China Best Group Holding Limited(DE:EFO3)
€0.01-0.00 (-13.33%)
DE:EFO3
China Best Group Holding Limited financials statements
€0.01
At close:-0.00 (-13.33%)
China Best Group Holding Limited (EFO3) Ratios
0 Followers
China Best Group Holding Limited Ratios
DE:EFO3's free cash flow for Q3 2025 was HK$0.00. For the 2025 fiscal year, DE:EFO3's free cash flow was increased by HK$0.00 and operating cash flow was HK$0.00. See a summary of the company’s cash flow.
| Ratios | Mar 25 | Mar 24 | Mar 23 | Mar 22 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.03 | 1.07 | 1.12 | 1.42 | 1.14 |
| Quick Ratio | 0.98 | 1.06 | 1.12 | 1.41 | 1.13 |
| Cash Ratio | 0.01 | 0.05 | 0.06 | 0.04 | 0.05 |
| Solvency Ratio | -0.16 | -0.14 | -0.12 | 0.01 | -0.31 |
| Operating Cash Flow Ratio | -0.03 | 0.08 | -0.00 | -0.04 | -0.02 |
| Short-Term Operating Cash Flow Coverage | -0.11 | 0.24 | -0.00 | -0.11 | -0.05 |
| Net Current Asset Value | HK$ 35.07M | HK$ 59.15M | HK$ 110.28M | HK$ 444.58M | HK$ 137.84M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.18 | 0.20 | 0.20 | 0.16 | 0.18 |
| Debt-to-Equity Ratio | 0.59 | 0.52 | 0.48 | 0.32 | 0.40 |
| Debt-to-Capital Ratio | 0.37 | 0.34 | 0.32 | 0.24 | 0.28 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.25 | 2.63 | 2.40 | 1.94 | 2.25 |
| Debt Service Coverage Ratio | -0.32 | -0.31 | -0.23 | 0.03 | -0.02 |
| Interest Coverage Ratio | -3.90 | -1.76 | -3.21 | -0.02 | -0.56 |
| Debt to Market Cap | 0.23 | 0.16 | 1.23 | 0.30 | 0.64 |
| Interest Debt Per Share | 0.14 | 0.16 | 0.20 | 0.26 | 0.22 |
| Net Debt to EBITDA | -2.71 | -2.58 | -3.62 | 14.16 | 39.29 |
| Profitability Margins | |||||
| Gross Profit Margin | -15.89% | -4.36% | -5.01% | 15.20% | 20.52% |
| EBIT Margin | -57.43% | -106.46% | -45.71% | -0.10% | -4.03% |
| EBITDA Margin | -51.46% | -94.12% | -37.31% | 2.76% | 1.42% |
| Operating Profit Margin | -57.43% | -41.76% | -45.71% | -0.10% | -4.03% |
| Pretax Profit Margin | -102.72% | -87.39% | -59.73% | -0.13% | -62.63% |
| Net Profit Margin | -95.05% | -130.07% | -60.97% | -1.30% | -66.14% |
| Continuous Operations Profit Margin | -102.73% | -88.77% | 0.00% | -1.30% | 0.00% |
| Net Income Per EBT | 92.54% | 148.85% | 102.07% | 1022.33% | 105.61% |
| EBT Per EBIT | 178.86% | 209.26% | 130.67% | 123.78% | 1553.96% |
| Return on Assets (ROA) | -11.66% | -8.99% | -7.61% | -0.48% | -17.62% |
| Return on Equity (ROE) | -37.95% | -23.64% | -18.23% | -0.92% | -39.67% |
| Return on Capital Employed (ROCE) | -21.94% | -7.16% | -12.86% | -0.07% | -2.28% |
| Return on Invested Capital (ROIC) | -14.03% | -4.81% | -8.91% | -0.05% | -1.66% |
| Return on Tangible Assets | -13.48% | -10.55% | -8.90% | -0.54% | -20.38% |
| Earnings Yield | -14.61% | -7.37% | -46.93% | -0.87% | -64.53% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.23 | 0.12 | 0.23 | 0.62 | 0.52 |
