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Winshine Science Co., Ltd. (0209) Ratios
Winshine Science Co., Ltd. Ratios
HK:0209's free cash flow for Q2 2026 was $-133.75M. For the 2026 fiscal year, HK:0209's free cash flow was decreased by $-774.00K and operating cash flow was $-132.98M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.45 | 0.54 | 0.61 | 0.53 | 0.62 |
| Quick Ratio | 0.31 | 0.37 | 0.45 | 0.33 | 0.44 |
| Cash Ratio | 0.09 | 0.12 | 0.25 | 0.12 | 0.11 |
| Solvency Ratio | -0.16 | -0.12 | -0.03 | 0.04 | -0.18 |
| Operating Cash Flow Ratio | -0.03 | -0.09 | 0.02 | 0.05 | -0.05 |
| Short-Term Operating Cash Flow Coverage | -0.07 | -0.19 | 0.04 | 0.11 | -0.12 |
| Net Current Asset Value | $ -310.20M | $ -237.91M | $ -203.29M | $ -212.00M | $ -264.39M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.78 | 0.62 | 0.59 | 0.57 | 0.50 |
| Debt-to-Equity Ratio | -1.18 | -1.58 | -3.05 | -2.18 | -2.80 |
| Debt-to-Capital Ratio | 6.51 | 2.73 | 1.49 | 1.85 | 1.56 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | -1.52 | -2.54 | -5.18 | -3.80 | -5.56 |
| Debt Service Coverage Ratio | -0.26 | -0.14 | -0.00 | 0.16 | -0.36 |
| Interest Coverage Ratio | -4.82 | -2.04 | -0.78 | 0.38 | -3.22 |
| Debt to Market Cap | 0.90 | 9.68 | 162.84 | 8576.21 | 6.54 |
| Interest Debt Per Share | 1.47 | 1.83 | 2.88 | 2.87 | 4.00 |
| Net Debt to EBITDA | -3.04 | -5.77 | 21.72 | 4.01 | -2.18 |
| Profitability Margins | |||||
| Gross Profit Margin | -7.92% | 2.48% | 7.50% | 11.53% | 5.14% |
| EBIT Margin | -19.44% | -7.74% | -1.42% | 3.08% | -15.70% |
| EBITDA Margin | -18.01% | -5.52% | 1.10% | 4.28% | -13.24% |
| Operating Profit Margin | -18.91% | -7.18% | -2.34% | 0.64% | -7.14% |
| Pretax Profit Margin | -24.67% | -13.46% | -4.40% | 1.39% | -17.92% |
| Net Profit Margin | -24.28% | -14.15% | -5.48% | 0.95% | -18.77% |
| Continuous Operations Profit Margin | -24.50% | -14.30% | -5.61% | 0.95% | -18.77% |
| Net Income Per EBT | 98.40% | 105.17% | 124.58% | 68.65% | 104.73% |
| EBT Per EBIT | 130.45% | 187.33% | 188.18% | 217.02% | 250.95% |
| Return on Assets (ROA) | -28.04% | -20.69% | -6.91% | 2.37% | -24.71% |
| Return on Equity (ROE) | 42.65% | 52.52% | 35.79% | -9.01% | 137.47% |
| Return on Capital Employed (ROCE) | 35.04% | 30.18% | 19.47% | -7.70% | 77.25% |
| Return on Invested Capital (ROIC) | -144.04% | -38.88% | -6.81% | 3.04% | -25.70% |
| Return on Tangible Assets | -28.04% | -20.69% | -6.93% | 2.37% | -24.71% |
| Earnings Yield | -32.89% | -325.76% | -1939.32% | 36286.84% | -337.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.69 | 4.99 | 7.42 | 11.87 | 5.40 |
| Payables Turnover | 1.76 | 2.46 | 2.84 | 5.48 | 2.66 |
| Inventory Turnover | 5.71 | 6.37 | 6.37 | 9.16 | 6.04 |
| Fixed Asset Turnover | 4.25 | 5.30 | 4.31 | 6.96 | 6.00 |
| Asset Turnover | 1.15 | 1.46 | 1.26 | 2.49 | 1.32 |
| Working Capital Turnover Ratio | -1.48 | -2.54 | -2.77 | -3.99 | -3.35 |
| Cash Conversion Cycle | -66.14 | -18.03 | -22.15 | 3.95 | -9.13 |
| Days of Sales Outstanding | 77.75 | 73.11 | 49.16 | 30.74 | 67.58 |
| Days of Inventory Outstanding | 63.94 | 57.32 | 57.29 | 39.83 | 60.46 |
| Days of Payables Outstanding | 207.83 | 148.45 | 128.61 | 66.62 | 137.17 |
| Operating Cycle | 141.69 | 130.43 | 106.46 | 70.57 | 128.04 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.10 | -0.31 | 0.11 | 0.28 | -0.45 |
| Free Cash Flow Per Share | -0.12 | -0.39 | -0.04 | 0.15 | -0.58 |
| Dividend Paid and CapEx Coverage Ratio | -5.38 | -4.27 | 0.72 | 2.12 | -3.43 |
| Capital Expenditure Coverage Ratio | -5.38 | -4.27 | 0.72 | 2.12 | -3.43 |
| Operating Cash Flow Coverage Ratio | -0.07 | -0.18 | 0.04 | 0.11 | -0.12 |
| Operating Cash Flow to Sales Ratio | -0.05 | -0.08 | 0.02 | 0.02 | -0.05 |
| Free Cash Flow Yield | -7.61% | -223.39% | -244.77% | 49231.35% | -104.98% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.04 | -0.31 | -0.05 | 0.00 | -0.30 |
| Price-to-Sales (P/S) Ratio | 0.74 | 0.04 | 0.00 | 0.00 | 0.06 |
| Price-to-Book (P/B) Ratio | -1.30 | -0.16 | -0.02 | -0.00 | -0.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -13.15 | -0.45 | -0.41 | 0.00 | -0.95 |
| Price-to-Operating Cash Flow Ratio | -15.59 | -0.55 | 0.16 | 0.00 | -1.23 |
| Price-to-Earnings Growth (PEG) Ratio | -0.16 | -0.00 | 0.00 | -0.00 | -0.01 |
| Enterprise Value Multiple | -7.14 | -6.56 | 21.98 | 4.01 | -2.60 |
| Enterprise Value | 491.60M | 186.72M | 126.10M | 145.99M | 249.08M |
| EV to EBITDA | -7.14 | -6.56 | 21.98 | 4.01 | -2.60 |
| EV to Sales | 1.29 | 0.36 | 0.24 | 0.17 | 0.34 |
| EV to Free Cash Flow | -22.89 | -3.73 | -34.87 | 13.32 | -5.89 |
| EV to Operating Cash Flow | -27.15 | -4.60 | 13.29 | 7.03 | -7.61 |
| Tangible Book Value Per Share | -1.18 | -1.08 | -0.91 | -1.22 | -1.35 |
| Shareholders’ Equity Per Share | -1.17 | -1.07 | -0.89 | -1.22 | -1.35 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | -0.06 | -0.28 | 0.31 | -0.05 |
| Revenue Per Share | 2.06 | 3.98 | 5.81 | 11.59 | 9.89 |
| Net Income Per Share | -0.50 | -0.56 | -0.32 | 0.11 | -1.86 |
| Tax Burden | 0.98 | 1.05 | 1.25 | 0.69 | 1.05 |
| Interest Burden | 1.27 | 1.74 | 3.10 | 0.45 | 1.14 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.10 | 0.10 | 0.08 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.20 | 0.56 | -0.33 | 2.57 | 0.24 |
Currency in HKD