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Liu Chong Hing Investment Limited (0194) Ratios
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Liu Chong Hing Investment Limited Ratios
HK:0194's free cash flow for Q2 2026 was HK$-201.86M. For the 2026 fiscal year, HK:0194's free cash flow was decreased by HK$-3.53M and operating cash flow was HK$-198.34M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.60 | 1.92 | 1.14 | 2.40 | 3.26 |
| Quick Ratio | 2.60 | 1.31 | 0.59 | 1.18 | 1.77 |
| Cash Ratio | 1.93 | 1.09 | 0.49 | 1.05 | 1.54 |
| Solvency Ratio | 0.02 | -0.17 | -0.21 | 0.06 | 0.17 |
| Operating Cash Flow Ratio | 0.40 | 0.17 | 0.07 | -0.15 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 0.40 | 0.25 | 0.10 | -0.23 | 0.30 |
| Net Current Asset Value | HK$ -1.40B | HK$ -775.40M | HK$ -699.74M | HK$ 491.88M | HK$ 1.03B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.21 | 0.23 | 0.16 | 0.14 | 0.12 |
| Debt-to-Equity Ratio | 0.28 | 0.32 | 0.21 | 0.18 | 0.14 |
| Debt-to-Capital Ratio | 0.22 | 0.24 | 0.17 | 0.15 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.16 | 0.17 | 0.05 | 0.09 | 0.09 |
| Financial Leverage Ratio | 1.36 | 1.42 | 1.30 | 1.26 | 1.23 |
| Debt Service Coverage Ratio | 0.18 | 0.17 | -0.18 | 0.06 | 0.15 |
| Interest Coverage Ratio | 0.90 | 0.59 | 0.89 | 2.50 | 10.09 |
| Debt to Market Cap | 1.77 | 2.19 | 1.16 | 0.80 | 0.63 |
| Interest Debt Per Share | 8.22 | 9.40 | 6.72 | 6.00 | 4.99 |
| Net Debt to EBITDA | 7.50 | 6.18 | -3.47 | 3.76 | -0.03 |
| Profitability Margins | |||||
| Gross Profit Margin | 51.09% | 53.12% | 62.30% | 54.49% | 56.62% |
| EBIT Margin | 10.07% | 12.19% | -63.48% | 8.53% | 31.39% |
| EBITDA Margin | 15.30% | 23.13% | -49.18% | 22.84% | 40.42% |
| Operating Profit Margin | 10.98% | 12.19% | 16.86% | 20.71% | 28.43% |
| Pretax Profit Margin | -2.10% | -92.78% | -120.84% | 26.29% | 80.07% |
| Net Profit Margin | 1.14% | -89.71% | -111.28% | 12.04% | 51.16% |
| Continuous Operations Profit Margin | 0.32% | -90.07% | -119.22% | 12.42% | 50.37% |
| Net Income Per EBT | -54.07% | 96.70% | 92.09% | 45.82% | 63.90% |
| EBT Per EBIT | -19.13% | -760.83% | -716.83% | 126.93% | 281.68% |
| Return on Assets (ROA) | 0.08% | -5.62% | -5.43% | 0.54% | 2.64% |
| Return on Equity (ROE) | 0.11% | -7.97% | -7.05% | 0.68% | 3.25% |
| Return on Capital Employed (ROCE) | 0.87% | 0.87% | 0.98% | 1.04% | 1.59% |
| Return on Invested Capital (ROIC) | -0.12% | 0.77% | 0.84% | 0.46% | 0.96% |
| Return on Tangible Assets | 0.08% | -5.62% | -5.43% | 0.52% | 6.57% |
| Earnings Yield | 0.71% | -54.46% | -39.50% | 3.14% | 14.56% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.00 | 23.91 | 7.54 | 8.80 | 9.36 |
