Want to see HK:0326 full AI Analyst Report?
China Star Entertainment (0326) Ratios
China Star Entertainment Ratios
HK:0326's free cash flow for Q2 2026 was $87.24M. For the 2026 fiscal year, HK:0326's free cash flow was decreased by $-71.00K and operating cash flow was $87.31M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.35 | 4.60 | 4.55 | 6.12 | 2.28 |
| Quick Ratio | 0.24 | 0.69 | 1.07 | 1.03 | 0.64 |
| Cash Ratio | 0.06 | 0.16 | 0.12 | 0.10 | 0.05 |
| Solvency Ratio | -0.14 | -0.15 | -0.11 | -0.04 | -0.07 |
| Operating Cash Flow Ratio | -0.07 | 0.34 | 0.05 | -0.13 | -0.15 |
| Short-Term Operating Cash Flow Coverage | -0.10 | 1.02 | 0.17 | -0.69 | -0.22 |
| Net Current Asset Value | $ 990.96M | $ 1.51B | $ 2.39B | $ 2.25B | $ 2.85B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.45 | 0.39 | 0.35 | 0.32 | 0.30 |
| Debt-to-Equity Ratio | 1.23 | 0.79 | 0.68 | 0.57 | 0.51 |
| Debt-to-Capital Ratio | 0.55 | 0.44 | 0.40 | 0.37 | 0.34 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.40 | 0.35 | 0.34 | 0.00 |
| Financial Leverage Ratio | 2.76 | 2.05 | 1.95 | 1.78 | 1.73 |
| Debt Service Coverage Ratio | -0.20 | -0.46 | -0.27 | -0.61 | -0.09 |
| Interest Coverage Ratio | -4.34 | -1.59 | -1.02 | -42.83 | -80.09 |
| Debt to Market Cap | 0.31 | 1.33 | 0.90 | 0.92 | 0.76 |
| Interest Debt Per Share | 0.86 | 0.73 | 0.79 | 0.68 | 0.63 |
| Net Debt to EBITDA | -4.47 | -8.05 | -12.57 | -19.29 | -10.74 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.44% | 15.45% | 33.63% | -87.57% | -159.13% |
| EBIT Margin | -106.42% | -29.45% | -70.41% | -2352.18% | -3949.80% |
| EBITDA Margin | -99.21% | -25.64% | -64.53% | -2164.60% | -3694.14% |
| Operating Profit Margin | -107.31% | -29.45% | -70.41% | -2665.69% | -3949.80% |
| Pretax Profit Margin | -132.05% | -47.97% | -139.77% | -2414.41% | -3999.11% |
| Net Profit Margin | -109.59% | -48.33% | -140.41% | -2425.91% | -4210.28% |
| Continuous Operations Profit Margin | -131.78% | -48.15% | -140.42% | -2426.40% | -3999.17% |
| Net Income Per EBT | 82.99% | 100.75% | 100.46% | 100.48% | 105.28% |
| EBT Per EBIT | 123.05% | 162.86% | 198.51% | 90.57% | 101.25% |
| Return on Assets (ROA) | -10.03% | -8.37% | -5.58% | -1.79% | -2.96% |
| Return on Equity (ROE) | -27.63% | -17.14% | -10.88% | -3.19% | -5.11% |
| Return on Capital Employed (ROCE) | -28.14% | -6.29% | -3.54% | -2.30% | -4.79% |
| Return on Invested Capital (ROIC) | -12.41% | -5.82% | -3.25% | -2.23% | -3.16% |
| Return on Tangible Assets | -10.03% | -8.37% | -5.58% | -1.79% | -2.96% |
| Earnings Yield | -7.00% | -28.96% | -14.70% | -5.13% | -7.52% |
| Efficiency Ratios | |||||
| Receivables Turnover | 306.52 | 368.72 | 0.39 | 0.02 | 0.01 |
| Payables Turnover | 3.46 | 8.02 | 1.10 | 0.71 | 0.16 |
