Fountain Set (Holdings) Limited(DE:FOV)
€0.060.00 (-1.67%)
DE:FOV
Fountain Set (Holdings) Limited financials statements
€0.06
At close:0.00 (-1.67%)
Fountain Set (Holdings) Limited (FOV) Ratios
0 Followers
Fountain Set (Holdings) Limited Ratios
DE:FOV's free cash flow for Q2 2026 was HK$8.26M. For the 2026 fiscal year, DE:FOV's free cash flow was decreased by HK$-25.59M and operating cash flow was HK$33.85M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.72 | 3.18 | 2.89 | 2.86 | 2.27 |
| Quick Ratio | 2.87 | 2.38 | 2.22 | 2.07 | 1.30 |
| Cash Ratio | 1.87 | 0.94 | 0.86 | 0.97 | 0.43 |
| Solvency Ratio | 0.25 | 0.17 | 0.18 | 0.05 | 0.22 |
| Operating Cash Flow Ratio | 0.45 | 0.16 | 0.25 | 0.77 | -0.12 |
| Short-Term Operating Cash Flow Coverage | 10.30 | 3.11 | 2.71 | 4.51 | -0.64 |
| Net Current Asset Value | HK$ 2.04B | HK$ 1.94B | HK$ 1.94B | HK$ 1.75B | HK$ 2.03B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.04 | 0.07 | 0.11 | 0.08 |
| Debt-to-Equity Ratio | 0.06 | 0.06 | 0.10 | 0.18 | 0.14 |
| Debt-to-Capital Ratio | 0.05 | 0.05 | 0.09 | 0.15 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.03 | 0.07 | 0.00 |
| Financial Leverage Ratio | 1.39 | 1.43 | 1.50 | 1.57 | 1.61 |
| Debt Service Coverage Ratio | 6.87 | 3.38 | 2.20 | 0.59 | 1.41 |
| Interest Coverage Ratio | 6.24 | -0.95 | -8.06 | -3.99 | 17.23 |
| Debt to Market Cap | 0.05 | 0.06 | 0.42 | 0.39 | 0.20 |
| Interest Debt Per Share | 0.16 | 0.16 | 0.29 | 0.49 | 0.41 |
| Net Debt to EBITDA | -4.11 | -2.90 | -2.00 | -2.78 | -0.52 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.52% | 11.96% | 7.25% | 9.54% | 13.03% |
| EBIT Margin | 3.35% | 1.69% | 3.07% | 0.02% | 5.21% |
| EBITDA Margin | 8.01% | 5.69% | 7.64% | 3.38% | 8.14% |
| Operating Profit Margin | 1.42% | -0.28% | -4.76% | -1.41% | 3.89% |
| Pretax Profit Margin | 2.49% | 1.74% | 2.50% | -0.33% | 5.00% |
| Net Profit Margin | 1.72% | 0.32% | 1.15% | -1.91% | 3.57% |
| Continuous Operations Profit Margin | 2.04% | 0.78% | 1.53% | -1.54% | 3.99% |
| Net Income Per EBT | 69.30% | 18.51% | 45.81% | 571.66% | 71.52% |
| EBT Per EBIT | 175.76% | -615.10% | -52.54% | 23.66% | 128.63% |
| Return on Assets (ROA) | 1.58% | 0.31% | 1.04% | -2.29% | 4.20% |
| Return on Equity (ROE) | 2.19% | 0.44% | 1.56% | -3.59% | 6.78% |
| Return on Capital Employed (ROCE) | 1.58% | -0.34% | -5.66% | -2.21% | 6.60% |
| Return on Invested Capital (ROIC) | 1.28% | -0.15% | -3.34% | -2.09% | 4.85% |
| Return on Tangible Assets | 1.59% | 0.31% | 1.04% | -2.29% | 4.20% |
| Earnings Yield | 9.70% | 1.82% | 10.65% | -10.36% | 14.49% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.85 | 4.87 | 4.14 | 5.89 | 5.01 |
