Ratios	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	―	5.85	4.64	3.57	2.38
Quick Ratio	―	3.67	3.87	2.70	1.52
Cash Ratio	―	1.47	2.40	1.63	1.02
Solvency Ratio	―	0.18	0.50	0.35	0.19
Operating Cash Flow Ratio	―	-1.67	0.49	-0.08	0.48
Short-Term Operating Cash Flow Coverage	―	-215.02	0.00	0.00	0.00
Net Current Asset Value	S$ ―	S$ 245.10M	S$ 239.98M	S$ 208.13M	S$ 145.38M
Leverage Ratios
Debt-to-Assets Ratio	―	0.11	<0.01	<0.01	0.00
Debt-to-Equity Ratio	―	0.16	<0.01	<0.01	0.00
Debt-to-Capital Ratio	―	0.13	<0.01	<0.01	0.00
Long-Term Debt-to-Capital Ratio	―	0.13	0.00	0.00	0.00
Financial Leverage Ratio	―	1.37	1.24	1.32	1.46
Debt Service Coverage Ratio	―	18.17	0.00	0.00	0.00
Interest Coverage Ratio	―	231.57	0.00	0.00	0.00
Debt to Market Cap	―	0.21	0.00	0.00	0.00
Interest Debt Per Share	―	0.09	<0.01	<0.01	0.00
Net Debt to EBITDA	―	-3.60	-6.27	-7.10	-11.13
Profitability Margins
Gross Profit Margin	―	8.19%	16.55%	11.48%	7.29%
EBIT Margin	―	4.97%	12.58%	8.11%	4.28%
EBITDA Margin	―	6.34%	13.82%	9.23%	6.85%
Operating Profit Margin	―	4.97%	12.58%	8.11%	4.28%
Pretax Profit Margin	―	10.68%	20.53%	15.29%	13.64%
Net Profit Margin	―	9.13%	17.44%	13.15%	11.57%
Continuous Operations Profit Margin	―	9.27%	17.48%	13.19%	11.49%
Net Income Per EBT	―	85.50%	84.94%	86.01%	84.79%
EBT Per EBIT	―	214.78%	163.23%	188.61%	318.96%
Return on Assets (ROA)	―	4.26%	9.07%	7.79%	4.78%
Return on Equity (ROE)	―	5.82%	11.26%	10.27%	6.96%
Return on Capital Employed (ROCE)	―	2.73%	8.06%	6.31%	2.56%
Return on Invested Capital (ROIC)	―	2.37%	6.86%	5.44%	2.15%
Return on Tangible Assets	―	4.26%	9.07%	7.79%	4.78%
Earnings Yield	―	8.02%	18.38%	19.26%	11.51%
Efficiency Ratios
Receivables Turnover	―	1.72	2.47	2.92	3.92
Payables Turnover	―	3.42	2.99	22.09	41.00
Inventory Turnover	―	1.31	3.00	2.52	1.44
Fixed Asset Turnover	―	8.86	9.40	10.88	7.09
Asset Turnover	―	0.47	0.52	0.59	0.41
Working Capital Turnover Ratio	―	0.70	0.81	1.14	1.00
Cash Conversion Cycle	―	384.60	147.61	253.57	337.27
Days of Sales Outstanding	―	211.89	147.88	125.13	93.17
Days of Inventory Outstanding	―	279.38	121.60	144.96	253.00
Days of Payables Outstanding	―	106.67	121.87	16.52	8.90
Operating Cycle	―	491.27	269.48	270.09	346.17
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.20	0.06	-0.01	0.10
Free Cash Flow Per Share	―	-0.20	0.06	-0.01	0.10
CapEx Per Share	―	<0.01	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	―	1.04	0.89	1.11	0.98
Dividend Paid and CapEx Coverage Ratio	―	-7.81	2.86	-1.07	6.75
Capital Expenditure Coverage Ratio	―	-27.84	8.85	-9.13	43.83
Operating Cash Flow Coverage Ratio	―	-2.20	78.98	-73.28	0.00
Operating Cash Flow to Sales Ratio	―	-0.54	0.18	-0.03	0.36
Free Cash Flow Yield	―	-48.86%	16.55%	-5.01%	34.80%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	12.46	5.44	5.19	8.69
Price-to-Sales (P/S) Ratio	―	1.14	0.95	0.68	1.00
Price-to-Book (P/B) Ratio	―	0.73	0.61	0.53	0.60
Price-to-Free Cash Flow (P/FCF) Ratio	―	-2.05	6.04	-19.96	2.87
Price-to-Operating Cash Flow Ratio	―	-2.12	5.36	-22.14	2.81
Price-to-Earnings Growth (PEG) Ratio	―	-0.27	0.27	0.08	-0.25
Price-to-Fair Value	―	0.73	0.61	0.53	0.60
Enterprise Value Multiple	―	14.35	0.60	0.30	3.53
Enterprise Value	―	169.43M	15.12M	5.55M	34.55M
EV to EBITDA	―	14.35	0.60	0.30	3.53
EV to Sales	―	0.91	0.08	0.03	0.24
EV to Free Cash Flow	―	-1.64	0.52	-0.80	0.69
EV to Operating Cash Flow	―	-1.69	0.47	-0.89	0.68
Tangible Book Value Per Share	―	0.57	0.56	0.51	0.46
Shareholders’ Equity Per Share	―	0.57	0.55	0.51	0.46
Tax and Other Ratios
Effective Tax Rate	―	0.13	0.15	0.14	0.16
Revenue Per Share	―	0.36	0.36	0.40	0.28
Net Income Per Share	―	0.03	0.06	0.05	0.03
Tax Burden	―	0.85	0.85	0.86	0.85
Interest Burden	―	2.15	1.63	1.89	3.19
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.03	0.02	0.02
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-5.88	0.86	-0.20	2.62

Hock Lian Seng Holdings Limited (J2T) Ratios

Hock Lian Seng Holdings Limited Ratios