China Best Group Holding Limited (0370) Ratios

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China Best Group Holding Limited Ratios

HK:0370's free cash flow for Q3 2024 was HK$0.09. For the 2024 fiscal year, HK:0370's free cash flow was decreased by HK$ and operating cash flow was HK$-0.50. See a summary of the company’s cash flow.

Ratios	TTM	Mar 24	Mar 23	Mar 22	Mar 22
Liquidity Ratios
Current Ratio	―	1.07	1.12	1.42	1.14
Quick Ratio	―	1.06	1.12	1.41	1.13
Cash Ratio	―	0.05	0.06	0.04	0.05
Solvency Ratio	―	-0.14	-0.12	0.01	-0.31
Operating Cash Flow Ratio	―	0.08	>-0.01	-0.04	-0.02
Short-Term Operating Cash Flow Coverage	―	0.24	>-0.01	-0.11	-0.05
Net Current Asset Value	HK$ ―	HK$ 59.15M	HK$ 110.28M	HK$ 444.58M	HK$ 137.84M
Leverage Ratios
Debt-to-Assets Ratio	―	0.20	0.20	0.16	0.18
Debt-to-Equity Ratio	―	0.52	0.48	0.32	0.40
Debt-to-Capital Ratio	―	0.34	0.32	0.24	0.28
Long-Term Debt-to-Capital Ratio	―	0.00	<0.01	<0.01	<0.01
Financial Leverage Ratio	―	2.63	2.40	1.94	2.25
Debt Service Coverage Ratio	―	-0.31	-0.23	0.03	-0.02
Interest Coverage Ratio	―	-2.00	-3.21	-0.02	-0.56
Debt to Market Cap	―	0.14	1.23	0.30	0.64
Interest Debt Per Share	―	0.16	0.20	0.26	0.22
Net Debt to EBITDA	―	-2.58	-3.62	14.16	39.29
Profitability Margins
Gross Profit Margin	―	27.64%	-5.01%	15.20%	20.52%
EBIT Margin	―	-97.34%	-45.71%	-0.10%	-4.03%
EBITDA Margin	―	-86.05%	-37.31%	2.76%	1.42%
Operating Profit Margin	―	-43.41%	-45.71%	-0.10%	-4.03%
Pretax Profit Margin	―	-119.02%	-59.73%	-0.13%	-62.63%
Net Profit Margin	―	-118.93%	-60.97%	-1.30%	-66.14%
Continuous Operations Profit Margin	―	-120.29%	0.00%	-1.30%	0.00%
Net Income Per EBT	―	99.92%	102.07%	1022.33%	105.61%
EBT Per EBIT	―	274.22%	130.67%	123.78%	1553.96%
Return on Assets (ROA)	―	-8.99%	-7.61%	-0.48%	-17.62%
Return on Equity (ROE)	―	-23.64%	-18.23%	-0.92%	-39.67%
Return on Capital Employed (ROCE)	―	-8.15%	-12.86%	-0.07%	-2.28%
Return on Invested Capital (ROIC)	―	-5.47%	-8.91%	-0.05%	-1.66%
Return on Tangible Assets	―	-10.55%	-8.90%	-0.54%	-20.38%
Earnings Yield	―	-6.67%	-46.93%	-0.87%	-64.53%
Efficiency Ratios
Receivables Turnover	―	0.14	0.23	0.62	0.52
Payables Turnover	―	0.23	0.64	1.83	1.05
Inventory Turnover	―	14.17	61.31	164.33	62.51
Fixed Asset Turnover	―	0.54	0.76	2.82	1.69
Asset Turnover	―	0.08	0.12	0.37	0.27
Working Capital Turnover Ratio	―	1.31	1.69	1.84	1.72
Cash Conversion Cycle	―	1.15K	1.01K	389.76	365.77
Days of Sales Outstanding	―	2.68K	1.58K	587.11	707.45
Days of Inventory Outstanding	―	25.75	5.95	2.22	5.84
Days of Payables Outstanding	―	1.56K	574.08	199.57	347.52
Operating Cycle	―	2.71K	1.58K	589.33	713.29
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.03	>-0.01	-0.03	>-0.01
Free Cash Flow Per Share	―	0.03	>-0.01	-0.03	-0.01
CapEx Per Share	―	<0.01	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	―	0.87	127.18	1.34	1.39
Dividend Paid and CapEx Coverage Ratio	―	7.71	>-0.01	-2.92	-2.54
Capital Expenditure Coverage Ratio	―	7.71	>-0.01	-2.92	-2.54
Operating Cash Flow Coverage Ratio	―	0.23	>-0.01	-0.11	-0.05
Operating Cash Flow to Sales Ratio	―	0.62	>-0.01	-0.05	-0.03
Free Cash Flow Yield	―	3.00%	-2.73%	-4.26%	-4.39%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-15.00	-2.13	-115.22	-1.55
Price-to-Sales (P/S) Ratio	―	17.84	1.30	1.49	1.02
Price-to-Book (P/B) Ratio	―	3.55	0.39	1.06	0.61
Price-to-Free Cash Flow (P/FCF) Ratio	―	33.30	-36.60	-23.47	-22.79
Price-to-Operating Cash Flow Ratio	―	28.99	-4.65K	-31.51	-31.76
Price-to-Earnings Growth (PEG) Ratio	―	3.45	0.03	1.57	>-0.01
Price-to-Fair Value	―	3.55	0.39	1.06	0.61
Enterprise Value Multiple	―	-23.31	-7.10	68.22	111.23
Enterprise Value	―	2.33B	569.48M	1.62B	799.83M
EV to EBITDA	―	-23.31	-7.10	68.22	111.23
EV to Sales	―	20.06	2.65	1.88	1.58
EV to Free Cash Flow	―	37.45	-74.63	-29.62	-35.24
EV to Operating Cash Flow	―	32.60	-9.49K	-39.76	-49.11
Tangible Book Value Per Share	―	0.19	0.27	0.62	0.37
Shareholders’ Equity Per Share	―	0.28	0.38	0.76	0.50
Tax and Other Ratios
Effective Tax Rate	―	-0.01	-0.03	-9.22	-0.05
Revenue Per Share	―	0.06	0.11	0.54	0.30
Net Income Per Share	―	-0.07	-0.07	>-0.01	-0.20
Tax Burden	―	1.00	1.02	10.22	1.06
Interest Burden	―	1.22	1.31	1.24	15.54
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.62	0.32	0.06	0.10
Stock-Based Compensation to Revenue	―	0.02	0.01	0.00	0.01
Income Quality	―	-0.50	<0.01	37.39	0.05

Currency in HKD