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Shirble Department Store Holdings (China) Ltd. (0312) Ratios
Shirble Department Store Holdings (China) Ltd. Ratios
HK:0312's free cash flow for Q2 2026 was $42.18M. For the 2026 fiscal year, HK:0312's free cash flow was decreased by $-510.56K and operating cash flow was $42.70M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.19 | 0.61 | 0.48 | 0.91 | 1.22 |
| Quick Ratio | 0.18 | 0.61 | 0.48 | 0.90 | 1.22 |
| Cash Ratio | 0.12 | 0.07 | 0.06 | 0.10 | 0.09 |
| Solvency Ratio | -0.10 | -0.02 | -0.22 | -0.31 | -0.19 |
| Operating Cash Flow Ratio | 0.20 | 0.13 | 0.13 | 0.18 | 0.18 |
| Short-Term Operating Cash Flow Coverage | 0.41 | 0.24 | 0.22 | 0.44 | 0.96 |
| Net Current Asset Value | $ -863.47M | $ -1.05B | $ -1.16B | $ -1.06B | $ -1.52B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.44 | 0.52 | 0.54 | 0.47 | 0.44 |
| Debt-to-Equity Ratio | 1.05 | 1.49 | 1.60 | 1.22 | 1.05 |
| Debt-to-Capital Ratio | 0.51 | 0.60 | 0.61 | 0.55 | 0.51 |
| Long-Term Debt-to-Capital Ratio | 0.24 | 0.23 | 0.07 | 0.19 | 0.24 |
| Financial Leverage Ratio | 2.40 | 2.89 | 2.98 | 2.62 | 2.38 |
| Debt Service Coverage Ratio | 0.41 | 0.39 | -0.50 | 0.07 | 0.34 |
| Interest Coverage Ratio | 1.27 | -0.42 | -5.19 | -7.04 | -4.60 |
| Debt to Market Cap | 3.28 | 6.44 | 4.64 | 2.99 | 2.18 |
| Interest Debt Per Share | 0.30 | 0.48 | 0.53 | 0.58 | 0.76 |
| Net Debt to EBITDA | 9.39 | 11.65 | -3.60 | -15.35 | 47.78 |
| Profitability Margins | |||||
| Gross Profit Margin | 77.86% | 94.91% | 96.50% | 97.29% | 95.50% |
| EBIT Margin | 36.47% | 39.78% | -177.20% | -47.62% | 12.41% |
| EBITDA Margin | 37.65% | 40.65% | -175.30% | -43.43% | 15.46% |
| Operating Profit Margin | 36.47% | -14.14% | -186.89% | -310.79% | -173.26% |
| Pretax Profit Margin | -55.66% | -44.55% | -213.20% | -349.35% | -206.57% |
| Net Profit Margin | -50.46% | -14.85% | -178.84% | -290.48% | -190.36% |
| Continuous Operations Profit Margin | -50.46% | -14.85% | -183.78% | -290.48% | -191.92% |
| Net Income Per EBT | 90.67% | 33.34% | 83.88% | 83.15% | 92.15% |
| EBT Per EBIT | -152.59% | 315.02% | 114.08% | 112.41% | 119.23% |
| Return on Assets (ROA) | -5.97% | -1.56% | -14.56% | -19.19% | -11.03% |
| Return on Equity (ROE) | -14.31% | -4.50% | -43.39% | -50.21% | -26.24% |
| Return on Capital Employed (ROCE) | 5.26% | -2.06% | -23.44% | -28.32% | -11.95% |
| Return on Invested Capital (ROIC) | 4.30% | -0.55% | -14.49% | -19.36% | -10.23% |
| Return on Tangible Assets | -5.97% | -1.56% | -14.56% | -19.19% | -11.04% |
| Earnings Yield | -87.30% | -38.94% | -284.58% | -283.83% | -145.41% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.15 | 8.23 | 5.07 | 0.82 | 1.26 |
