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Kowloon Development Co (0034) Ratios
Kowloon Development Co Ratios
HK:0034's free cash flow for Q2 2026 was $623.32M. For the 2026 fiscal year, HK:0034's free cash flow was decreased by $-297.71M and operating cash flow was $297.71M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.63 | 3.58 | 3.07 | 1.46 | 1.91 |
| Quick Ratio | -10.03 | 0.31 | 0.26 | 0.09 | 0.13 |
| Cash Ratio | 0.68 | 0.12 | 0.11 | 0.05 | 0.07 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.04 | 0.08 |
| Operating Cash Flow Ratio | 0.84 | 0.27 | 0.15 | -0.32 | -0.14 |
| Short-Term Operating Cash Flow Coverage | 0.84 | 0.73 | 0.38 | -0.42 | -1.01 |
| Net Current Asset Value | $ -21.12B | $ -1.83B | $ -1.00B | $ -1.26B | $ -1.09B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.50 | 0.48 | 0.50 | 0.50 | 0.33 |
| Debt-to-Equity Ratio | 1.18 | 1.18 | 1.34 | 1.30 | 0.84 |
| Debt-to-Capital Ratio | 0.54 | 0.54 | 0.57 | 0.57 | 0.46 |
| Long-Term Debt-to-Capital Ratio | 0.52 | 0.51 | 0.53 | 0.34 | 0.42 |
| Financial Leverage Ratio | 2.38 | 2.44 | 2.70 | 2.59 | 2.54 |
| Debt Service Coverage Ratio | 0.27 | 0.13 | 0.13 | 0.10 | 0.29 |
| Interest Coverage Ratio | 0.55 | 1.55 | 3.48 | 18.65 | 57.32 |
| Debt to Market Cap | 3.69 | 4.39 | 3.06 | 3.06 | 1.46 |
| Interest Debt Per Share | 15.94 | 16.79 | 18.30 | 20.44 | 13.55 |
| Net Debt to EBITDA | 33.58 | 55.34 | 32.73 | 12.70 | 20.11 |
| Profitability Margins | |||||
| Gross Profit Margin | 54.04% | 38.38% | 59.33% | 62.37% | 76.67% |
| EBIT Margin | 11.50% | 6.29% | 22.82% | 40.56% | 34.92% |
| EBITDA Margin | 11.73% | 6.62% | 23.51% | 41.05% | 36.03% |
| Operating Profit Margin | 1.54% | 5.88% | 21.17% | 40.56% | 116.92% |
| Pretax Profit Margin | 1.01% | 2.49% | 16.74% | 37.20% | 113.95% |
| Net Profit Margin | 2.64% | 2.15% | 11.46% | 27.44% | 107.74% |
| Continuous Operations Profit Margin | 2.50% | 2.12% | 11.09% | 27.33% | 107.79% |
| Net Income Per EBT | 262.18% | 86.15% | 68.44% | 73.78% | 94.55% |
| EBT Per EBIT | 65.38% | 42.34% | 79.10% | 91.70% | 97.47% |
| Return on Assets (ROA) | 0.31% | 0.27% | 0.71% | 2.54% | 4.59% |
| Return on Equity (ROE) | 0.75% | 0.66% | 1.91% | 6.59% | 11.66% |
| Return on Capital Employed (ROCE) | 0.19% | 0.88% | 1.63% | 6.28% | 7.16% |
| Return on Invested Capital (ROIC) | -0.09% | 0.70% | 0.98% | 5.01% | 11.49% |
| Return on Tangible Assets | 0.31% | 0.27% | 0.71% | 2.64% | 4.83% |
| Earnings Yield | 2.33% | 2.47% | 4.35% | 15.50% | 20.23% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.49 | 8.39 | 3.92 | 6.15 | 2.56 |
| Payables Turnover | 1.51 | 1.66 | 0.56 | 0.74 | 0.05 |
