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Sipai Health Technology Co., Ltd. (0314) Ratios
Sipai Health Technology Co., Ltd. Ratios
HK:0314's free cash flow for Q2 2025 was $-32.49M. For the 2025 fiscal year, HK:0314's free cash flow was decreased by $-758.00K and operating cash flow was $-31.74M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.83 | 1.91 | 2.14 | 2.55 | 2.99 |
| Quick Ratio | 1.73 | 1.72 | 1.92 | 2.29 | 2.67 |
| Cash Ratio | 0.44 | 0.24 | 0.43 | 1.38 | 0.64 |
| Solvency Ratio | -0.13 | -0.29 | -0.20 | -1.24 | -0.45 |
| Operating Cash Flow Ratio | 0.01 | -0.06 | -0.12 | -0.17 | -0.75 |
| Short-Term Operating Cash Flow Coverage | 0.64 | -2.83 | -66.75 | 0.00 | 0.00 |
| Net Current Asset Value | $ 559.90M | $ 916.42M | $ 1.26B | $ 1.60B | $ -5.84B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.03 | 0.02 | 0.02 | 2.60 |
| Debt-to-Equity Ratio | 0.02 | 0.05 | 0.04 | 0.04 | -1.39 |
| Debt-to-Capital Ratio | 0.02 | 0.05 | 0.04 | 0.04 | 3.59 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 3.71 |
| Financial Leverage Ratio | 1.71 | 1.85 | 1.74 | 1.59 | -0.53 |
| Debt Service Coverage Ratio | -6.47 | -10.83 | -41.38 | -334.65 | -197.31 |
| Interest Coverage Ratio | -73.06 | -91.10 | -70.52 | -151.70 | -202.29 |
| Debt to Market Cap | 0.01 | 0.01 | 0.00 | 0.00 | 0.48 |
| Interest Debt Per Share | 0.04 | 0.11 | 0.11 | 0.09 | 9.86 |
| Net Debt to EBITDA | 3.79 | 0.72 | 1.89 | 1.03 | -9.61 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.73% | 8.46% | 8.75% | 8.13% | 8.09% |
| EBIT Margin | -5.04% | -6.01% | -5.14% | -33.12% | -21.49% |
| EBITDA Margin | -3.71% | -5.68% | -4.80% | -32.75% | -20.92% |
| Operating Profit Margin | -5.04% | -6.12% | -5.22% | -14.88% | -21.48% |
| Pretax Profit Margin | -6.19% | -7.90% | -5.21% | -33.22% | -107.88% |
| Net Profit Margin | -6.00% | -7.09% | -5.43% | -33.27% | -107.67% |
| Continuous Operations Profit Margin | -6.12% | -7.93% | -5.24% | -33.30% | -107.90% |
| Net Income Per EBT | 96.97% | 89.77% | 104.11% | 100.16% | 99.81% |
| EBT Per EBIT | 122.74% | 128.99% | 99.85% | 223.24% | 502.35% |
| Return on Assets (ROA) | -7.55% | -14.29% | -9.09% | -46.78% | -129.30% |
| Return on Equity (ROE) | -12.92% | -26.41% | -15.80% | -74.61% | 68.89% |
| Return on Capital Employed (ROCE) | -11.14% | -22.76% | -14.71% | -32.71% | -36.18% |
| Return on Invested Capital (ROIC) | -10.78% | -22.03% | -14.46% | -32.21% | -35.59% |
| Return on Tangible Assets | -7.66% | -14.57% | -9.42% | -49.06% | -136.08% |
| Earnings Yield | -8.99% | -9.90% | -6.44% | -10.89% | -24.08% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.55 | 8.05 | 8.17 | 9.55 | 8.86 |
| Payables Turnover | 14.67 | 10.12 | 9.26 | 11.12 | 13.45 |
