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Chow Sang Sang Holdings International (0116) Ratios
Chow Sang Sang Holdings International Ratios
HK:0116's free cash flow for Q2 2026 was $2.37B. For the 2026 fiscal year, HK:0116's free cash flow was decreased by $-60.74M and operating cash flow was $2.43B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.33 | 2.63 | 2.71 | 2.74 | 3.30 |
| Quick Ratio | 0.35 | 0.53 | 0.54 | 0.48 | 0.59 |
| Cash Ratio | 0.11 | 0.22 | 0.19 | 0.14 | 0.16 |
| Solvency Ratio | 0.25 | 0.24 | 0.28 | 0.20 | 0.27 |
| Operating Cash Flow Ratio | 0.07 | 0.29 | 0.38 | 0.00 | -0.18 |
| Short-Term Operating Cash Flow Coverage | 0.08 | 0.38 | 0.52 | 0.00 | -0.26 |
| Net Current Asset Value | $ 10.56B | $ 8.74B | $ 8.29B | $ 7.88B | $ 8.47B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.30 | 0.29 | 0.30 | 0.23 |
| Debt-to-Equity Ratio | 0.57 | 0.48 | 0.46 | 0.47 | 0.32 |
| Debt-to-Capital Ratio | 0.36 | 0.32 | 0.32 | 0.32 | 0.24 |
| Long-Term Debt-to-Capital Ratio | 0.02 | 0.03 | 0.03 | 0.04 | 0.03 |
| Financial Leverage Ratio | 1.70 | 1.58 | 1.57 | 1.57 | 1.42 |
| Debt Service Coverage Ratio | 0.65 | 0.39 | 0.50 | 0.34 | 0.56 |
| Interest Coverage Ratio | 37.85 | 7.29 | 10.61 | 10.65 | 14.66 |
| Debt to Market Cap | 0.90 | 1.15 | 0.76 | 0.66 | 0.44 |
| Interest Debt Per Share | 12.49 | 9.01 | 8.49 | 8.42 | 6.17 |
| Net Debt to EBITDA | 1.42 | 2.20 | 1.87 | 3.15 | 1.84 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.62% | 28.28% | 26.40% | 26.96% | 25.10% |
| EBIT Margin | 19.29% | 5.37% | 5.95% | 3.28% | 4.85% |
| EBITDA Margin | 22.94% | 9.92% | 9.69% | 7.52% | 8.55% |
| Operating Profit Margin | 19.29% | 4.82% | 5.51% | 4.24% | 4.03% |
| Pretax Profit Margin | 9.72% | 4.71% | 5.43% | 2.88% | 4.57% |
| Net Profit Margin | 7.65% | 3.80% | 4.05% | 2.20% | 2.93% |
| Continuous Operations Profit Margin | 7.38% | 3.59% | 4.19% | 2.31% | 3.37% |
| Net Income Per EBT | 78.70% | 80.85% | 74.60% | 76.31% | 63.96% |
| EBT Per EBIT | 50.41% | 97.54% | 98.50% | 68.02% | 113.44% |
| Return on Assets (ROA) | 7.00% | 4.10% | 5.29% | 2.43% | 3.56% |
| Return on Equity (ROE) | 11.87% | 6.48% | 8.30% | 3.80% | 5.04% |
| Return on Capital Employed (ROCE) | 27.57% | 7.53% | 10.19% | 6.56% | 6.37% |
| Return on Invested Capital (ROIC) | 14.18% | 4.16% | 5.85% | 3.92% | 3.79% |
| Return on Tangible Assets | 7.00% | 4.10% | 5.29% | 2.43% | 3.56% |
| Earnings Yield | 20.96% | 18.35% | 16.89% | 6.46% | 8.71% |
| Efficiency Ratios | |||||
| Receivables Turnover | 21.26 | 23.39 | 23.49 | 21.32 | 22.40 |
| Payables Turnover | 113.59 | 135.68 | 135.97 | 113.30 | 88.93 |
