tiprankstipranks
Li Ning Company Limited (HK:2331)
:2331
Hong Kong Market
2331
Li Ning Company
RESEARCH TOOLSreports
Want to see HK:2331 full AI Analyst Report?

Li Ning Company (2331) Ratios

30 Followers

Li Ning Company Ratios

HK:2331's free cash flow for Q4 2025 was ¥0.48. For the 2025 fiscal year, HK:2331's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 2.85 2.85 2.71 1.88 1.71
Quick Ratio
 2.51 2.51 2.36 1.54 1.38
Cash Ratio
 2.07 2.07 0.99 0.75 1.02
Solvency Ratio
 0.39 0.41 0.51 0.52 0.59
Operating Cash Flow Ratio
 0.68 0.72 0.69 0.64 0.54
Short-Term Operating Cash Flow Coverage
 8.83 9.26 0.00 -1.19 0.00
Net Current Asset Value
¥ 12.87B¥ 12.87B¥ 10.92B¥ 3.85B¥ 3.08B
Leverage Ratios
Debt-to-Assets Ratio
 0.06 0.06 0.05 0.07 0.06
Debt-to-Equity Ratio
 0.08 0.08 0.07 0.10 0.09
Debt-to-Capital Ratio
 0.07 0.07 0.07 0.09 0.08
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 1.37 1.37 1.37 1.40 1.38
Debt Service Coverage Ratio
 5.27 4.54 32.39 -1.39 54.87
Interest Coverage Ratio
 45.85 21.37 23.70 19.62 47.71
Debt to Market Cap
 0.01 0.01 0.00 -0.09 0.00
Interest Debt Per Share
 0.84 0.88 0.81 1.05 0.86
Net Debt to EBITDA
 -2.95 -3.04 -0.91 -0.46 -0.75
Profitability Margins
Gross Profit Margin
48.96%48.95%49.37%48.38%48.38%
EBIT Margin
13.30%12.40%14.87%16.00%21.38%
EBITDA Margin
16.92%16.71%21.35%22.88%27.02%
Operating Profit Margin
12.75%12.40%12.83%12.90%18.94%
Pretax Profit Margin
14.18%14.15%14.33%15.42%20.99%
Net Profit Margin
9.93%9.92%10.51%11.55%15.75%
Continuous Operations Profit Margin
9.93%9.92%10.51%11.55%15.75%
Net Income Per EBT
70.04%70.08%73.31%74.88%75.05%
EBT Per EBIT
111.26%114.15%111.73%119.59%110.81%
Return on Assets (ROA)
7.73%7.58%8.44%9.32%12.08%
Return on Equity (ROE)
10.64%10.35%11.54%13.06%16.70%
Return on Capital Employed (ROCE)
12.61%12.05%13.08%13.21%18.51%
Return on Invested Capital (ROIC)
8.65%8.27%9.40%11.24%13.55%
Return on Tangible Assets
7.76%7.61%8.53%9.42%12.21%
Earnings Yield
6.68%6.62%7.57%6.91%2.60%
Efficiency Ratios
Receivables Turnover
 18.06 17.74 22.94 19.95 23.27
Payables Turnover
 7.87 7.74 8.93 7.96 8.41
Inventory Turnover
 5.56 5.46 5.59 5.71 5.49
Fixed Asset Turnover
 4.65 4.56 4.63 4.38 4.91
Asset Turnover
 0.78 0.76 0.80 0.81 0.77
Working Capital Turnover Ratio
 2.00 2.07 2.97 4.78 3.20
Cash Conversion Cycle
 39.51 40.22 40.37 36.32 38.80
Days of Sales Outstanding
 20.21 20.57 15.91 18.29 15.68
Days of Inventory Outstanding
 65.66 66.83 65.32 63.88 66.54
Days of Payables Outstanding
 46.35 47.18 40.85 45.86 43.42
Operating Cycle
 85.87 87.40 81.23 82.17 82.23
Cash Flow Ratios
Operating Cash Flow Per Share
 2.13 2.24 2.05 1.81 1.50
Free Cash Flow Per Share
 1.66 1.78 1.46 1.11 0.80
CapEx Per Share
 0.47 0.46 0.58 0.70 0.70
Free Cash Flow to Operating Cash Flow
 0.78 0.79 0.71 0.61 0.53
Dividend Paid and CapEx Coverage Ratio
 2.11 2.26 1.79 1.17 1.29
Capital Expenditure Coverage Ratio
 4.52 4.86 3.50 2.58 2.14
Operating Cash Flow Coverage Ratio
 2.64 2.77 2.72 1.84 1.83
Operating Cash Flow to Sales Ratio
 0.19 0.20 0.18 0.17 0.15
Free Cash Flow Yield
9.84%10.63%9.46%6.23%1.33%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 14.96 15.11 13.22 14.47 38.50
Price-to-Sales (P/S) Ratio
 1.49 1.50 1.39 1.67 6.06
Price-to-Book (P/B) Ratio
 1.58 1.56 1.53 1.89 6.43
Price-to-Free Cash Flow (P/FCF) Ratio
 10.16 9.41 10.58 16.06 75.11
Price-to-Operating Cash Flow Ratio
 7.91 7.47 7.56 9.84 39.98
Price-to-Earnings Growth (PEG) Ratio
 -5.79 -2.95 -2.71 -0.70 -12.32
Price-to-Fair Value
 1.58 1.56 1.53 1.89 6.43
Enterprise Value Multiple
 5.84 5.93 5.59 6.85 21.69
Enterprise Value
 29.01B 28.58B 34.25B 43.22B 151.22B
EV to EBITDA
 5.84 5.93 5.59 6.85 21.69
EV to Sales
 0.99 0.99 1.19 1.57 5.86
EV to Free Cash Flow
 6.76 6.22 9.10 15.05 72.59
EV to Operating Cash Flow
 5.26 4.94 6.50 9.22 38.64
Tangible Book Value Per Share
 10.63 10.66 9.99 9.29 9.16
Shareholders’ Equity Per Share
 10.69 10.72 10.14 9.44 9.30
Tax and Other Ratios
Effective Tax Rate
 0.30 0.30 0.27 0.25 0.25
Revenue Per Share
 11.35 11.19 11.13 10.67 9.87
Net Income Per Share
 1.13 1.11 1.17 1.23 1.55
Tax Burden
 0.70 0.70 0.73 0.75 0.75
Interest Burden
 1.07 1.14 0.96 0.96 0.98
Research & Development to Revenue
 0.02 0.02 0.00 0.02 0.02
SG&A to Revenue
 0.35 0.34 0.37 0.05 0.04
Stock-Based Compensation to Revenue
 >-0.01 0.00 <0.01 <0.01 <0.01
Income Quality
 1.89 2.02 1.28 1.10 0.72
Currency in CNY