| Inventory Turnover | 25.91 | 21.59 | 17.47 | 13.49 | 11.86 |
| Fixed Asset Turnover | 64.28 | 79.07 | 58.10 | 46.36 | 30.50 |
| Asset Turnover | 1.26 | 2.02 | 1.67 | 1.41 | 1.20 |
| Working Capital Turnover Ratio | 2.66 | 4.07 | 3.20 | 2.50 | 2.08 |
| Cash Conversion Cycle | 54.94 | 26.16 | 26.16 | 32.44 | 44.83 |
| Days of Sales Outstanding | 65.73 | 45.32 | 44.70 | 38.20 | 41.18 |
| Days of Inventory Outstanding | 14.09 | 16.90 | 20.90 | 27.05 | 30.78 |
| Days of Payables Outstanding | 24.88 | 36.05 | 39.43 | 32.82 | 27.13 |
| Operating Cycle | 79.82 | 62.22 | 65.60 | 65.26 | 71.96 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.01 | -0.09 | -0.21 | -0.24 | -0.82 |
| Free Cash Flow Per Share | 0.00 | -0.11 | -0.22 | -0.25 | -0.84 |
| Dividend Paid and CapEx Coverage Ratio | 1.02 | -7.02 | -22.54 | -15.43 | -31.13 |
| Capital Expenditure Coverage Ratio | 1.02 | -7.02 | -22.54 | -15.43 | -31.13 |
| Operating Cash Flow Coverage Ratio | 0.28 | -0.89 | -1.98 | -2.69 | -0.08 |
| Operating Cash Flow to Sales Ratio | 0.00 | -0.01 | -0.03 | -0.04 | -0.18 |
| Free Cash Flow Yield | 0.01% | -2.08% | -3.50% | -1.54% | -4.14% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -11.18 | -10.10 | -15.54 | -9.18 | -4.15 |
| Price-to-Sales (P/S) Ratio | 0.67 | 0.72 | 0.84 | 3.06 | 4.47 |
| Price-to-Book (P/B) Ratio | 1.44 | 2.67 | 2.46 | 6.85 | -2.86 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10602.42 | -48.17 | -28.54 | -64.92 | -24.15 |
| Price-to-Operating Cash Flow Ratio | 211.88 | -55.02 | -29.77 | -69.13 | -24.98 |
| Price-to-Earnings Growth (PEG) Ratio | 0.18 | -0.37 | 0.16 | -0.06 | -0.02 |
| Enterprise Value Multiple | -14.20 | -11.89 | -15.69 | -8.30 | -30.98 |
| Enterprise Value | 1.06B | 3.08B | 3.55B | 11.20B | 22.52B |
| EV to EBITDA | -14.20 | -11.89 | -15.69 | -8.30 | -30.98 |
| EV to Sales | 0.53 | 0.68 | 0.75 | 2.72 | 6.48 |
| EV to Free Cash Flow | 8368.14 | -45.42 | -25.47 | -57.76 | -35.01 |
| EV to Operating Cash Flow | 167.23 | -51.89 | -26.57 | -61.51 | -36.21 |
| Tangible Book Value Per Share | 1.46 | 1.81 | 2.38 | 2.23 | -7.31 |
| Shareholders’ Equity Per Share | 1.56 | 1.92 | 2.51 | 2.41 | -7.12 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.01 | -0.00 | -0.00 | -0.00 | -0.00 |
| Revenue Per Share | 3.35 | 7.14 | 7.32 | 5.40 | 4.55 |
| Net Income Per Share | -0.20 | -0.51 | -0.40 | -1.80 | -4.90 |
| Tax Burden | 0.97 | 0.90 | 1.04 | 1.00 | 1.00 |
| Interest Burden | 1.23 | 1.31 | 1.01 | 1.00 | 5.02 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.01 | 0.02 | 0.02 |
| SG&A to Revenue | 0.18 | 0.13 | 0.07 | 0.14 | 0.19 |
| Stock-Based Compensation to Revenue | 0.02 | 0.01 | 0.02 | 0.08 | 0.09 |
| Income Quality | -0.05 | 0.16 | 0.54 | 0.13 | 0.17 |
Currency in CNY