| Inventory Turnover | 0.86 | 1.19 | 1.50 | 1.24 | 1.45 |
| Fixed Asset Turnover | 12.96 | 10.86 | 11.07 | 10.02 | 11.27 |
| Asset Turnover | 0.91 | 1.08 | 1.31 | 1.10 | 1.22 |
| Working Capital Turnover Ratio | 2.07 | 2.17 | 2.64 | 2.17 | 2.33 |
| Cash Conversion Cycle | 436.37 | 320.16 | 255.86 | 308.36 | 263.59 |
| Days of Sales Outstanding | 17.17 | 15.61 | 15.54 | 17.12 | 16.30 |
| Days of Inventory Outstanding | 422.41 | 307.25 | 243.01 | 294.46 | 251.40 |
| Days of Payables Outstanding | 3.21 | 2.69 | 2.68 | 3.22 | 4.10 |
| Operating Cycle | 439.58 | 322.85 | 258.54 | 311.58 | 267.69 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.88 | 2.64 | 3.19 | 0.01 | -1.08 |
| Free Cash Flow Per Share | 0.69 | 2.31 | 2.53 | -0.59 | -1.74 |
| Dividend Paid and CapEx Coverage Ratio | 1.16 | 3.04 | 3.15 | 0.01 | -0.88 |
| Capital Expenditure Coverage Ratio | 4.65 | 8.31 | 4.82 | 0.02 | -1.63 |
| Operating Cash Flow Coverage Ratio | 0.07 | 0.30 | 0.38 | 0.00 | -0.18 |
| Operating Cash Flow to Sales Ratio | 0.03 | 0.08 | 0.09 | 0.00 | -0.03 |
| Free Cash Flow Yield | 5.67% | 35.52% | 28.55% | -5.67% | -15.99% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 4.77 | 5.45 | 5.92 | 15.49 | 11.48 |
| Price-to-Sales (P/S) Ratio | 0.37 | 0.21 | 0.24 | 0.34 | 0.34 |
| Price-to-Book (P/B) Ratio | 0.57 | 0.35 | 0.49 | 0.59 | 0.58 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.63 | 2.82 | 3.50 | -17.65 | -6.25 |
| Price-to-Operating Cash Flow Ratio | 13.84 | 2.46 | 2.78 | 744.78 | -10.08 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | -0.27 | 0.05 | -0.53 | 0.61 |
| Enterprise Value Multiple | 3.01 | 4.29 | 4.34 | 7.69 | 5.76 |
| Enterprise Value | 15.49B | 9.01B | 10.52B | 11.88B | 10.83B |
| EV to EBITDA | 3.01 | 4.29 | 4.34 | 7.69 | 5.76 |
| EV to Sales | 0.69 | 0.43 | 0.42 | 0.58 | 0.49 |
| EV to Free Cash Flow | 33.33 | 5.78 | 6.15 | -29.93 | -9.18 |
| EV to Operating Cash Flow | 26.16 | 5.05 | 4.87 | 1263.06 | -14.79 |
| Tangible Book Value Per Share | 21.53 | 18.30 | 17.96 | 17.52 | 18.81 |
| Shareholders’ Equity Per Share | 21.53 | 18.37 | 18.02 | 17.55 | 18.83 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.24 | 0.23 | 0.20 | 0.26 |
| Revenue Per Share | 33.41 | 31.30 | 36.92 | 30.34 | 32.46 |
| Net Income Per Share | 2.56 | 1.19 | 1.49 | 0.67 | 0.95 |
| Tax Burden | 0.79 | 0.81 | 0.75 | 0.76 | 0.64 |
| Interest Burden | 0.50 | 0.88 | 0.91 | 0.88 | 0.94 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.21 | 0.23 | 0.04 | 0.04 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.36 | 2.22 | 1.65 | 0.02 | -0.98 |
Currency in HKD
