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Gushengtang Holdings Limited (HK:2273)
:2273
Hong Kong Market
2273
Gushengtang Holdings Limited
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Gushengtang Holdings Limited (2273) Ratios

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Gushengtang Holdings Limited Ratios

HK:2273's free cash flow for Q4 2025 was ¥0.32. For the 2025 fiscal year, HK:2273's free cash flow was decreased by ¥ and operating cash flow was ¥0.14. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.61 1.61 2.37 2.59 2.45
Quick Ratio
 1.44 1.44 2.14 2.38 2.26
Cash Ratio
 0.79 0.79 1.46 1.84 1.79
Solvency Ratio
 0.23 0.23 0.26 0.35 0.32
Operating Cash Flow Ratio
 0.54 0.51 0.59 0.58 0.51
Short-Term Operating Cash Flow Coverage
 2.88 2.70 57.37 24.97 15.43
Net Current Asset Value
¥ 48.19M¥ 48.19M¥ 532.77M¥ 764.34M¥ 468.12M
Leverage Ratios
Debt-to-Assets Ratio
 0.20 0.20 0.14 0.11 0.13
Debt-to-Equity Ratio
 0.36 0.36 0.21 0.16 0.20
Debt-to-Capital Ratio
 0.27 0.27 0.18 0.14 0.17
Long-Term Debt-to-Capital Ratio
 0.08 0.08 0.04 0.00 0.03
Financial Leverage Ratio
 1.84 1.84 1.54 1.47 1.52
Debt Service Coverage Ratio
 1.80 1.71 12.51 9.49 8.56
Interest Coverage Ratio
 31.88 17.13 20.21 10.90 10.90
Debt to Market Cap
 0.08 0.07 0.01 <0.01 <0.01
Interest Debt Per Share
 3.31 3.33 2.09 1.62 1.60
Net Debt to EBITDA
 -0.27 -0.27 -1.62 -2.16 -1.98
Profitability Margins
Gross Profit Margin
31.16%31.16%30.09%30.13%30.75%
EBIT Margin
13.06%13.06%11.40%13.33%13.32%
EBITDA Margin
14.95%14.95%12.41%18.50%19.96%
Operating Profit Margin
13.79%13.79%11.78%12.00%11.82%
Pretax Profit Margin
13.04%13.04%12.02%12.23%12.23%
Net Profit Margin
10.86%10.86%10.15%10.86%11.13%
Continuous Operations Profit Margin
10.84%10.84%10.16%10.89%11.15%
Net Income Per EBT
83.27%83.27%84.45%88.75%91.01%
EBT Per EBIT
94.55%94.55%102.05%101.89%103.50%
Return on Assets (ROA)
8.83%8.83%8.39%7.46%6.92%
Return on Equity (ROE)
15.51%16.25%12.91%10.94%10.51%
Return on Capital Employed (ROCE)
15.77%15.77%12.31%10.44%9.32%
Return on Invested Capital (ROIC)
12.18%12.18%10.10%8.98%8.45%
Return on Tangible Assets
13.39%13.39%12.26%10.64%10.22%
Earnings Yield
6.32%5.72%3.84%2.28%1.76%
Efficiency Ratios
Receivables Turnover
 12.62 12.62 11.22 12.91 7.22
Payables Turnover
 7.40 7.40 6.87 5.66 6.85
Inventory Turnover
 11.49 11.49 11.77 10.61 10.73
Fixed Asset Turnover
 5.10 5.10 5.68 4.97 4.79
Asset Turnover
 0.81 0.81 0.83 0.69 0.62
Working Capital Turnover Ratio
 3.68 3.71 2.77 2.40 2.06
Cash Conversion Cycle
 11.38 11.38 10.40 -1.79 31.26
Days of Sales Outstanding
 28.93 28.93 32.54 28.27 50.55
Days of Inventory Outstanding
 31.76 31.76 31.01 34.39 34.02
Days of Payables Outstanding
 49.31 49.31 53.15 64.44 53.31
Operating Cycle
 60.69 60.69 63.54 62.66 84.57
Cash Flow Ratios
Operating Cash Flow Per Share
 2.58 2.39 1.80 1.68 1.22
Free Cash Flow Per Share
 2.15 1.98 1.44 1.36 1.06
CapEx Per Share
 0.43 0.41 0.36 0.32 0.16
Free Cash Flow to Operating Cash Flow
 0.84 0.83 0.80 0.81 0.87
Dividend Paid and CapEx Coverage Ratio
 2.36 2.25 3.81 2.45 7.60
Capital Expenditure Coverage Ratio
 6.07 5.83 4.99 5.28 7.60
Operating Cash Flow Coverage Ratio
 0.79 0.74 0.89 1.11 0.80
Operating Cash Flow to Sales Ratio
 0.19 0.18 0.15 0.18 0.17
Free Cash Flow Yield
10.31%7.83%4.53%3.01%2.38%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 15.82 17.47 26.02 43.77 56.78
Price-to-Sales (P/S) Ratio
 1.55 1.90 2.64 4.75 6.32
Price-to-Book (P/B) Ratio
 2.57 2.84 3.36 4.79 5.97
Price-to-Free Cash Flow (P/FCF) Ratio
 9.70 12.77 22.07 33.21 42.08
Price-to-Operating Cash Flow Ratio
 8.97 10.58 17.65 26.91 36.54
Price-to-Earnings Growth (PEG) Ratio
 0.71 0.96 1.38 1.28 -0.48
Price-to-Fair Value
 2.57 2.84 3.36 4.79 5.97
Enterprise Value Multiple
 10.11 12.42 19.66 23.51 29.69
Enterprise Value
 4.91B 6.03B 7.37B 10.11B 9.63B
EV to EBITDA
 10.11 12.42 19.66 23.51 29.69
EV to Sales
 1.51 1.86 2.44 4.35 5.92
EV to Free Cash Flow
 9.45 12.50 20.39 30.41 39.44
EV to Operating Cash Flow
 7.89 10.36 16.30 24.64 34.25
Tangible Book Value Per Share
 3.42 3.39 4.86 5.30 3.81
Shareholders’ Equity Per Share
 8.99 8.92 9.45 9.41 7.47
Tax and Other Ratios
Effective Tax Rate
 0.17 0.17 0.15 0.11 0.09
Revenue Per Share
 13.46 13.35 12.02 9.49 7.05
Net Income Per Share
 1.46 1.45 1.22 1.03 0.79
Tax Burden
 0.83 0.83 0.84 0.89 0.91
Interest Burden
 1.00 1.00 1.05 0.92 0.92
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.17 0.17 0.18 0.07 0.06
Stock-Based Compensation to Revenue
 <0.01 0.00 0.03 0.02 0.01
Income Quality
 1.78 1.70 1.25 1.44 1.53
Currency in CNY