Esprit Holdings (ESHDF) Ratios
Esprit Holdings Ratios
ESHDF's free cash flow for Q2 2026 was $2.71M. For the 2026 fiscal year, ESHDF's free cash flow was increased by $0.00 and operating cash flow was $2.71M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Jun 25 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.57 | 1.44 | 1.04 | 1.91 | 2.23 |
| Quick Ratio | 2.57 | 1.44 | 0.52 | 1.18 | 1.65 |
| Cash Ratio | 1.62 | 0.94 | 0.17 | 0.82 | 1.08 |
| Solvency Ratio | -0.08 | -4.25 | -0.43 | 0.01 | 0.22 |
| Operating Cash Flow Ratio | -1.87 | 1.00 | -0.32 | 0.08 | 0.23 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 5.25 | -1.05 | 0.42 | 0.99 |
| Net Current Asset Value | $ -119.48M | $ -118.00M | $ -1.21B | $ 261.00M | $ 527.00M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.36 | 0.30 | 0.34 | 0.24 | 0.26 |
| Debt-to-Equity Ratio | 0.86 | 0.71 | 0.99 | 0.48 | 0.51 |
| Debt-to-Capital Ratio | 0.46 | 0.41 | 0.50 | 0.33 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.46 | 0.38 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.39 | 2.35 | 2.93 | 2.05 | 1.96 |
| Debt Service Coverage Ratio | -7.67 | -3.79 | -2.31 | 0.18 | 1.34 |
| Interest Coverage Ratio | -8.37 | -96.00 | -55.37 | -11.69 | 13.00 |
| Debt to Market Cap | 0.80 | 0.33 | 0.67 | 0.20 | 0.31 |
| Interest Debt Per Share | 0.97 | 0.45 | 7.07 | 7.41 | 10.26 |
| Net Debt to EBITDA | -2.05 | -0.61 | -0.83 | 0.57 | -0.02 |
| Profitability Margins | |||||
| Gross Profit Margin | 100.00% | 97.62% | 40.85% | 14.36% | 26.36% |
| EBIT Margin | -191.93% | -683.33% | -42.95% | -9.09% | 1.21% |
| EBITDA Margin | -172.97% | -178.57% | -31.06% | 1.02% | 9.68% |
| Operating Profit Margin | -188.90% | -685.71% | -43.08% | -7.45% | 5.00% |
| Pretax Profit Margin | -208.23% | -690.48% | -2.91% | -9.66% | 4.64% |
| Net Profit Margin | -100.30% | -2921.43% | -39.56% | -9.40% | 4.58% |
| Continuous Operations Profit Margin | -208.25% | -683.33% | -3.60% | -9.39% | 4.58% |
| Net Income Per EBT | 48.17% | 423.10% | 1359.88% | 97.36% | 98.70% |
| EBT Per EBIT | 110.23% | 100.69% | 6.75% | 129.66% | 92.79% |
| Return on Assets (ROA) | -5.80% | -294.95% | -40.59% | -7.66% | 3.79% |
| Return on Equity (ROE) | -13.84% | -693.22% | -118.97% | -15.68% | 7.45% |
| Return on Capital Employed (ROCE) | -12.06% | -86.75% | -77.68% | -8.48% | 5.47% |
| Return on Invested Capital (ROIC) | -12.05% | -78.30% | -52.94% | -7.15% | 4.70% |
| Return on Tangible Assets | -22.85% | -829.05% | -52.37% | -9.47% | 4.61% |
| Earnings Yield | -13.10% | -328.35% | -204.00% | -27.92% | 20.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.71 | 6.00 | 9.27 | 10.88 | 9.43 |
| Payables Turnover | 0.00 | 0.13 | 9.35 | 12.17 | 18.67 |
| Inventory Turnover | 0.00 | 0.00 | 2.69 | 3.40 | 4.33 |
| Fixed Asset Turnover | 13.03 | 14.00 | 4.06 | 3.63 | 3.46 |
| Asset Turnover | 0.06 | 0.10 | 1.03 | 0.82 | 0.83 |
| Working Capital Turnover Ratio | 0.46 | 0.59 | 5.06 | 2.70 | 3.59 |
| Cash Conversion Cycle | 510.99 | -2859.17 | 136.15 | 110.77 | 103.38 |
| Days of Sales Outstanding | 510.99 | 60.83 | 39.39 | 33.54 | 38.71 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 135.79 | 107.23 | 84.22 |
| Days of Payables Outstanding | 0.00 | 2920.00 | 39.04 | 29.99 | 19.55 |
| Operating Cycle | 510.99 | 60.83 | 175.18 | 140.76 | 122.93 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.46 | 0.30 | -2.84 | 0.71 | 2.15 |
| Free Cash Flow Per Share | -0.46 | 0.27 | -3.20 | 0.40 | 1.98 |
| Dividend Paid and CapEx Coverage Ratio | -170.22 | 10.50 | -7.96 | 2.33 | 12.40 |
| Capital Expenditure Coverage Ratio | -170.22 | 10.50 | -7.96 | 2.33 | 12.40 |
| Operating Cash Flow Coverage Ratio | -0.49 | 0.67 | -0.41 | 0.10 | 0.21 |
| Operating Cash Flow to Sales Ratio | -3.07 | 2.00 | -0.14 | 0.03 | 0.07 |
| Free Cash Flow Yield | -40.30% | 20.34% | -78.93% | 4.79% | 27.83% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -7.67 | -0.30 | -0.49 | -3.58 | 4.84 |
| Price-to-Sales (P/S) Ratio | 7.66 | 8.90 | 0.19 | 0.34 | 0.22 |
| Price-to-Book (P/B) Ratio | 1.06 | 2.11 | 0.58 | 0.56 | 0.36 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.48 | 4.92 | -1.27 | 20.86 | 3.59 |
| Price-to-Operating Cash Flow Ratio | -2.50 | 4.45 | -1.43 | 11.89 | 3.30 |
| Price-to-Earnings Growth (PEG) Ratio | 0.08 | 0.01 | -0.00 | 0.01 | -0.04 |
| Enterprise Value Multiple | -6.47 | -5.60 | -1.45 | 33.60 | 2.27 |
| Enterprise Value | 229.26M | 419.69M | 2.67B | 2.42B | 1.83B |
| EV to EBITDA | -6.47 | -5.60 | -1.45 | 33.60 | 2.27 |
| EV to Sales | 11.20 | 9.99 | 0.45 | 0.34 | 0.22 |
| EV to Free Cash Flow | -3.63 | 5.52 | -2.95 | 21.22 | 3.56 |
| EV to Operating Cash Flow | -3.65 | 5.00 | -3.32 | 12.10 | 3.27 |
| Tangible Book Value Per Share | -0.85 | -0.32 | 2.37 | 9.13 | 12.84 |
| Shareholders’ Equity Per Share | 1.09 | 0.63 | 6.94 | 14.96 | 19.71 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.00 | 0.01 | -0.24 | 0.03 | 0.01 |
| Revenue Per Share | 0.15 | 0.15 | 20.88 | 24.95 | 32.03 |
| Net Income Per Share | -0.15 | -4.33 | -8.26 | -2.35 | 1.47 |
| Tax Burden | 0.48 | 4.23 | 13.60 | 0.97 | 0.99 |
| Interest Burden | 1.08 | 1.01 | 0.07 | 1.06 | 3.82 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.04 | 0.00 |
| SG&A to Revenue | 0.34 | 0.95 | 0.01 | 0.20 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | -0.00 |
| Income Quality | 1.47 | -0.07 | 0.34 | -0.30 | 1.46 |
Currency in HKD