| Payables Turnover | 25.91 | 12.35 | 16.79 | 12.17 | 1.91 |
| Inventory Turnover | 16.64 | 4.21 | 2.20 | 1.66 | 1.88 |
| Fixed Asset Turnover | 10.30 | 0.14 | 7.30 | 0.96 | 0.96 |
| Asset Turnover | 0.12 | 0.10 | 0.08 | 0.07 | 0.06 |
| Working Capital Turnover Ratio | -0.80 | -0.69 | -0.76 | 5.52 | 3.02 |
| Cash Conversion Cycle | 37.89 | 101.49 | 216.21 | 633.30 | 292.16 |
| Days of Sales Outstanding | 30.05 | 44.33 | 71.95 | 443.56 | 289.06 |
| Days of Inventory Outstanding | 21.93 | 86.72 | 165.99 | 219.73 | 194.67 |
| Days of Payables Outstanding | 14.09 | 29.56 | 21.73 | 30.00 | 191.57 |
| Operating Cycle | 51.98 | 131.05 | 237.95 | 663.29 | 483.72 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.02 | 0.03 | 0.04 | 0.06 | 0.05 |
| Free Cash Flow Per Share | 0.02 | 0.03 | 0.04 | 0.05 | 0.03 |
| Dividend Paid and CapEx Coverage Ratio | 3916.68 | 44.21 | 17.78 | 20.15 | 2.96 |
| Capital Expenditure Coverage Ratio | 3916.68 | 44.21 | 17.78 | 20.15 | 2.96 |
| Operating Cash Flow Coverage Ratio | 0.08 | 0.07 | 0.08 | 0.10 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.31 | 0.35 | 0.56 | 0.74 | 0.49 |
| Free Cash Flow Yield | 53.18% | 89.65% | 83.90% | 68.79% | 24.58% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -1.15 | -2.57 | -0.35 | -0.35 | -0.69 |
| Price-to-Sales (P/S) Ratio | 0.58 | 0.38 | 0.63 | 1.02 | 1.31 |
| Price-to-Book (P/B) Ratio | 0.16 | 0.12 | 0.15 | 0.18 | 0.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 1.88 | 1.12 | 1.19 | 1.45 | 4.07 |
| Price-to-Operating Cash Flow Ratio | 1.88 | 1.09 | 1.12 | 1.38 | 2.69 |
| Price-to-Earnings Growth (PEG) Ratio | -0.01 | 0.03 | 0.01 | -0.02 | -0.00 |
| Enterprise Value Multiple | 10.92 | 12.59 | -3.96 | -17.70 | 56.25 |
| Enterprise Value | 765.26M | 1.16B | 1.32B | 1.47B | 2.00B |
| EV to EBITDA | 10.92 | 12.59 | -3.96 | -17.70 | 56.25 |
| EV to Sales | 4.11 | 5.12 | 6.94 | 7.69 | 8.69 |
| EV to Free Cash Flow | 13.38 | 14.97 | 13.17 | 10.92 | 27.01 |
| EV to Operating Cash Flow | 13.37 | 14.63 | 12.43 | 10.38 | 17.89 |
| Tangible Book Value Per Share | 0.26 | 0.30 | 0.31 | 0.45 | 0.69 |
| Shareholders’ Equity Per Share | 0.26 | 0.30 | 0.31 | 0.44 | 0.69 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.09 | 0.67 | 0.14 | 0.17 | 0.07 |
| Revenue Per Share | 0.07 | 0.09 | 0.08 | 0.08 | 0.09 |
| Net Income Per Share | -0.04 | -0.01 | -0.14 | -0.22 | -0.18 |
| Tax Burden | 0.91 | 0.33 | 0.84 | 0.83 | 0.92 |
| Interest Burden | -1.53 | -1.12 | 1.20 | 7.34 | -16.65 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.37 | 0.16 | 0.16 | 0.37 | 0.38 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.61 | -0.79 | -0.26 | -0.21 | -0.24 |
Currency in CNY