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Elegance Optical International Holdings Limited (HK:0907)
:0907
Hong Kong Market
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Elegance Optical International Holdings Limited (0907) Ratios

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Elegance Optical International Holdings Limited Ratios

HK:0907's free cash flow for Q2 2024 was HK$0.18. For the 2024 fiscal year, HK:0907's free cash flow was decreased by HK$ and operating cash flow was HK$-1.89. See a summary of the company’s cash flow.
Ratios
TTM
Mar 24Mar 23Mar 22Mar 21
Liquidity Ratios
Current Ratio
0.50 0.95 1.17 1.68 1.10
Quick Ratio
0.50 0.95 1.11 1.64 1.03
Cash Ratio
0.04 0.12 0.20 0.37 0.22
Solvency Ratio
-0.60 -1.33 -1.48 -0.07 -0.56
Operating Cash Flow Ratio
-0.21 <0.01 -0.54 -0.29 0.15
Short-Term Operating Cash Flow Coverage
-0.48 0.00 -3.48 -1.32 0.65
Net Current Asset Value
HK$ -49.74MHK$ -4.41MHK$ -5.82MHK$ 52.25MHK$ -14.72M
Leverage Ratios
Debt-to-Assets Ratio
0.42 0.00 0.13 0.11 0.15
Debt-to-Equity Ratio
10.46 0.00 0.21 0.15 0.24
Debt-to-Capital Ratio
0.91 0.00 0.17 0.13 0.20
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.03
Financial Leverage Ratio
24.98 1.72 1.61 1.41 1.66
Debt Service Coverage Ratio
-1.06 -181.13 -10.43 -0.84 -2.45
Interest Coverage Ratio
-36.13 -54.71 -70.84 -14.85 -14.77
Debt to Market Cap
0.47 0.00 0.03 0.02 0.88
Interest Debt Per Share
0.05 <0.01 0.04 0.07 0.14
Net Debt to EBITDA
-0.85 0.22 -0.09 -0.15 -0.31
Profitability Margins
Gross Profit Margin
21.70%29.34%-320.21%14.38%11.49%
EBIT Margin
-244.84%-167.59%-1147.09%-54.37%-146.85%
EBITDA Margin
-221.00%-152.69%-1073.37%-41.83%-132.90%
Operating Profit Margin
-99.58%-113.93%-517.13%-84.21%-113.93%
Pretax Profit Margin
-306.18%-166.17%-1110.90%-60.04%-170.89%
Net Profit Margin
-306.18%-390.69%-1159.25%-28.32%-148.54%
Continuous Operations Profit Margin
-306.18%-169.67%-1154.68%-33.68%-153.50%
Net Income Per EBT
100.00%235.12%104.35%47.17%86.92%
EBT Per EBIT
307.48%145.85%214.82%71.30%150.00%
Return on Assets (ROA)
-62.13%-57.16%-67.33%-3.81%-25.92%
Return on Equity (ROE)
-578.54%-98.14%-108.50%-5.39%-42.90%
Return on Capital Employed (ROCE)
-395.51%-28.08%-46.92%-15.47%-30.41%
Return on Invested Capital (ROIC)
-43.00%-66.02%-43.02%-14.09%-26.90%
Return on Tangible Assets
-62.13%-57.16%-67.33%-3.81%-26.64%
Earnings Yield
-70.12%-34.69%-34.98%-1.41%-222.42%
Efficiency Ratios
Receivables Turnover
3.35 3.38 1.50 3.81 3.40
Payables Turnover
4.65 2.42 8.38 12.82 11.47
Inventory Turnover
57.52 247.34 11.71 10.18 6.66
Fixed Asset Turnover
4.40 4.30 0.29 0.84 1.03
Asset Turnover
0.20 0.15 0.06 0.13 0.17
Working Capital Turnover Ratio
-0.50 3.34 0.34 1.25 1.84
Cash Conversion Cycle
36.75 -41.55 231.41 103.17 130.22
Days of Sales Outstanding
108.96 107.90 243.80 95.80 107.26
Days of Inventory Outstanding
6.35 1.48 31.18 35.85 54.79
Days of Payables Outstanding
78.55 150.93 43.57 28.48 31.83
Operating Cycle
115.31 109.37 274.98 131.65 162.05
Cash Flow Ratios
Operating Cash Flow Per Share
-0.02 <0.01 -0.06 -0.04 0.05
Free Cash Flow Per Share
-0.02 >-0.01 -0.06 -0.04 0.04
CapEx Per Share
<0.01 <0.01 0.00 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
1.02 -2.67 1.00 1.02 0.93
Dividend Paid and CapEx Coverage Ratio
-52.86 0.27 0.00 -53.16 14.58
Capital Expenditure Coverage Ratio
-52.86 0.27 0.00 -53.16 14.58
Operating Cash Flow Coverage Ratio
-0.48 0.00 -1.48 -0.71 0.36
Operating Cash Flow to Sales Ratio
-0.98 <0.01 -3.33 -0.57 0.30
Free Cash Flow Yield
-22.90%-0.14%-10.04%-2.92%41.92%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
-1.43 -2.88 -2.86 -70.69 -0.45
Price-to-Sales (P/S) Ratio
4.37 11.26 33.14 20.02 0.67
Price-to-Book (P/B) Ratio
22.14 2.83 3.10 3.81 0.19
Price-to-Free Cash Flow (P/FCF) Ratio
-4.37 -694.32 -9.96 -34.20 2.39
Price-to-Operating Cash Flow Ratio
-4.45 1.85K -9.96 -34.84 2.22
Price-to-Earnings Growth (PEG) Ratio
0.20 0.06 >-0.01 0.78 0.04
Price-to-Fair Value
22.14 2.83 3.10 3.81 0.19
Enterprise Value Multiple
-2.82 -7.15 -3.18 -48.01 -0.81
Enterprise Value
129.67M 237.00M 521.75M 1.08B 71.65M
EV to EBITDA
-2.82 -7.15 -3.18 -48.01 -0.81
EV to Sales
6.24 10.92 34.16 20.08 1.08
EV to Free Cash Flow
-6.24 -673.29 -10.27 -34.30 3.86
EV to Operating Cash Flow
-6.36 1.80K -10.27 -34.95 3.60
Tangible Book Value Per Share
<0.01 0.10 0.17 0.38 0.48
Shareholders’ Equity Per Share
<0.01 0.10 0.19 0.40 0.52
Tax and Other Ratios
Effective Tax Rate
0.00 -1.35 >-0.01 0.01 <0.01
Revenue Per Share
0.02 0.02 0.02 0.08 0.15
Net Income Per Share
-0.07 -0.10 -0.20 -0.02 -0.22
Tax Burden
1.00 2.35 1.04 0.47 0.87
Interest Burden
1.25 0.99 0.97 1.10 1.16
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
1.14 0.65 1.12 0.74 1.11
Stock-Based Compensation to Revenue
0.00 0.00 3.49 0.00 0.00
Income Quality
0.32 >-0.01 0.29 2.03 -0.20
Currency in HKD
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