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China Star Entertainment Limited (HK:0326)
:0326
Hong Kong Market
0326
China Star Entertainment
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China Star Entertainment (0326) Ratios

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China Star Entertainment Ratios

HK:0326's free cash flow for Q4 2025 was HK$0.23. For the 2025 fiscal year, HK:0326's free cash flow was decreased by HK$ and operating cash flow was HK$-2.35. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.35 1.35 4.60 4.55 6.12
Quick Ratio
 0.24 0.24 0.69 1.07 1.03
Cash Ratio
 0.06 0.06 0.16 0.12 0.10
Solvency Ratio
 -0.15 -0.15 -0.15 -0.11 -0.04
Operating Cash Flow Ratio
 -0.07 -0.07 0.34 0.05 -0.13
Short-Term Operating Cash Flow Coverage
 -0.10 -0.10 1.02 0.17 -0.69
Net Current Asset Value
HK$ 990.96MHK$ 990.96MHK$ 1.51BHK$ 2.39BHK$ 2.25B
Leverage Ratios
Debt-to-Assets Ratio
 0.45 0.45 0.39 0.35 0.32
Debt-to-Equity Ratio
 1.23 1.23 0.79 0.68 0.57
Debt-to-Capital Ratio
 0.55 0.55 0.44 0.40 0.37
Long-Term Debt-to-Capital Ratio
 0.01 0.01 0.40 0.35 0.34
Financial Leverage Ratio
 2.76 2.76 2.05 1.95 1.78
Debt Service Coverage Ratio
 -0.20 -0.20 -0.46 -0.27 -0.61
Interest Coverage Ratio
 -4.34 -4.34 -1.59 -1.02 -42.83
Debt to Market Cap
 0.14 0.31 1.33 0.90 0.92
Interest Debt Per Share
 0.86 0.86 0.73 0.79 0.68
Net Debt to EBITDA
 -4.35 -4.36 -8.05 -12.57 -19.29
Profitability Margins
Gross Profit Margin
27.44%27.44%15.45%33.63%-87.57%
EBIT Margin
-106.42%-106.42%-29.45%-70.41%-2352.18%
EBITDA Margin
-102.00%-101.67%-25.64%-64.53%-2164.60%
Operating Profit Margin
-107.31%-107.31%-29.45%-70.41%-2665.69%
Pretax Profit Margin
-132.05%-132.05%-47.97%-139.77%-2414.41%
Net Profit Margin
-109.59%-109.59%-48.33%-140.41%-2425.91%
Continuous Operations Profit Margin
-131.80%-131.78%-48.15%-140.42%-2426.40%
Net Income Per EBT
82.99%82.99%100.75%100.46%100.48%
EBT Per EBIT
123.05%123.05%162.86%198.51%90.57%
Return on Assets (ROA)
-10.03%-10.03%-8.37%-5.58%-1.79%
Return on Equity (ROE)
-25.03%-27.63%-17.14%-10.88%-3.19%
Return on Capital Employed (ROCE)
-28.14%-28.14%-6.29%-3.54%-2.30%
Return on Invested Capital (ROIC)
-12.41%-12.41%-5.82%-3.25%-2.23%
Return on Tangible Assets
-10.03%-10.03%-8.37%-5.58%-1.79%
Earnings Yield
-3.21%-7.00%-28.96%-14.70%-5.13%
Efficiency Ratios
Receivables Turnover
 306.52 306.52 368.72 0.39 0.02
Payables Turnover
 3.46 3.46 8.02 1.10 0.71
Inventory Turnover
 0.09 0.09 0.20 0.04 <0.01
Fixed Asset Turnover
 1.21 1.21 2.03 2.16 0.07
Asset Turnover
 0.09 0.09 0.17 0.04 <0.01
Working Capital Turnover Ratio
 0.23 0.21 0.22 0.05 <0.01
Cash Conversion Cycle
 3.88K 3.88K 1.80K 10.62K 207.47K
Days of Sales Outstanding
 1.19 1.19 0.99 940.15 18.04K
Days of Inventory Outstanding
 3.99K 3.99K 1.84K 10.01K 189.95K
Days of Payables Outstanding
 105.56 105.56 45.49 332.70 514.34
Operating Cycle
 3.99K 3.99K 1.85K 10.95K 207.99K
Cash Flow Ratios
Operating Cash Flow Per Share
 -0.08 -0.08 0.11 0.02 -0.04
Free Cash Flow Per Share
 -0.08 -0.08 0.10 0.02 -0.04
CapEx Per Share
 <0.01 <0.01 0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
 1.01 1.01 0.88 0.70 1.00
Dividend Paid and CapEx Coverage Ratio
 -105.86 -109.26 8.58 3.37 -524.18
Capital Expenditure Coverage Ratio
 -105.86 -109.26 8.58 3.37 -524.18
Operating Cash Flow Coverage Ratio
 -0.10 -0.10 0.17 0.03 -0.06
Operating Cash Flow to Sales Ratio
 -0.47 -0.48 0.38 0.29 -24.19
Free Cash Flow Yield
-1.38%-3.12%19.94%2.12%-5.12%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -31.20 -14.29 -3.45 -6.80 -19.51
Price-to-Sales (P/S) Ratio
 34.19 15.66 1.67 9.55 473.28
Price-to-Book (P/B) Ratio
 8.62 3.95 0.59 0.74 0.62
Price-to-Free Cash Flow (P/FCF) Ratio
 -72.26 -32.07 5.02 47.28 -19.53
Price-to-Operating Cash Flow Ratio
 -72.94 -32.36 4.43 33.26 -19.57
Price-to-Earnings Growth (PEG) Ratio
 0.92 -0.50 -0.21 -0.03 0.50
Price-to-Fair Value
 8.62 3.95 0.59 0.74 0.62
Enterprise Value Multiple
 -37.87 -19.76 -14.56 -27.38 -41.16
Enterprise Value
 15.64B 8.14B 2.72B 3.64B 3.46B
EV to EBITDA
 -37.87 -19.76 -14.56 -27.38 -41.16
EV to Sales
 38.63 20.09 3.73 17.67 890.93
EV to Free Cash Flow
 -81.63 -41.15 11.22 87.44 -36.76
EV to Operating Cash Flow
 -82.40 -41.53 9.91 61.52 -36.83
Tangible Book Value Per Share
 0.62 0.62 0.85 1.08 1.19
Shareholders’ Equity Per Share
 0.66 0.66 0.85 1.08 1.19
Tax and Other Ratios
Effective Tax Rate
 >-0.01 >-0.01 >-0.01 >-0.01 >-0.01
Revenue Per Share
 0.17 0.17 0.30 0.08 <0.01
Net Income Per Share
 -0.18 -0.18 -0.14 -0.12 -0.04
Tax Burden
 0.83 0.83 1.01 1.00 1.00
Interest Burden
 1.24 1.24 1.63 1.99 1.03
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.59 0.59 0.34 0.46 22.73
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.35 0.37 -0.79 -0.21 1.00
Currency in HKD