Ling Yui Holdings Limited (0784) AI Stock Analysis

• Market Cap: HK$191.20M
• Dividend Yield: N/A
• Average Volume (3M): 596.00K
• Price to Earnings (P/E): 48.2
• Beta (1Y): 1.14
• Revenue Growth: -9.05%
• EPS Growth: -678.72%
• Country: HK
• Employees: 67
• Sector: Industrials
• Sector Strength: 72
• Industry: Engineering & Construction
• EPS (TTM): 0.00
• Shares Outstanding: 800,000,000
• 10 Day Avg. Volume: 810,000
• 30 Day Avg. Volume: 596,000
• PEG Ratio: <0.01
• Price to Book (P/B): 0.67
• Price to Sales (P/S): 0.18
• P/FCF Ratio: -3.11
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 54 Neutral
• Price Target: HK$0.24 ▲(103.33% Upside)
• Action: Reiterated Date: 02/14/26
• Date: Action: Reiterated 02/14/26

The score is held back primarily by weak financial performance (ongoing losses and negative operating/free cash flow). Technicals are supportive with a strong uptrend and positive MACD, but the elevated RSI suggests momentum may be stretched. Valuation is mixed because the negative P/E reflects unprofitable operations and dividend support is not available.

Positive Factors

Diversified B2B end markets and long-term contracts

A diversified B2B customer base across telecom, consumer electronics and automotive reduces exposure to a single cyclical market and supports more stable order flows. Long-term contracts and reseller networks can sustain revenue visibility and cross-selling opportunities over months.

Manageable leverage / moderate debt levels

Moderate debt-to-equity gives the company financial flexibility while it repairs profitability. Lower leverage reduces insolvency risk and borrowing strain, allowing time for operational recovery and preserving capacity to fund working capital or targeted investments over the medium term.

Revenue stabilization with recent rebound

A recent revenue uptick after prior declines suggests demand stabilization or improved execution. If sustained, this trend provides a foundation for margin recovery and better cash generation, which are necessary precursors to restoring profitability and long-term financial health.

Negative Factors

Negative operating and free cash flow

Persistent negative operating and free cash flow undermines the firm's ability to self-fund operations and investments. Over months this forces reliance on external financing, increases interest and refinancing risk, and constrains capex or working capital needed to support growth initiatives.

Ongoing unprofitable operations and negative margins

Sustained negative net profit and EBIT margins indicate the core business is not yet generating economic returns. Without structural margin improvement—via pricing, cost control, or mix shift—losses will erode equity and limit reinvestment, harming medium-term competitiveness.

Negative return on equity (weak capital efficiency)

A negative ROE signals poor capital allocation and weak profitability relative to equity. This reduces the company's ability to attract new capital, hampers strategic investments, and suggests structural challenges in converting assets and sales into sustainable shareholder returns.

Ling Yui Holdings Limited Business Overview & Revenue Model

Company Description

Ling Yui Holdings Limited, an investment holding company, provides foundation engineering services in Hong Kong. It offers foundation works, including excavation and lateral support works, pile cap works and pile construction, and site formation works, as well as road and drainage works for foundation projects in the private sector. Ling Yui Holdings Limited was founded in 2000 and is headquartered in San Po Kong, Hong Kong.

How the Company Makes Money

Ling Yui Holdings Limited generates revenue through the sale of its electronic components and related products. The company operates on a B2B model, supplying its products to a network of distributors and manufacturers across different sectors. Key revenue streams include direct sales of electronic components, long-term contracts with key clients in the telecommunications and automotive industries, and potential partnerships with technology firms for the development of new products. The company's ability to innovate and adapt its product offerings to meet market demands plays a crucial role in its earnings, alongside maintaining quality and operational efficiency.

Ling Yui Holdings Limited Financial Statement Overview

Summary

Overall financial health is weak: profitability remains negative (negative net profit and EBIT margins), operating and free cash flow are negative (liquidity/financial flexibility pressure), and ROE is negative. The balance sheet shows only moderate leverage, which helps, and revenue recently rose 5.27%, but it follows prior declines and does not yet offset the profitability and cash flow concerns.

Income Statement

Ling Yui Holdings Limited has experienced fluctuating revenue growth, with a recent increase of 5.27% after a significant decline in previous years. However, profitability remains a concern with negative net profit margins and EBIT margins, indicating ongoing operational challenges.

Balance Sheet

The company's debt-to-equity ratio is moderate, suggesting manageable leverage. However, the negative return on equity indicates that the company is not generating sufficient returns on shareholders' investments, which is a concern for long-term sustainability.

Cash Flow

Ling Yui Holdings Limited faces challenges with negative operating cash flow and free cash flow, indicating liquidity issues. The free cash flow to net income ratio is positive, but the overall cash flow position remains weak, impacting financial flexibility.

Breakdown	TTM	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020
Income Statement
Total Revenue	185.32M	214.50M	194.04M	238.96M	344.29M	240.99M
Gross Profit	25.14M	30.99M	28.64M	-6.59M	24.79M	19.04M
EBITDA	-7.89M	-5.96M	14.68M	-21.21M	14.10M	13.72M
Net Income	-21.78M	-20.55M	655.00K	-30.04M	2.24M	-550.00K
Balance Sheet
Total Assets	106.66M	131.92M	140.92M	179.16M	221.06M	207.81M
Cash, Cash Equivalents and Short-Term Investments	1.59M	14.69M	29.85M	12.64M	10.13M	10.66M
Total Debt	23.57M	29.55M	30.80M	31.04M	25.00M	43.26M
Total Liabilities	49.45M	75.02M	63.47M	102.37M	114.23M	103.22M
Stockholders Equity	57.21M	56.90M	77.45M	76.79M	106.83M	104.59M
Cash Flow
Free Cash Flow	4.58M	-12.35M	29.38M	-1.27M	17.73M	12.26M
Operating Cash Flow	4.72M	-12.25M	30.91M	-994.00K	23.19M	16.41M
Investing Cash Flow	-110.00K	67.00K	-1.38M	-279.00K	-5.46M	-3.96M
Financing Cash Flow	-15.36M	-2.98M	-12.31M	3.78M	-18.26M	-7.03M

Ling Yui Holdings Limited Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 0.12
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Positive
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For HK:0784, the sentiment is Positive. The current price of 0.12 is below the 20-day moving average (MA) of 0.21, below the 50-day MA of 0.16, and above the 200-day MA of 0.10, indicating a bullish trend. The MACD of 0.02 indicates Positive momentum. The RSI at 63.92 is Neutral, neither overbought nor oversold. The STOCH value of 40.97 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for HK:0784.

Ling Yui Holdings Limited Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
Sector *	63 Neutral	$10.79B	15.43	7.44%	2.01%	2.89%	-14.66%
1637	60 Neutral	HK$152.00M	-5.15	4.53%	―	-40.54%	―
0784	54 Neutral	HK$191.20M	48.23	-31.99%	―	-9.05%	-678.72%
1472	50 Neutral	HK$80.00M	-1.24	-4.84%	―	71.16%	-67.47%
3789	49 Neutral	HK$142.80M	4.72	0.18%	―	-2.05%	―
1591	47 Neutral	HK$69.33M	-1.08	-12.77%	―	11.27%	-1272.22%
1546	45 Neutral	HK$154.40M	-0.77	-41.65%	―	54.20%	-833.33%