| Inventory Turnover | 0.11 | 0.16 | 0.05 | 0.06 | 0.02 |
| Fixed Asset Turnover | 5.10 | 24.77 | 12.62 | 1.97 | 0.96 |
| Asset Turnover | 0.12 | 0.13 | 0.06 | 0.09 | 0.04 |
| Working Capital Turnover Ratio | 0.55 | 0.30 | 0.21 | 0.40 | 0.19 |
| Cash Conversion Cycle | 3097.35 | 2161.66 | 7541.81 | 5314.60 | 10081.22 |
| Days of Sales Outstanding | 104.65 | 43.52 | 93.22 | 59.36 | 142.64 |
| Days of Inventory Outstanding | 3233.93 | 2338.65 | 8096.75 | 5749.59 | 17099.91 |
| Days of Payables Outstanding | 241.24 | 220.51 | 648.15 | 494.35 | 7161.33 |
| Operating Cycle | 3338.58 | 2382.17 | 8189.97 | 5808.96 | 17242.55 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.12 | 1.42 | 1.11 | -5.16 | -1.80 |
| Free Cash Flow Per Share | 1.11 | 1.42 | 1.11 | -5.16 | -1.80 |
| Dividend Paid and CapEx Coverage Ratio | 5.03 | 5.70 | 1.49 | -9.02 | -2.21 |
| Capital Expenditure Coverage Ratio | 470.95 | 630.52 | 656.81 | -2508.93 | -405.52 |
| Operating Cash Flow Coverage Ratio | 0.07 | 0.09 | 0.06 | -0.25 | -0.13 |
| Operating Cash Flow to Sales Ratio | 0.29 | 0.33 | 0.49 | -1.37 | -1.03 |
| Free Cash Flow Yield | 25.98% | 37.47% | 18.73% | -77.45% | -19.45% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 42.90 | 40.51 | 22.97 | 6.45 | 4.94 |
| Price-to-Sales (P/S) Ratio | 1.13 | 0.87 | 2.63 | 1.77 | 5.33 |
| Price-to-Book (P/B) Ratio | 0.32 | 0.27 | 0.44 | 0.43 | 0.58 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.85 | 2.67 | 5.34 | -1.29 | -5.14 |
| Price-to-Operating Cash Flow Ratio | 3.84 | 2.66 | 5.33 | -1.29 | -5.15 |
| Price-to-Earnings Growth (PEG) Ratio | 6.27 | -0.63 | -0.31 | -0.17 | 0.03 |
| Enterprise Value Multiple | 43.23 | 68.47 | 43.93 | 17.02 | 34.89 |
| Enterprise Value | 25.11B | 24.44B | 30.39B | 30.92B | 25.78B |
| EV to EBITDA | 43.23 | 68.47 | 43.93 | 17.02 | 34.89 |
| EV to Sales | 5.07 | 4.53 | 10.33 | 6.98 | 12.57 |
| EV to Free Cash Flow | 17.25 | 13.92 | 20.95 | -5.10 | -12.14 |
| EV to Operating Cash Flow | 17.21 | 13.90 | 20.92 | -5.10 | -12.17 |
| Tangible Book Value Per Share | 13.44 | 14.21 | 13.60 | 15.05 | 15.53 |
| Shareholders’ Equity Per Share | 13.37 | 14.13 | 13.53 | 15.66 | 16.11 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 1.49 | 0.15 | 0.34 | 0.25 | 0.05 |
| Revenue Per Share | 3.79 | 4.36 | 2.25 | 3.76 | 1.74 |
| Net Income Per Share | 0.10 | 0.09 | 0.26 | 1.03 | 1.88 |
| Tax Burden | 2.62 | 0.86 | 0.68 | 0.74 | 0.95 |
| Interest Burden | 0.09 | 0.40 | 0.73 | 0.92 | 3.26 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.24 | 0.21 | 0.21 | 0.14 | 0.29 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 29.30 | 15.20 | 4.31 | -4.99 | -0.96 |
Currency in HKD