| Payables Turnover | 0.46 | 0.23 | 0.64 | 1.83 | 1.05 |
| Inventory Turnover | 3.57 | 14.17 | 61.31 | 164.33 | 62.51 |
| Fixed Asset Turnover | 1.74 | 0.49 | 0.76 | 2.82 | 1.69 |
| Asset Turnover | 0.12 | 0.07 | 0.12 | 0.37 | 0.27 |
| Working Capital Turnover Ratio | 3.86 | 1.20 | 1.69 | 1.84 | 1.72 |
| Cash Conversion Cycle | 902.84 | 1403.37 | 1008.51 | 389.76 | 365.77 |
| Days of Sales Outstanding | 1601.74 | 2935.79 | 1576.64 | 587.11 | 707.45 |
| Days of Inventory Outstanding | 102.38 | 25.75 | 5.95 | 2.22 | 5.84 |
| Days of Payables Outstanding | 801.28 | 1558.17 | 574.08 | 199.57 | 347.52 |
| Operating Cycle | 1704.12 | 2961.55 | 1582.59 | 589.33 | 713.29 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.01 | 0.03 | -0.00 | -0.03 | -0.01 |
| Free Cash Flow Per Share | -0.02 | 0.03 | -0.00 | -0.03 | -0.01 |
| Dividend Paid and CapEx Coverage Ratio | -8.53 | 7.71 | -0.01 | -2.92 | -2.54 |
| Capital Expenditure Coverage Ratio | -8.53 | 7.71 | -0.01 | -2.92 | -2.54 |
| Operating Cash Flow Coverage Ratio | -0.11 | 0.23 | -0.00 | -0.11 | -0.05 |
| Operating Cash Flow to Sales Ratio | -0.16 | 0.67 | -0.00 | -0.05 | -0.03 |
| Free Cash Flow Yield | -2.83% | 3.32% | -2.73% | -4.26% | -4.39% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -6.85 | -13.56 | -2.13 | -115.22 | -1.55 |
| Price-to-Sales (P/S) Ratio | 6.51 | 17.64 | 1.30 | 1.49 | 1.02 |
| Price-to-Book (P/B) Ratio | 2.60 | 3.21 | 0.39 | 1.06 | 0.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -35.35 | 30.11 | -36.60 | -23.47 | -22.79 |
| Price-to-Operating Cash Flow Ratio | -39.50 | 26.21 | -4654.65 | -31.51 | -31.76 |
| Price-to-Earnings Growth (PEG) Ratio | -0.24 | 3.12 | 0.03 | 1.57 | -0.00 |
| Enterprise Value Multiple | -15.36 | -21.32 | -7.10 | 68.22 | 111.23 |
| Enterprise Value | 1.47B | 2.13B | 569.48M | 1.62B | 799.83M |
| EV to EBITDA | -15.36 | -21.32 | -7.10 | 68.22 | 111.23 |
| EV to Sales | 7.90 | 20.07 | 2.65 | 1.88 | 1.58 |
| EV to Free Cash Flow | -42.94 | 34.26 | -74.63 | -29.62 | -35.24 |
| EV to Operating Cash Flow | -47.98 | 29.82 | -9491.30 | -39.76 | -49.11 |
| Tangible Book Value Per Share | 0.13 | 0.19 | 0.27 | 0.62 | 0.37 |
| Shareholders’ Equity Per Share | 0.22 | 0.28 | 0.38 | 0.76 | 0.50 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.00 | -0.02 | -0.03 | -9.22 | -0.05 |
| Revenue Per Share | 0.09 | 0.05 | 0.11 | 0.54 | 0.30 |
| Net Income Per Share | -0.08 | -0.07 | -0.07 | -0.01 | -0.20 |
| Tax Burden | 0.93 | 1.49 | 1.02 | 10.22 | 1.06 |
| Interest Burden | 1.79 | 0.82 | 1.31 | 1.24 | 15.54 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.42 | 0.68 | 0.32 | 0.06 | 0.10 |
| Stock-Based Compensation to Revenue | 0.08 | 0.02 | 0.01 | 0.00 | 0.01 |
| Income Quality | 0.16 | -0.50 | 0.00 | 37.39 | 0.05 |
Currency in HKD
