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APAC Resources Limited (HK:1104)
:1104
Hong Kong Market

APAC Resources (1104) Ratios

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APAC Resources Ratios

HK:1104's free cash flow for Q2 2026 was HK$0.78. For the 2026 fiscal year, HK:1104's free cash flow was decreased by HK$ and operating cash flow was HK$0.96. See a summary of the company’s cash flow.
Ratios
TTM
Jun 25Jun 23Jun 22Jun 21
Liquidity Ratios
Current Ratio
1.39 5.60 6.11 5.22 20.73
Quick Ratio
1.34 5.19 5.16 4.99 20.41
Cash Ratio
1.19 4.88 1.81 1.40 4.17
Solvency Ratio
2.72 0.45 -1.00 -1.10 11.92
Operating Cash Flow Ratio
0.40 0.00 -0.24 -0.04 0.64
Short-Term Operating Cash Flow Coverage
0.40 0.00 -0.40 -0.05 0.00
Net Current Asset Value
HK$ -105.80MHK$ 2.46BHK$ 1.56BHK$ 1.66BHK$ 2.07B
Leverage Ratios
Debt-to-Assets Ratio
0.08 0.10 0.05 0.07 <0.01
Debt-to-Equity Ratio
0.10 0.12 0.05 0.07 <0.01
Debt-to-Capital Ratio
0.09 0.11 0.05 0.07 <0.01
Long-Term Debt-to-Capital Ratio
<0.01 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.15 1.14 1.10 1.10 1.02
Debt Service Coverage Ratio
2.92 -0.18 -0.12 -1.56 4.02K
Interest Coverage Ratio
23.48 -3.39 -5.05 73.91 4.06K
Debt to Market Cap
0.18 0.28 0.13 0.19 0.00
Interest Debt Per Share
0.43 0.36 0.15 0.24 <0.01
Net Debt to EBITDA
-0.06 25.36 7.25 0.61 -0.66
Profitability Margins
Gross Profit Margin
71.25%3.92%20.77%51.19%57.85%
EBIT Margin
83.95%-24.23%-9.97%56.49%123.64%
EBITDA Margin
84.05%-23.93%-9.39%-78.94%59.87%
Operating Profit Margin
58.86%-24.23%-9.97%56.49%59.47%
Pretax Profit Margin
111.85%66.98%-64.37%-18.93%111.70%
Net Profit Margin
111.41%69.06%-58.99%-83.92%122.66%
Continuous Operations Profit Margin
111.41%65.77%-59.31%-22.52%122.66%
Net Income Per EBT
99.61%103.10%91.64%443.21%109.81%
EBT Per EBIT
190.03%-276.48%645.77%-33.52%187.83%
Return on Assets (ROA)
35.93%5.34%-8.16%-10.42%27.49%
Return on Equity (ROE)
49.02%6.06%-8.99%-11.51%28.14%
Return on Capital Employed (ROCE)
20.73%-2.12%-1.50%7.70%13.62%
Return on Invested Capital (ROIC)
18.90%-1.87%-1.44%7.79%13.89%
Return on Tangible Assets
35.93%5.34%-8.19%-10.42%22.00%
Earnings Yield
79.71%14.34%-22.65%-30.04%87.00%
Efficiency Ratios
Receivables Turnover
19.95 0.00 0.00 0.00 1.79
Payables Turnover
11.25 5.22 43.37 4.17 16.13
Inventory Turnover
24.17 1.54 1.47 2.99 13.88
Fixed Asset Turnover
633.68 80.02 77.50 133.10 257.39
Asset Turnover
0.32 0.08 0.14 0.12 0.22
Working Capital Turnover Ratio
1.61 0.15 0.33 0.30 0.62
Cash Conversion Cycle
0.95 166.87 240.30 34.64 207.55
Days of Sales Outstanding
18.30 0.00 0.00 0.00 203.88
Days of Inventory Outstanding
15.10 236.83 248.72 122.06 26.30
Days of Payables Outstanding
32.45 69.96 8.42 87.43 22.63
Operating Cycle
33.40 236.83 248.72 122.06 230.17
Cash Flow Ratios
Operating Cash Flow Per Share
0.16 0.00 -0.06 -0.01 0.05
Free Cash Flow Per Share
0.16 0.00 -0.06 -0.01 0.05
CapEx Per Share
<0.01 0.00 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
1.00 0.00 1.03 1.07 1.00
Dividend Paid and CapEx Coverage Ratio
1.40 0.00 -0.57 -0.05 0.55
Capital Expenditure Coverage Ratio
812.68 0.00 -38.97 -13.93 3.35K
Operating Cash Flow Coverage Ratio
0.40 0.00 -0.39 -0.05 19.59
Operating Cash Flow to Sales Ratio
0.11 0.00 -0.14 -0.03 0.06
Free Cash Flow Yield
7.28%0.00%-5.36%-0.98%4.29%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
1.25 6.97 -4.42 -3.33 1.15
Price-to-Sales (P/S) Ratio
1.45 4.82 2.60 2.79 1.41
Price-to-Book (P/B) Ratio
0.52 0.42 0.40 0.38 0.32
Price-to-Free Cash Flow (P/FCF) Ratio
13.73 0.00 -18.65 -102.38 23.30
Price-to-Operating Cash Flow Ratio
13.26 0.00 -19.13 -109.73 23.30
Price-to-Earnings Growth (PEG) Ratio
<0.01 -0.18 0.13 0.02 >-0.01
Price-to-Fair Value
0.52 0.42 0.40 0.38 0.32
Enterprise Value Multiple
1.66 5.24 -20.49 -2.93 1.70
Enterprise Value
3.02B -442.56M 1.04B 1.28B 1.12B
EV to EBITDA
1.66 5.24 -20.49 -2.93 1.70
EV to Sales
1.40 -1.25 1.92 2.31 1.02
EV to Free Cash Flow
13.26 0.00 -13.77 -84.71 16.80
EV to Operating Cash Flow
13.24 0.00 -14.13 -90.79 16.80
Tangible Book Value Per Share
4.08 2.91 2.74 3.21 3.96
Shareholders’ Equity Per Share
4.08 2.91 2.72 3.21 3.96
Tax and Other Ratios
Effective Tax Rate
<0.01 0.02 0.08 -0.19 <0.01
Revenue Per Share
1.52 0.26 0.41 0.44 0.91
Net Income Per Share
1.69 0.18 -0.24 -0.37 1.11
Tax Burden
1.00 1.03 0.92 4.43 1.10
Interest Burden
1.33 -2.76 6.46 -0.34 0.90
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.03 0.27 0.06 0.06 0.10
Stock-Based Compensation to Revenue
0.00 0.00 0.00 0.00 0.00
Income Quality
0.09 0.00 0.23 0.03 0.05
Currency in HKD