Ratios	Dec 21	Dec 20	Dec 19	Dec 18
Liquidity Ratios
Current Ratio	―	0.87	1.75	6.40	4.70
Quick Ratio	―	0.87	1.75	6.40	4.70
Cash Ratio	―	0.16	0.24	1.47	2.31
Solvency Ratio	―	-0.71	-0.63	-0.54	0.19
Operating Cash Flow Ratio	―	-0.45	-0.37	-5.24	-0.15
Short-Term Operating Cash Flow Coverage	―	-1.33	-44.06	-22.58	-1.06
Net Current Asset Value	$ ―	$ -1.92M	$ 593.88K	$ 6.15M	$ 6.51M
Leverage Ratios
Debt-to-Assets Ratio	―	0.28	0.22	0.11	0.14
Debt-to-Equity Ratio	―	0.61	0.30	0.12	0.19
Debt-to-Capital Ratio	―	0.38	0.23	0.11	0.16
Long-Term Debt-to-Capital Ratio	―	0.00	0.12	0.09	0.13
Financial Leverage Ratio	―	2.17	1.41	1.15	1.42
Debt Service Coverage Ratio	―	-1.98	-16.73	-5.41	0.54
Interest Coverage Ratio	―	-21.66	-23.63	-12.46	2.37
Debt to Market Cap	―	0.03	0.02	0.05	0.02
Interest Debt Per Share	―	1.32	1.46	0.96	0.82
Net Debt to EBITDA	―	-0.62	-0.54	0.20	-8.63
Profitability Margins
Gross Profit Margin	―	87.18%	90.70%	90.04%	91.12%
EBIT Margin	―	-193.34%	-207.33%	-80.75%	7.34%
EBITDA Margin	―	-140.82%	-158.43%	-76.48%	9.24%
Operating Profit Margin	―	-193.34%	-207.33%	-80.75%	7.34%
Pretax Profit Margin	―	-252.57%	-206.85%	-85.23%	6.62%
Net Profit Margin	―	-233.17%	-185.64%	-77.25%	11.48%
Continuous Operations Profit Margin	―	-252.02%	-215.08%	-97.56%	3.04%
Net Income Per EBT	―	92.32%	89.75%	90.64%	173.39%
EBT Per EBIT	―	130.63%	99.77%	105.54%	90.25%
Return on Assets (ROA)	―	-56.18%	-33.59%	-17.09%	4.27%
Return on Equity (ROE)	―	-121.71%	-47.20%	-19.74%	6.05%
Return on Capital Employed (ROCE)	―	-83.40%	-50.31%	-19.74%	3.35%
Return on Invested Capital (ROIC)	―	-60.05%	-45.67%	-19.27%	1.49%
Return on Tangible Assets	―	-82.44%	-43.67%	-17.10%	4.27%
Earnings Yield	―	-10.55%	-5.64%	-8.66%	0.67%
Efficiency Ratios
Receivables Turnover	―	1.59	0.69	0.70	1.52
Payables Turnover	―	0.00	0.00	0.00	0.00
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	1.64	1.27	14.24	30.51
Asset Turnover	―	0.24	0.18	0.22	0.37
Working Capital Turnover Ratio	―	2.22	0.45	0.42	1.00
Cash Conversion Cycle	―	229.35	526.00	518.02	240.34
Days of Sales Outstanding	―	229.35	526.00	518.02	240.34
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	0.00	0.00	0.00	0.00
Operating Cycle	―	229.35	526.00	518.02	240.34
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.87	-0.59	-3.97	-0.16
Free Cash Flow Per Share	―	-0.87	-0.74	-4.06	-0.23
CapEx Per Share	―	0.00	0.15	0.10	0.07
Free Cash Flow to Operating Cash Flow	―	1.00	1.25	1.02	1.42
Dividend Paid and CapEx Coverage Ratio	―	0.00	-3.95	-41.44	-2.41
Capital Expenditure Coverage Ratio	―	0.00	-3.95	-41.44	-2.41
Operating Cash Flow Coverage Ratio	―	-0.71	-0.44	-4.69	-0.21
Operating Cash Flow to Sales Ratio	―	-0.82	-0.52	-2.24	-0.08
Free Cash Flow Yield	―	-3.72%	-1.99%	-25.76%	-0.63%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-9.48	-17.72	-11.54	150.21
Price-to-Sales (P/S) Ratio	―	22.10	32.89	8.92	17.25
Price-to-Book (P/B) Ratio	―	11.53	8.36	2.28	9.09
Price-to-Free Cash Flow (P/FCF) Ratio	―	-26.86	-50.25	-3.88	-157.52
Price-to-Operating Cash Flow Ratio	―	-26.86	-62.98	-3.98	-222.94
Price-to-Earnings Growth (PEG) Ratio	―	-0.56	-0.33	0.02	-3.00
Price-to-Fair Value	―	11.53	8.36	2.28	9.09
Enterprise Value Multiple	―	-16.31	-21.30	-11.46	178.14
Enterprise Value	―	46.65M	73.56M	27.89M	68.10M
EV to EBITDA	―	-16.31	-21.30	-11.46	178.14
EV to Sales	―	22.97	33.75	8.77	16.45
EV to Free Cash Flow	―	-27.93	-51.56	-3.82	-150.24
EV to Operating Cash Flow	―	-27.93	-64.62	-3.91	-212.63
Tangible Book Value Per Share	―	0.30	2.34	6.56	3.92
Shareholders’ Equity Per Share	―	2.03	4.47	6.92	3.93
Tax and Other Ratios
Effective Tax Rate	―	<0.01	-0.04	-0.14	0.54
Revenue Per Share	―	1.06	1.14	1.77	2.07
Net Income Per Share	―	-2.47	-2.11	-1.37	0.24
Tax Burden	―	0.92	0.90	0.91	1.73
Interest Burden	―	1.31	1.00	1.06	0.90
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	2.44	2.28	1.08	0.48
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.33	0.24	2.30	-2.55

Puhui Wealth Investment Management (PHCFF) Ratios

Puhui Wealth Investment Management Ratios