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Luen Thai Holdings Limited (0311) Ratios
Luen Thai Holdings Limited Ratios
HK:0311's free cash flow for Q2 2026 was $-6.20M. For the 2026 fiscal year, HK:0311's free cash flow was decreased by $-1.86M and operating cash flow was $-4.33M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.13 | 1.06 | 1.13 | 1.12 | 1.11 |
| Quick Ratio | 0.90 | 0.85 | 0.88 | 0.82 | 0.88 |
| Cash Ratio | 0.23 | 0.21 | 0.30 | 0.34 | 0.32 |
| Solvency Ratio | 0.08 | -0.05 | 0.06 | 0.11 | 0.08 |
| Operating Cash Flow Ratio | 0.12 | -0.07 | -0.01 | 0.07 | 0.18 |
| Short-Term Operating Cash Flow Coverage | 0.25 | -0.13 | -0.01 | 0.14 | 0.39 |
| Net Current Asset Value | $ 2.23M | $ -9.11M | $ 3.26M | $ -3.26M | $ -10.04M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.33 | 0.37 | 0.35 | 0.34 | 0.32 |
| Debt-to-Equity Ratio | 0.90 | 1.07 | 0.87 | 0.86 | 0.90 |
| Debt-to-Capital Ratio | 0.47 | 0.52 | 0.47 | 0.46 | 0.47 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.01 | 0.02 |
| Financial Leverage Ratio | 2.72 | 2.86 | 2.49 | 2.51 | 2.79 |
| Debt Service Coverage Ratio | 0.21 | 0.00 | 0.19 | 0.28 | 0.25 |
| Interest Coverage Ratio | 1.18 | -1.03 | 0.45 | 2.12 | 3.82 |
| Debt to Market Cap | 4.02 | 6.31 | 4.07 | 2.67 | 2.72 |
| Interest Debt Per Share | 0.15 | 0.17 | 0.17 | 0.18 | 0.18 |
| Net Debt to EBITDA | 3.16 | 15.88 | 2.98 | 1.89 | 1.99 |
| Profitability Margins | |||||
| Gross Profit Margin | 14.76% | 11.01% | 13.68% | 14.59% | 15.58% |
| EBIT Margin | 1.87% | -1.93% | 1.20% | 2.25% | 2.83% |
| EBITDA Margin | 4.37% | 1.04% | 4.35% | 5.09% | 5.18% |
| Operating Profit Margin | 1.86% | -2.10% | 0.91% | 2.22% | 2.75% |
| Pretax Profit Margin | 0.49% | -3.97% | -0.80% | 1.20% | 1.84% |
| Net Profit Margin | 0.71% | -5.03% | -0.86% | 1.15% | 1.41% |
| Continuous Operations Profit Margin | 0.69% | -4.97% | -0.85% | 1.06% | 1.40% |
| Net Income Per EBT | 144.62% | 126.61% | 108.15% | 96.10% | 76.27% |
| EBT Per EBIT | 26.36% | 188.71% | -87.73% | 54.09% | 67.11% |
| Return on Assets (ROA) | 1.05% | -7.60% | -1.26% | 1.91% | 1.99% |
| Return on Equity (ROE) | 2.85% | -21.73% | -3.15% | 4.80% | 5.56% |
| Return on Capital Employed (ROCE) | 6.29% | -7.76% | 2.85% | 7.94% | 8.76% |
| Return on Invested Capital (ROIC) | 2.26% | -4.30% | 1.72% | 4.40% | 4.23% |
| Return on Tangible Assets | 1.16% | -8.52% | -1.39% | 2.09% | 2.17% |
| Earnings Yield | 15.45% | -148.94% | -17.13% | 17.83% | 20.34% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.91 | 4.08 | 7.61 | 11.65 | 7.80 |
| Payables Turnover | 10.54 | 14.85 | 13.52 | 14.22 | 8.27 |
