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Natural Beauty Bio-Technology (0157) Ratios
Natural Beauty Bio-Technology Ratios
HK:0157's free cash flow for Q2 2026 was $-83.20M. For the 2026 fiscal year, HK:0157's free cash flow was decreased by $-33.90M and operating cash flow was $-49.30M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.11 | 1.54 | 1.21 | 1.45 | 1.89 |
| Quick Ratio | 0.81 | 1.11 | 0.94 | 1.06 | 1.38 |
| Cash Ratio | 0.33 | 0.62 | 0.56 | 0.64 | 0.79 |
| Solvency Ratio | 0.11 | -0.22 | 0.04 | 0.01 | 0.25 |
| Operating Cash Flow Ratio | -0.08 | -0.07 | 0.08 | 0.03 | 0.18 |
| Short-Term Operating Cash Flow Coverage | -0.14 | -0.20 | 0.13 | 0.07 | 0.49 |
| Net Current Asset Value | $ -103.24M | $ -36.58M | $ 35.23M | $ 78.55M | $ 170.77M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.27 | 0.21 | 0.16 | 0.14 |
| Debt-to-Equity Ratio | 0.67 | 0.47 | 0.32 | 0.24 | 0.20 |
| Debt-to-Capital Ratio | 0.40 | 0.32 | 0.24 | 0.19 | 0.16 |
| Long-Term Debt-to-Capital Ratio | 0.20 | 0.22 | 0.01 | 0.01 | 0.01 |
| Financial Leverage Ratio | 1.97 | 1.73 | 1.54 | 1.48 | 1.42 |
| Debt Service Coverage Ratio | 0.35 | -0.84 | 0.11 | 0.07 | 0.80 |
| Interest Coverage Ratio | 2.21 | -12.08 | -0.46 | -4.42 | 27.71 |
| Debt to Market Cap | 0.30 | 0.20 | 0.18 | 0.11 | 0.08 |
| Interest Debt Per Share | 0.16 | 0.11 | 0.10 | 0.07 | 0.07 |
| Net Debt to EBITDA | 3.25 | -1.46 | 1.20 | -1.13 | -0.69 |
| Profitability Margins | |||||
| Gross Profit Margin | 54.44% | 57.21% | 59.62% | 49.22% | 57.77% |
| EBIT Margin | 5.08% | -27.47% | -1.11% | -5.72% | 10.31% |
| EBITDA Margin | 12.28% | -18.52% | 6.82% | 4.49% | 17.47% |
| Operating Profit Margin | 4.30% | -27.47% | -1.11% | -5.72% | 10.35% |
| Pretax Profit Margin | 2.19% | -29.75% | -3.53% | -7.01% | 9.93% |
| Net Profit Margin | 1.96% | -29.30% | -4.50% | -9.07% | 7.23% |
| Continuous Operations Profit Margin | 1.96% | -29.30% | -4.50% | -9.07% | 7.23% |
| Net Income Per EBT | 89.55% | 98.49% | 127.31% | 129.40% | 72.77% |
| EBT Per EBIT | 50.97% | 108.28% | 317.52% | 122.61% | 96.00% |
| Return on Assets (ROA) | 1.14% | -13.41% | -1.71% | -3.45% | 3.76% |
| Return on Equity (ROE) | 2.23% | -23.15% | -2.63% | -5.10% | 5.36% |
| Return on Capital Employed (ROCE) | 3.79% | -16.60% | -0.62% | -3.04% | 7.22% |
| Return on Invested Capital (ROIC) | 2.60% | -14.50% | -0.48% | -2.55% | 4.63% |
| Return on Tangible Assets | 1.14% | -13.41% | -1.76% | -3.66% | 4.04% |
| Earnings Yield | 1.08% | -10.67% | -1.57% | -2.77% | 3.04% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.24 | 4.90 | 3.94 | 4.15 | 4.19 |
| Payables Turnover | 6.77 | 5.91 | 6.54 | 17.47 | 13.60 |