| Inventory Turnover | 0.09 | 0.20 | 0.04 | 0.00 | 0.00 |
| Fixed Asset Turnover | 1.21 | 2.03 | 2.16 | 0.07 | 0.07 |
| Asset Turnover | 0.09 | 0.17 | 0.04 | 0.00 | 0.00 |
| Working Capital Turnover Ratio | 0.21 | 0.22 | 0.05 | 0.00 | 0.00 |
| Cash Conversion Cycle | 3880.97 | 1799.79 | 10617.52 | 207471.25 | 204858.95 |
| Days of Sales Outstanding | 1.19 | 0.99 | 940.15 | 18037.91 | 69126.21 |
| Days of Inventory Outstanding | 3985.33 | 1844.29 | 10010.06 | 189947.69 | 137945.48 |
| Days of Payables Outstanding | 105.56 | 45.49 | 332.70 | 514.34 | 2212.74 |
| Operating Cycle | 3986.52 | 1845.28 | 10950.22 | 207985.59 | 207071.69 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.08 | 0.11 | 0.02 | -0.04 | -0.14 |
| Free Cash Flow Per Share | -0.08 | 0.10 | 0.02 | -0.04 | -0.14 |
| Dividend Paid and CapEx Coverage Ratio | -109.26 | 8.58 | 3.37 | -524.18 | -423.42 |
| Capital Expenditure Coverage Ratio | -109.26 | 8.58 | 3.37 | -524.18 | -423.42 |
| Operating Cash Flow Coverage Ratio | -0.10 | 0.17 | 0.03 | -0.06 | -0.22 |
| Operating Cash Flow to Sales Ratio | -0.48 | 0.38 | 0.29 | -24.19 | -92.39 |
| Free Cash Flow Yield | -3.12% | 19.94% | 2.12% | -5.12% | -16.54% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -14.50 | -3.45 | -6.80 | -19.51 | -13.30 |
| Price-to-Sales (P/S) Ratio | 15.66 | 1.67 | 9.55 | 473.28 | 559.78 |
| Price-to-Book (P/B) Ratio | 3.95 | 0.59 | 0.74 | 0.62 | 0.68 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -32.07 | 5.02 | 47.28 | -19.53 | -6.04 |
| Price-to-Operating Cash Flow Ratio | -32.36 | 4.43 | 33.26 | -19.57 | -6.06 |
| Price-to-Earnings Growth (PEG) Ratio | -0.51 | -0.21 | -0.03 | 0.50 | -0.26 |
| Enterprise Value Multiple | -20.25 | -14.56 | -27.38 | -41.16 | -25.90 |
| Enterprise Value | 8.14B | 2.72B | 3.64B | 3.46B | 3.56B |
| EV to EBITDA | -20.25 | -14.56 | -27.38 | -41.16 | -25.90 |
| EV to Sales | 20.09 | 3.73 | 17.67 | 890.93 | 956.69 |
| EV to Free Cash Flow | -41.15 | 11.22 | 87.44 | -36.76 | -10.33 |
| EV to Operating Cash Flow | -41.53 | 9.91 | 61.52 | -36.83 | -10.36 |
| Tangible Book Value Per Share | 0.62 | 0.85 | 1.08 | 1.19 | 1.22 |
| Shareholders’ Equity Per Share | 0.66 | 0.85 | 1.08 | 1.19 | 1.22 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.00 | -0.00 | -0.00 | -0.00 | -0.05 |
| Revenue Per Share | 0.17 | 0.30 | 0.08 | 0.00 | 0.00 |
| Net Income Per Share | -0.18 | -0.14 | -0.12 | -0.04 | -0.06 |
| Tax Burden | 0.83 | 1.01 | 1.00 | 1.00 | 1.05 |
| Interest Burden | 1.24 | 1.63 | 1.99 | 1.03 | 1.01 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.59 | 0.34 | 0.46 | 22.73 | 20.19 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.37 | -0.79 | -0.21 | 1.00 | 2.31 |
Currency in HKD