Liquidity Ratios | | | | |
Current Ratio | ― | 1.10 | 1.22 | 1.12 |
Quick Ratio | ― | 0.99 | 1.12 | 0.95 |
Cash Ratio | ― | 0.25 | 0.43 | 0.12 |
Solvency Ratio | ― | >-0.01 | 0.10 | 0.06 |
Operating Cash Flow Ratio | ― | -0.10 | 0.43 | 0.06 |
Short-Term Operating Cash Flow Coverage | ― | -0.73 | 2.66 | 0.49 |
Net Current Asset Value | HK$ ― | HK$ -4.35M | HK$ -5.70M | HK$ -16.29M |
Leverage Ratios | | | | |
Debt-to-Assets Ratio | ― | 0.24 | 0.32 | 0.31 |
Debt-to-Equity Ratio | ― | 1.08 | 1.29 | 2.00 |
Debt-to-Capital Ratio | ― | 0.52 | 0.56 | 0.67 |
Long-Term Debt-to-Capital Ratio | ― | 0.31 | 0.34 | 0.43 |
Financial Leverage Ratio | ― | 4.51 | 4.05 | 6.39 |
Debt Service Coverage Ratio | ― | 0.11 | 0.86 | 0.62 |
Interest Coverage Ratio | ― | -1.32 | 0.64 | 3.46 |
Debt to Market Cap | ― | 0.19 | 0.22 | 0.27 |
Interest Debt Per Share | ― | 1.34 | 1.73 | 2.33 |
Net Debt to EBITDA | ― | 21.49 | 0.77 | 3.76 |
Profitability Margins | | | | |
Gross Profit Margin | ― | 26.74% | 21.48% | 17.28% |
EBIT Margin | ― | -2.40% | 4.14% | 3.01% |
EBITDA Margin | ― | 0.31% | 7.55% | 5.66% |
Operating Profit Margin | ― | -1.66% | 0.84% | 3.58% |
Pretax Profit Margin | ― | -3.65% | 2.83% | 1.98% |
Net Profit Margin | ― | -2.89% | 2.83% | 1.74% |
Continuous Operations Profit Margin | ― | -2.89% | 2.83% | 1.74% |
Net Income Per EBT | ― | 79.11% | 100.00% | 88.05% |
EBT Per EBIT | ― | 219.79% | 338.71% | 55.10% |
Return on Assets (ROA) | ― | -3.22% | 3.53% | 1.91% |
Return on Equity (ROE) | ― | -14.51% | 14.29% | 12.18% |
Return on Capital Employed (ROCE) | ― | -5.57% | 2.44% | 11.30% |
Return on Invested Capital (ROIC) | ― | -3.17% | 1.84% | 7.38% |
Return on Tangible Assets | ― | -3.24% | 3.56% | 1.91% |
Earnings Yield | ― | -3.20% | 3.44% | 2.59% |
Efficiency Ratios | | | | |
Receivables Turnover | ― | 3.36 | 5.50 | 2.49 |
Payables Turnover | ― | 1.81 | 2.46 | 1.91 |
Inventory Turnover | ― | 10.36 | 17.76 | 7.85 |
Fixed Asset Turnover | ― | 5.28 | 4.84 | 4.58 |
Asset Turnover | ― | 1.11 | 1.25 | 1.10 |
Working Capital Turnover Ratio | ― | 11.66 | 10.44 | 0.00 |
Cash Conversion Cycle | ― | -57.90 | -61.39 | 1.59 |
Days of Sales Outstanding | ― | 108.62 | 66.32 | 146.59 |
Days of Inventory Outstanding | ― | 35.24 | 20.55 | 46.51 |
Days of Payables Outstanding | ― | 201.76 | 148.26 | 191.51 |
Operating Cycle | ― | 143.86 | 86.87 | 193.10 |
Cash Flow Ratios | | | | |
Operating Cash Flow Per Share | ― | -0.35 | 1.28 | 0.30 |
Free Cash Flow Per Share | ― | -0.50 | 1.11 | 0.11 |
CapEx Per Share | ― | 0.15 | 0.17 | 0.19 |
Free Cash Flow to Operating Cash Flow | ― | 1.45 | 0.87 | 0.36 |
Dividend Paid and CapEx Coverage Ratio | ― | -2.25 | 7.52 | 0.55 |
Capital Expenditure Coverage Ratio | ― | -2.25 | 7.52 | 1.55 |
Operating Cash Flow Coverage Ratio | ― | -0.28 | 0.78 | 0.13 |
Operating Cash Flow to Sales Ratio | ― | -0.06 | 0.20 | 0.04 |
Free Cash Flow Yield | ― | -9.48% | 20.96% | 2.01% |
Valuation Ratios | | | | |
Price-to-Earnings (P/E) Ratio | ― | -31.30 | 29.03 | 38.68 |
Price-to-Sales (P/S) Ratio | ― | 0.90 | 0.82 | 0.67 |
Price-to-Book (P/B) Ratio | ― | 4.54 | 4.15 | 4.71 |
Price-to-Free Cash Flow (P/FCF) Ratio | ― | -10.55 | 4.77 | 49.70 |
Price-to-Operating Cash Flow Ratio | ― | -15.24 | 4.14 | 17.72 |
Price-to-Earnings Growth (PEG) Ratio | ― | 0.16 | 1.02 | 0.00 |
Price-to-Fair Value | ― | 4.54 | 4.15 | 4.71 |
Enterprise Value Multiple | ― | 310.16 | 11.64 | 15.64 |
Enterprise Value | ― | 113.89M | 113.50M | 143.09M |
EV to EBITDA | ― | 310.16 | 11.64 | 15.64 |
EV to Sales | ― | 0.97 | 0.88 | 0.89 |
EV to Free Cash Flow | ― | -11.33 | 5.11 | 65.45 |
EV to Operating Cash Flow | ― | -16.37 | 4.43 | 23.34 |
Tangible Book Value Per Share | ― | 1.12 | 1.24 | 1.11 |
Shareholders’ Equity Per Share | ― | 1.17 | 1.28 | 1.13 |
Tax and Other Ratios | | | | |
Effective Tax Rate | ― | 0.21 | 0.00 | 0.12 |
Revenue Per Share | ― | 5.86 | 6.45 | 7.88 |
Net Income Per Share | ― | -0.17 | 0.18 | 0.14 |
Tax Burden | ― | 0.79 | 1.00 | 0.88 |
Interest Burden | ― | 1.52 | 0.68 | 0.66 |
Research & Development to Revenue | ― | 0.05 | <0.01 | <0.01 |
SG&A to Revenue | ― | 0.14 | 0.15 | 0.09 |
Stock-Based Compensation to Revenue | ― | 0.00 | 0.00 | 0.00 |
Income Quality | ― | 2.05 | 7.02 | 2.18 |