| Inventory Turnover | 2.58 | 1.86 | 1.75 | 1.73 | 1.70 |
| Fixed Asset Turnover | 1.05 | 1.29 | 1.24 | 1.41 | 1.17 |
| Asset Turnover | 0.58 | 0.46 | 0.38 | 0.38 | 0.52 |
| Working Capital Turnover Ratio | 7.91 | 4.39 | 3.87 | 2.06 | 2.40 |
| Cash Conversion Cycle | 173.38 | 208.63 | 245.73 | 278.50 | 274.59 |
| Days of Sales Outstanding | 85.99 | 74.51 | 92.72 | 87.88 | 87.12 |
| Days of Inventory Outstanding | 141.28 | 195.87 | 208.81 | 211.51 | 214.31 |
| Days of Payables Outstanding | 53.89 | 61.76 | 55.80 | 20.90 | 26.84 |
| Operating Cycle | 227.26 | 270.39 | 301.53 | 299.40 | 301.43 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.01 | -0.01 | 0.01 | 0.00 | 0.02 |
| Free Cash Flow Per Share | -0.05 | -0.03 | -0.02 | -0.02 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | -0.38 | -0.33 | 0.31 | 0.17 | 0.97 |
| Capital Expenditure Coverage Ratio | -0.38 | -0.33 | 0.31 | 0.19 | 1.12 |
| Operating Cash Flow Coverage Ratio | -0.08 | -0.06 | 0.12 | 0.06 | 0.33 |
| Operating Cash Flow to Sales Ratio | -0.05 | -0.04 | 0.06 | 0.02 | 0.09 |
| Free Cash Flow Yield | -9.57% | -5.66% | -4.93% | -3.27% | 0.40% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 92.45 | -9.37 | -63.60 | -36.14 | 32.93 |
| Price-to-Sales (P/S) Ratio | 1.82 | 2.75 | 2.86 | 3.28 | 2.38 |
| Price-to-Book (P/B) Ratio | 2.07 | 2.17 | 1.67 | 1.84 | 1.76 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -10.45 | -17.67 | -20.28 | -30.60 | 248.76 |
| Price-to-Operating Cash Flow Ratio | -38.23 | -70.64 | 44.24 | 132.26 | 27.14 |
| Price-to-Earnings Growth (PEG) Ratio | -0.84 | -0.02 | 1.26 | 0.19 | 0.09 |
| Enterprise Value Multiple | 18.08 | -16.29 | 43.15 | 71.82 | 12.93 |
| Enterprise Value | 1.20B | 1.07B | 988.55M | 1.08B | 1.10B |
| EV to EBITDA | 18.08 | -16.29 | 43.15 | 71.82 | 12.93 |
| EV to Sales | 2.22 | 3.02 | 2.94 | 3.23 | 2.26 |
| EV to Free Cash Flow | -12.74 | -19.41 | -20.86 | -30.13 | 236.09 |
| EV to Operating Cash Flow | -46.61 | -77.60 | 45.51 | 130.20 | 25.76 |
| Tangible Book Value Per Share | 0.24 | 0.22 | 0.27 | 0.27 | 0.30 |
| Shareholders’ Equity Per Share | 0.24 | 0.22 | 0.29 | 0.30 | 0.33 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.10 | 0.02 | -0.27 | -0.29 | 0.27 |
| Revenue Per Share | 0.27 | 0.18 | 0.17 | 0.17 | 0.24 |
| Net Income Per Share | 0.01 | -0.05 | -0.01 | -0.02 | 0.02 |
| Tax Burden | 0.90 | 0.98 | 1.27 | 1.29 | 0.73 |
| Interest Burden | 0.43 | 1.08 | 3.18 | 1.23 | 0.96 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.51 | 0.71 | 0.20 | 0.20 | 0.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -2.42 | 0.13 | -1.44 | -0.27 | 1.21 |
Currency in HKD
