Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	3.57	2.38	2.21	-
Quick Ratio	―	2.70	1.52	1.37	-
Cash Ratio	―	1.63	1.02	0.59	-
Solvency Ratio	―	0.35	0.19	0.26	-
Operating Cash Flow Ratio	―	-0.08	0.48	0.06	-
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.00	-
Net Current Asset Value	S$ ―	S$ 208.13M	S$ 145.38M	S$ 136.70M	-
Leverage Ratios
Debt-to-Assets Ratio	―	<0.01	0.00	0.00	-
Debt-to-Equity Ratio	―	<0.01	0.00	0.00	-
Debt-to-Capital Ratio	―	<0.01	0.00	0.00	-
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	-
Financial Leverage Ratio	―	1.32	1.46	1.50	-
Debt Service Coverage Ratio	―	0.00	0.00	0.00	-
Interest Coverage Ratio	―	0.00	0.00	0.00	-
Debt to Market Cap	―	0.00	0.00	0.00	-
Interest Debt Per Share	―	<0.01	0.00	0.00	-
Net Debt to EBITDA	―	-7.10	-11.13	-3.65	-
Profitability Margins
Gross Profit Margin	―	11.48%	7.29%	10.11%	-
EBIT Margin	―	8.11%	4.28%	8.12%	-
EBITDA Margin	―	9.23%	6.85%	10.96%	-
Operating Profit Margin	―	8.11%	4.28%	8.12%	-
Pretax Profit Margin	―	15.29%	13.64%	16.89%	-
Net Profit Margin	―	13.15%	11.57%	14.90%	-
Continuous Operations Profit Margin	―	13.19%	11.49%	14.81%	-
Net Income Per EBT	―	86.01%	84.79%	88.21%	-
EBT Per EBIT	―	188.61%	318.96%	207.96%	-
Return on Assets (ROA)	―	7.79%	4.78%	7.34%	-
Return on Equity (ROE)	―	10.27%	6.96%	11.03%	-
Return on Capital Employed (ROCE)	―	6.31%	2.56%	5.99%	-
Return on Invested Capital (ROIC)	―	5.44%	2.15%	5.25%	-
Return on Tangible Assets	―	7.79%	4.78%	7.34%	-
Earnings Yield	―	14.60%	8.58%	15.48%	-
Efficiency Ratios
Receivables Turnover	―	2.92	3.92	2.29	-
Payables Turnover	―	22.09	41.00	24.62	-
Inventory Turnover	―	2.52	1.44	1.59	-
Fixed Asset Turnover	―	10.88	7.09	7.42	-
Asset Turnover	―	0.59	0.41	0.49	-
Working Capital Turnover Ratio	―	1.14	1.00	0.00	-
Cash Conversion Cycle	―	253.57	337.27	373.79	-
Days of Sales Outstanding	―	125.13	93.17	159.46	-
Days of Inventory Outstanding	―	144.96	253.00	229.16	-
Days of Payables Outstanding	―	16.52	8.90	14.83	-
Operating Cycle	―	270.09	346.17	388.62	-
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.01	0.10	0.01	-
Free Cash Flow Per Share	―	-0.01	0.10	0.01	-
CapEx Per Share	―	<0.01	<0.01	<0.01	-
Free Cash Flow to Operating Cash Flow	―	1.11	0.98	0.90	-
Dividend Paid and CapEx Coverage Ratio	―	-1.07	6.75	3.48	-
Capital Expenditure Coverage Ratio	―	-9.13	43.83	10.33	-
Operating Cash Flow Coverage Ratio	―	-73.28	0.00	0.00	-
Operating Cash Flow to Sales Ratio	―	-0.03	0.36	0.04	-
Free Cash Flow Yield	―	-3.80%	25.94%	3.75%	-
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	6.85	11.65	6.46	-
Price-to-Sales (P/S) Ratio	―	0.90	1.35	0.96	-
Price-to-Book (P/B) Ratio	―	0.70	0.81	0.71	-
Price-to-Free Cash Flow (P/FCF) Ratio	―	-26.33	3.85	26.69	-
Price-to-Operating Cash Flow Ratio	―	-29.21	3.77	24.11	-
Price-to-Earnings Growth (PEG) Ratio	―	0.11	-0.34	0.00	-
Price-to-Fair Value	―	0.70	0.81	0.71	-
Enterprise Value Multiple	―	2.66	8.53	5.13	-
Enterprise Value	―	49.55M	83.47M	94.83M	-
EV to EBITDA	―	2.66	8.53	5.13	-
EV to Sales	―	0.25	0.58	0.56	-
EV to Free Cash Flow	―	-7.17	1.67	15.60	-
EV to Operating Cash Flow	―	-7.96	1.63	14.09	-
Tangible Book Value Per Share	―	0.51	0.46	0.44	-
Shareholders’ Equity Per Share	―	0.51	0.46	0.44	-
Tax and Other Ratios
Effective Tax Rate	―	0.14	0.16	0.12	-
Revenue Per Share	―	0.40	0.28	0.33	-
Net Income Per Share	―	0.05	0.03	0.05	-
Tax Burden	―	0.86	0.85	0.88	-
Interest Burden	―	1.89	3.19	2.08	-
Research & Development to Revenue	―	0.00	0.00	0.00	-
SG&A to Revenue	―	0.02	0.02	0.03	-
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	-
Income Quality	―	-0.20	2.62	0.24	-

Hock Lian Seng Holdings Limited (J2T) Ratios

Hock Lian Seng Holdings Limited Ratios