
Revenue Per Share
0.69 0.69 0.59 0.57 0.56
Net Income Per Share
1.68 1.33 0.17 0.10 >-0.01
Tax Burden
0.83 0.85 0.92 0.75 -0.23
Interest Burden
0.99 0.99 0.99 0.81 0.15
Research & Development to Revenue
0.05 0.13 0.15 0.16 0.15
SG&A to Revenue
0.20 0.23 0.25 0.26 0.27
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Income Quality
<0.01 0.19 0.73 1.51 4.01
Currency in CNY