HK:2324's free cash flow for Q2 2025 was HK$1.00. For the 2025 fiscal year, HK:2324's free cash flow was decreased by HK$ and operating cash flow was HK$19.24. See a summary of the company’s cash flow.

Ratios	TTM	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	6.97	6.48	14.97	14.05	13.83
Quick Ratio	6.97	6.48	18.06	9.39	6.47
Cash Ratio	0.41	0.83	0.64	0.42	0.60
Solvency Ratio	-1.05	-2.53	-2.18	2.23	-2.54
Operating Cash Flow Ratio	0.13	-0.66	-1.31	-0.71	-0.78
Short-Term Operating Cash Flow Coverage	0.13	-0.72	-5.62	0.00	0.00
Net Current Asset Value	HK$ 257.38M	HK$ 199.20M	HK$ 348.25M	HK$ 366.87M	HK$ 348.98M
Leverage Ratios
Debt-to-Assets Ratio	0.12	0.09	0.04	0.04	0.03
Debt-to-Equity Ratio	0.14	0.10	0.05	0.05	0.03
Debt-to-Capital Ratio	0.12	0.09	0.04	0.04	0.03
Long-Term Debt-to-Capital Ratio	0.00	0.05	0.03	0.00	0.03
Financial Leverage Ratio	1.14	1.18	1.09	1.05	1.09
Debt Service Coverage Ratio	-1.34	-3.35	-7.77	37.62	-41.17
Interest Coverage Ratio	-13.39	-23.51	-27.69	38.62	-49.96
Debt to Market Cap	0.69	0.85	0.29	0.00	0.11
Interest Debt Per Share	0.10	0.09	0.06	0.07	0.05
Net Debt to EBITDA	-0.41	>-0.01	-0.08	0.19	0.05
Profitability Margins
Gross Profit Margin	-288.78%	290.30%	100.00%	100.00%	100.00%
EBIT Margin	-330.81%	450.98%	338.20%	83.95%	197.36%
EBITDA Margin	-329.84%	450.44%	260.86%	83.95%	164.57%
Operating Profit Margin	-136.41%	450.98%	338.20%	83.95%	197.36%
Pretax Profit Margin	-257.78%	470.16%	350.41%	81.77%	201.31%
Net Profit Margin	-256.62%	468.74%	372.12%	81.77%	199.35%
Continuous Operations Profit Margin	-256.62%	468.74%	350.41%	81.77%	201.31%
Net Income Per EBT	99.55%	99.70%	106.19%	100.00%	99.03%
EBT Per EBIT	188.97%	104.25%	103.61%	97.41%	102.00%
Return on Assets (ROA)	-13.26%	-39.37%	-18.29%	11.32%	-21.33%
Return on Equity (ROE)	-14.98%	-46.60%	-19.96%	11.92%	-23.28%
Return on Capital Employed (ROCE)	-8.06%	-42.33%	-17.52%	12.24%	-22.40%
Return on Invested Capital (ROIC)	-7.05%	-38.09%	-18.37%	11.91%	-22.19%
Return on Tangible Assets	-13.26%	-39.37%	-18.29%	11.32%	-21.33%
Earnings Yield	-75.09%	-228.90%	-124.64%	65.60%	-93.62%
Efficiency Ratios
Receivables Turnover	1.99	0.00	-0.31	0.00	0.00
Payables Turnover	0.00	0.00	0.00	0.00	0.00
Inventory Turnover	0.00	0.00	0.00	0.00	0.00
Fixed Asset Turnover	144.97	-83.44	-45.43	0.00	0.00
Asset Turnover	0.05	-0.08	-0.05	0.14	-0.11
Working Capital Turnover Ratio	0.08	-0.11	-0.07	0.21	-0.13
Cash Conversion Cycle	183.50	0.00	-1.17K	0.00	0.00
Days of Sales Outstanding	183.50	0.00	-1.17K	0.00	0.00
Days of Inventory Outstanding	0.00	0.00	0.00	0.00	0.00
Days of Payables Outstanding	0.00	0.00	0.00	0.00	0.00
Operating Cycle	183.50	0.00	-1.17K	0.00	0.00
Cash Flow Ratios
Operating Cash Flow Per Share	0.01	-0.06	-0.08	-0.06	-0.08
Free Cash Flow Per Share	-0.02	-0.06	-0.08	-0.06	-0.08
CapEx Per Share	0.03	0.00	<0.01	<0.01	0.00
Free Cash Flow to Operating Cash Flow	-1.74	1.00	1.02	1.01	1.00
Dividend Paid and CapEx Coverage Ratio	0.36	0.00	-49.53	-83.31	0.00
Capital Expenditure Coverage Ratio	0.36	0.00	-49.53	-83.31	0.00
Operating Cash Flow Coverage Ratio	0.13	-0.79	-1.56	-0.84	-1.72
Operating Cash Flow to Sales Ratio	0.31	0.82	1.36	-0.26	0.42
Free Cash Flow Yield	-15.76%	-40.28%	-46.43%	-21.16%	-19.72%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-1.33	-0.44	-0.80	1.52	-1.07
Price-to-Sales (P/S) Ratio	3.42	-2.05	-2.99	1.25	-2.13
Price-to-Book (P/B) Ratio	0.20	0.20	0.16	0.18	0.25
Price-to-Free Cash Flow (P/FCF) Ratio	-6.34	-2.48	-2.15	-4.73	-5.07
Price-to-Operating Cash Flow Ratio	11.04	-2.48	-2.20	-4.78	-5.07
Price-to-Earnings Growth (PEG) Ratio	0.01	>-0.01	<0.01	-0.01	0.02
Price-to-Fair Value	0.20	0.20	0.16	0.18	0.25
Enterprise Value Multiple	-1.45	-0.46	-1.22	1.67	-1.25
Enterprise Value	84.89M	65.37M	80.28M	107.60M	107.51M
EV to EBITDA	-1.45	-0.46	-1.22	1.67	-1.25
EV to Sales	4.78	-2.06	-3.19	1.40	-2.05
EV to Free Cash Flow	-8.86	-2.49	-2.30	-5.32	-4.89
EV to Operating Cash Flow	15.46	-2.49	-2.35	-5.38	-4.89
Tangible Book Value Per Share	0.67	0.76	1.12	1.54	1.63
Shareholders’ Equity Per Share	0.67	0.76	1.12	1.54	1.63
Tax and Other Ratios
Effective Tax Rate	<0.01	<0.01	-0.06	0.03	<0.01
Revenue Per Share	0.04	-0.08	-0.06	0.22	-0.19
Net Income Per Share	-0.10	-0.35	-0.22	0.18	-0.38
Tax Burden	1.00	1.00	1.06	1.00	0.99
Interest Burden	0.78	1.04	1.04	0.97	1.02
Research & Development to Revenue	0.00	0.00	>-0.01	<0.01	>-0.01
SG&A to Revenue	0.43	-0.57	-0.68	0.15	-0.32
Stock-Based Compensation to Revenue	0.00	0.00	-0.16	0.04	-0.04
Income Quality	-0.12	0.18	0.39	-0.32	0.21

Currency in HKD

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