| Payables Turnover | 0.00 | 0.99 | 1.99 | 0.85 | 1.80 |
| Inventory Turnover | 0.00 | 0.38 | 0.67 | 0.17 | 0.20 |
| Fixed Asset Turnover | 1.71 | 0.09 | 0.41 | 0.39 | 0.43 |
| Asset Turnover | 0.07 | 0.06 | 0.05 | 0.05 | 0.05 |
| Working Capital Turnover Ratio | 0.67 | 0.91 | 0.59 | 0.29 | 0.30 |
| Cash Conversion Cycle | 73.04 | 597.76 | 410.73 | 1703.27 | 1670.99 |
| Days of Sales Outstanding | 73.04 | 15.26 | 48.42 | 41.48 | 39.00 |
| Days of Inventory Outstanding | 0.00 | 951.93 | 545.77 | 2089.18 | 1834.44 |
| Days of Payables Outstanding | 0.00 | 369.43 | 183.45 | 427.39 | 202.45 |
| Operating Cycle | 73.04 | 967.19 | 594.18 | 2130.66 | 1873.44 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.96 | 0.81 | 0.45 | -0.60 | 0.45 |
| Free Cash Flow Per Share | 0.93 | 0.77 | 0.34 | -0.71 | 0.40 |
| Dividend Paid and CapEx Coverage Ratio | 3.08 | 2.51 | 1.06 | -1.01 | 0.94 |
| Capital Expenditure Coverage Ratio | 29.62 | 18.43 | 4.00 | -5.37 | 9.57 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.09 | 0.07 | -0.10 | 0.09 |
| Operating Cash Flow to Sales Ratio | 0.34 | 0.33 | 0.23 | -0.32 | 0.20 |
| Free Cash Flow Yield | 20.86% | 18.94% | 6.15% | -9.84% | 5.18% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 140.25 | -1.84 | -2.53 | 31.86 | 6.87 |
| Price-to-Sales (P/S) Ratio | 1.59 | 1.65 | 2.82 | 3.84 | 3.51 |
| Price-to-Book (P/B) Ratio | 0.16 | 0.15 | 0.18 | 0.22 | 0.22 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.79 | 5.28 | 16.27 | -10.16 | 19.32 |
| Price-to-Operating Cash Flow Ratio | 4.63 | 4.99 | 12.20 | -12.05 | 17.30 |
| Price-to-Earnings Growth (PEG) Ratio | -1.38 | -0.66 | 0.00 | -0.40 | 0.04 |
| Enterprise Value Multiple | 17.90 | 13.30 | -9.19 | 20.56 | 8.66 |
| Enterprise Value | 2.90B | 2.87B | 3.31B | 3.36B | 2.92B |
| EV to EBITDA | 17.90 | 13.30 | -9.19 | 20.56 | 8.66 |
| EV to Sales | 2.74 | 3.08 | 4.52 | 4.70 | 3.50 |
| EV to Free Cash Flow | 8.25 | 9.86 | 26.11 | -12.43 | 19.25 |
| EV to Operating Cash Flow | 7.97 | 9.33 | 19.58 | -14.75 | 17.24 |
| Tangible Book Value Per Share | 27.99 | 27.83 | 30.65 | 33.44 | 34.72 |
| Shareholders’ Equity Per Share | 27.92 | 27.75 | 30.55 | 33.28 | 34.73 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 1.15 | 0.03 | 0.01 | 0.53 | 0.37 |
| Revenue Per Share | 2.80 | 2.46 | 1.93 | 1.89 | 2.21 |
| Net Income Per Share | 0.03 | -2.21 | -2.15 | 0.23 | 1.13 |
| Tax Burden | -0.54 | 0.97 | 0.92 | 0.46 | 0.64 |
| Interest Burden | -0.21 | -7.61 | 1.90 | 3.08 | 2.55 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.41 | 0.45 | 0.36 | 0.28 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 30.26 | -0.36 | -0.19 | -1.21 | 0.25 |
Currency in HKD
