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Lushang Life Services Co., Ltd. Class H (HK:2376)
:2376
Hong Kong Market

Lushang Life Services Co., Ltd. Class H (2376) Ratios

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Lushang Life Services Co., Ltd. Class H Ratios

HK:2376's free cash flow for Q4 2024 was ¥0.18. For the 2024 fiscal year, HK:2376's free cash flow was decreased by ¥ and operating cash flow was ¥0.07. See a summary of the company’s cash flow.
Ratios
TTM
Dec 23Dec 22Dec 21Dec 20
Liquidity Ratios
Current Ratio
2.25 2.25 1.71 1.39 1.42
Quick Ratio
2.13 2.13 1.58 1.30 1.42
Cash Ratio
1.22 1.22 0.83 0.27 0.29
Solvency Ratio
0.24 0.24 0.24 0.08 0.13
Operating Cash Flow Ratio
-0.01 -0.01 0.09 0.03 0.19
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.17 0.00
Net Current Asset Value
¥ 437.18M¥ 437.18M¥ 231.62M¥ 232.82M¥ 95.22M
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 <0.01 0.13 0.00
Debt-to-Equity Ratio
0.01 0.01 0.01 0.43 0.00
Debt-to-Capital Ratio
0.01 0.01 0.01 0.30 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.71 1.71 2.12 3.34 2.93
Debt Service Coverage Ratio
276.28 276.28 31.37 0.43 43.12
Interest Coverage Ratio
310.54 310.54 35.06 61.50 49.44
Debt to Market Cap
0.00 0.00 0.00 0.22 0.00
Interest Debt Per Share
0.05 0.05 0.04 0.83 <0.01
Net Debt to EBITDA
-4.23 -4.23 -2.58 -0.88 -1.57
Profitability Margins
Gross Profit Margin
23.05%23.05%25.37%19.76%17.44%
EBIT Margin
14.84%14.84%17.25%14.84%12.40%
EBITDA Margin
15.97%15.97%18.10%15.34%12.84%
Operating Profit Margin
13.85%13.85%16.24%13.40%10.84%
Pretax Profit Margin
16.12%16.12%16.78%14.62%12.40%
Net Profit Margin
12.25%12.25%13.01%11.25%9.01%
Continuous Operations Profit Margin
12.49%12.49%13.21%11.26%9.01%
Net Income Per EBT
75.99%75.99%77.51%76.93%72.65%
EBT Per EBIT
116.36%116.36%103.32%109.07%114.43%
Return on Assets (ROA)
8.97%8.97%11.95%5.25%8.45%
Return on Equity (ROE)
15.37%15.37%25.36%17.57%24.75%
Return on Capital Employed (ROCE)
17.22%17.22%31.25%20.94%29.78%
Return on Invested Capital (ROIC)
13.32%13.32%24.55%11.30%21.63%
Return on Tangible Assets
8.99%8.99%11.98%5.25%8.45%
Earnings Yield
32.90%32.90%15.76%9.12%5.48%
Efficiency Ratios
Receivables Turnover
2.02 2.02 2.74 3.20 3.87
Payables Turnover
2.73 2.73 3.16 4.58 6.07
Inventory Turnover
11.20 11.20 10.30 6.39 1.11K
Fixed Asset Turnover
11.34 11.34 10.15 21.27 19.81
Asset Turnover
0.73 0.73 0.92 0.47 0.94
Working Capital Turnover Ratio
1.87 1.87 2.50 2.46 0.00
Cash Conversion Cycle
79.23 79.23 53.10 91.60 34.41
Days of Sales Outstanding
180.41 180.41 133.06 114.14 94.21
Days of Inventory Outstanding
32.59 32.59 35.45 57.11 0.33
Days of Payables Outstanding
133.77 133.77 115.41 79.65 60.13
Operating Cycle
213.00 213.00 168.51 171.25 94.54
Cash Flow Ratios
Operating Cash Flow Per Share
-0.04 -0.04 0.22 0.14 0.33
Free Cash Flow Per Share
-0.09 -0.09 -0.08 0.12 0.22
CapEx Per Share
0.05 0.05 0.30 0.03 0.11
Free Cash Flow to Operating Cash Flow
2.40 2.40 -0.36 0.82 0.66
Dividend Paid and CapEx Coverage Ratio
-0.66 -0.66 0.74 5.42 2.97
Capital Expenditure Coverage Ratio
-0.71 -0.71 0.74 5.42 2.97
Operating Cash Flow Coverage Ratio
-0.82 -0.82 9.14 0.17 0.00
Operating Cash Flow to Sales Ratio
>-0.01 >-0.01 0.05 0.05 0.14
Free Cash Flow Yield
-4.31%-4.31%-2.17%3.10%5.50%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
3.04 3.04 6.35 10.97 18.24
Price-to-Sales (P/S) Ratio
0.37 0.37 0.83 1.23 1.64
Price-to-Book (P/B) Ratio
0.47 0.47 1.61 1.93 4.51
Price-to-Free Cash Flow (P/FCF) Ratio
-23.20 -23.20 -46.07 32.26 18.19
Price-to-Operating Cash Flow Ratio
-55.73 -55.73 16.59 26.30 12.06
Price-to-Earnings Growth (PEG) Ratio
0.19 0.19 0.09 0.20 0.00
Price-to-Fair Value
0.47 0.47 1.61 1.93 4.51
Enterprise Value Multiple
-1.90 -1.90 1.98 7.16 11.23
Enterprise Value
-190.03M -190.03M 208.75M 442.78M 463.11M
EV to EBITDA
-1.90 -1.90 1.98 7.16 11.23
EV to Sales
-0.30 -0.30 0.36 1.10 1.44
EV to Free Cash Flow
18.86 18.86 -19.99 28.74 15.96
EV to Operating Cash Flow
45.32 45.32 7.20 23.43 10.58
Tangible Book Value Per Share
4.32 4.32 2.24 1.93 0.88
Shareholders’ Equity Per Share
4.31 4.31 2.24 1.93 0.88
Tax and Other Ratios
Effective Tax Rate
0.23 0.23 0.21 0.23 0.27
Revenue Per Share
5.41 5.41 4.37 3.02 2.41
Net Income Per Share
0.66 0.66 0.57 0.34 0.22
Tax Burden
0.76 0.76 0.78 0.77 0.73
Interest Burden
1.09 1.09 0.97 0.99 1.00
Research & Development to Revenue
<0.01 <0.01 0.01 <0.01 0.01
SG&A to Revenue
0.09 0.09 0.03 0.01 0.01
Stock-Based Compensation to Revenue
<0.01 <0.01 <0.01 <0.01 <0.01
Income Quality
-0.04 -0.04 0.30 0.32 1.10
Currency in CNY
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