| Inventory Turnover | 9.72 | 10.80 | 9.21 | 8.77 | 9.24 |
| Fixed Asset Turnover | 6.20 | 6.37 | 5.35 | 5.80 | 4.96 |
| Asset Turnover | 1.48 | 1.51 | 1.47 | 1.65 | 1.42 |
| Working Capital Turnover Ratio | 26.44 | 26.51 | 20.70 | 24.82 | 24.18 |
| Cash Conversion Cycle | 96.21 | 98.77 | 60.58 | 47.28 | 42.18 |
| Days of Sales Outstanding | 93.30 | 89.54 | 47.95 | 31.33 | 46.82 |
| Days of Inventory Outstanding | 37.55 | 33.81 | 39.63 | 41.62 | 39.50 |
| Days of Payables Outstanding | 34.64 | 24.57 | 27.00 | 25.67 | 44.14 |
| Operating Cycle | 130.85 | 123.35 | 87.58 | 72.95 | 86.32 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.03 | -0.02 | -0.00 | 0.02 | 0.05 |
| Free Cash Flow Per Share | 0.03 | -0.02 | -0.00 | 0.01 | 0.05 |
| Dividend Paid and CapEx Coverage Ratio | 17.76 | -6.25 | -0.20 | 1.19 | 6.22 |
| Capital Expenditure Coverage Ratio | 17.76 | -6.25 | -0.35 | 1.77 | 6.22 |
| Operating Cash Flow Coverage Ratio | 0.21 | -0.11 | -0.01 | 0.11 | 0.31 |
| Operating Cash Flow to Sales Ratio | 0.05 | -0.03 | -0.00 | 0.02 | 0.07 |
| Free Cash Flow Yield | 96.34% | -92.43% | -14.30% | 15.84% | 86.10% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.42 | -0.67 | -5.84 | 5.61 | 4.92 |
| Price-to-Sales (P/S) Ratio | 0.05 | 0.03 | 0.05 | 0.06 | 0.07 |
| Price-to-Book (P/B) Ratio | 0.18 | 0.15 | 0.18 | 0.27 | 0.27 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 1.04 | -1.08 | -6.99 | 6.31 | 1.16 |
| Price-to-Operating Cash Flow Ratio | 0.98 | -1.26 | -27.09 | 2.74 | 0.97 |
| Price-to-Earnings Growth (PEG) Ratio | -0.06 | -0.00 | 0.04 | -0.50 | -0.04 |
| Enterprise Value Multiple | 4.21 | 19.13 | 4.14 | 3.16 | 3.33 |
| Enterprise Value | 117.17M | 134.10M | 125.30M | 138.34M | 137.06M |
| EV to EBITDA | 4.21 | 19.13 | 4.14 | 3.16 | 3.33 |
| EV to Sales | 0.18 | 0.20 | 0.18 | 0.16 | 0.17 |
| EV to Free Cash Flow | 4.16 | -6.38 | -24.98 | 15.71 | 2.89 |
| EV to Operating Cash Flow | 3.93 | -7.40 | -96.75 | 6.83 | 2.43 |
| Tangible Book Value Per Share | 0.11 | 0.10 | 0.14 | 0.15 | 0.15 |
| Shareholders’ Equity Per Share | 0.15 | 0.15 | 0.18 | 0.20 | 0.19 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.41 | -0.25 | -0.07 | 0.11 | 0.24 |
| Revenue Per Share | 0.62 | 0.65 | 0.67 | 0.83 | 0.77 |
| Net Income Per Share | 0.00 | -0.03 | -0.01 | 0.01 | 0.01 |
| Tax Burden | 1.45 | 1.27 | 1.08 | 0.96 | 0.76 |
| Interest Burden | 0.26 | 2.06 | -0.66 | 0.53 | 0.65 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.13 | 0.13 | 0.13 | 0.12 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 6.60 | 0.68 | 0.22 | 1.54 | 5.04 |
Currency in USD