| Payables Turnover | 8.14 | 6.93 | 6.32 | 11.15 | 6.14 |
| Inventory Turnover | 5.10 | 4.97 | 5.25 | 5.89 | 3.42 |
| Fixed Asset Turnover | 3.22 | 3.24 | 3.17 | 4.03 | 4.36 |
| Asset Turnover | 0.91 | 0.96 | 0.91 | 1.20 | 1.17 |
| Working Capital Turnover Ratio | 1.89 | 2.05 | 2.02 | 2.73 | 3.13 |
| Cash Conversion Cycle | 89.13 | 95.73 | 99.84 | 91.20 | 120.10 |
| Days of Sales Outstanding | 62.40 | 74.92 | 88.11 | 61.99 | 72.81 |
| Days of Inventory Outstanding | 71.56 | 73.50 | 69.48 | 61.96 | 106.75 |
| Days of Payables Outstanding | 44.84 | 52.69 | 57.75 | 32.75 | 59.46 |
| Operating Cycle | 133.97 | 148.42 | 157.59 | 123.95 | 179.56 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.30 | 0.12 | 0.24 | 0.74 | -0.17 |
| Free Cash Flow Per Share | 0.22 | -0.02 | 0.16 | 0.61 | -0.30 |
| Dividend Paid and CapEx Coverage Ratio | 2.11 | 0.71 | 2.97 | 2.51 | -0.85 |
| Capital Expenditure Coverage Ratio | 3.41 | 0.86 | 2.97 | 5.52 | -1.30 |
| Operating Cash Flow Coverage Ratio | 2.00 | 0.83 | 0.90 | 1.56 | -0.44 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.03 | 0.07 | 0.15 | -0.03 |
| Free Cash Flow Yield | 35.84% | -3.24% | 40.81% | 66.51% | -22.33% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.34 | 54.97 | 9.39 | -9.65 | 6.90 |
| Price-to-Sales (P/S) Ratio | 0.18 | 0.18 | 0.11 | 0.18 | 0.25 |
| Price-to-Book (P/B) Ratio | 0.23 | 0.24 | 0.15 | 0.35 | 0.47 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.79 | -30.87 | 2.45 | 1.50 | -4.48 |
| Price-to-Operating Cash Flow Ratio | 1.97 | 5.17 | 1.63 | 1.23 | -7.92 |
| Price-to-Earnings Growth (PEG) Ratio | 0.03 | -0.76 | -0.07 | 0.07 | 0.04 |
| Enterprise Value Multiple | -1.89 | 0.21 | -0.60 | 2.67 | 2.51 |
| Enterprise Value | -628.20M | 52.18M | -202.34M | 546.46M | 1.38B |
| EV to EBITDA | -1.89 | 0.21 | -0.60 | 2.67 | 2.51 |
| EV to Sales | -0.15 | 0.01 | -0.05 | 0.09 | 0.20 |
| EV to Free Cash Flow | -2.38 | -2.05 | -1.04 | 0.74 | -3.71 |
| EV to Operating Cash Flow | -1.69 | 0.34 | -0.69 | 0.60 | -6.56 |
| Tangible Book Value Per Share | 2.82 | 2.80 | 2.83 | 2.79 | 3.06 |
| Shareholders’ Equity Per Share | 2.65 | 2.64 | 2.67 | 2.63 | 2.91 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.55 | 0.39 | -3.61 | 0.20 |
| Revenue Per Share | 3.38 | 3.61 | 3.62 | 4.94 | 5.51 |
| Net Income Per Share | 0.06 | 0.01 | 0.04 | -0.09 | 0.20 |
| Tax Burden | 0.69 | 0.19 | 0.46 | 5.72 | 0.72 |
| Interest Burden | 0.74 | 1.03 | 0.82 | -16.87 | 0.96 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.11 | 0.11 | 0.11 | 0.09 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.62 | 1.97 | 5.77 | -44.81 | -0.62 |
Currency in HKD
