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Tongguan Gold Group Ltd. (0340) Ratios
Tongguan Gold Group Ltd. Ratios
HK:0340's free cash flow for Q2 2026 was $335.70M. For the 2026 fiscal year, HK:0340's free cash flow was decreased by $-8.47M and operating cash flow was $344.18M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.78 | 0.36 | 0.35 | 0.28 | 0.31 |
| Quick Ratio | 0.60 | 0.21 | 0.27 | 0.25 | 0.30 |
| Cash Ratio | 0.49 | 0.13 | 0.15 | 0.19 | 0.24 |
| Solvency Ratio | 0.41 | 0.16 | 0.05 | 0.06 | 0.13 |
| Operating Cash Flow Ratio | 0.64 | 0.40 | -0.03 | 0.18 | 0.33 |
| Short-Term Operating Cash Flow Coverage | 2.08 | 1.02 | -0.08 | 1.03 | 3.55 |
| Net Current Asset Value | $ -1.17B | $ -1.51B | $ -1.73B | $ -1.41B | $ -1.52B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.12 | 0.12 | 0.04 | 0.05 |
| Debt-to-Equity Ratio | 0.13 | 0.22 | 0.24 | 0.09 | 0.09 |
| Debt-to-Capital Ratio | 0.11 | 0.18 | 0.20 | 0.08 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.01 | 0.05 | 0.02 | 0.05 |
| Financial Leverage Ratio | 1.64 | 1.85 | 1.97 | 1.93 | 1.93 |
| Debt Service Coverage Ratio | 2.03 | 0.67 | 0.31 | 0.78 | 3.58 |
| Interest Coverage Ratio | 30.87 | 11.52 | 4.09 | 8.26 | 26.21 |
| Debt to Market Cap | 0.04 | 0.27 | 0.35 | 0.13 | 0.07 |
| Interest Debt Per Share | 0.12 | 0.14 | 0.16 | 0.05 | 0.05 |
| Net Debt to EBITDA | -0.19 | 0.80 | 2.57 | 0.15 | 0.08 |
| Profitability Margins | |||||
| Gross Profit Margin | 54.71% | 32.60% | 11.21% | 11.21% | 34.75% |
| EBIT Margin | 45.38% | 21.05% | 6.50% | 6.41% | 27.15% |
| EBITDA Margin | 50.99% | 27.97% | 10.58% | 9.83% | 39.01% |
| Operating Profit Margin | 45.38% | 22.13% | 6.11% | 6.21% | 25.64% |
| Pretax Profit Margin | 43.62% | 19.13% | 5.00% | 5.66% | 26.18% |
| Net Profit Margin | 34.66% | 13.16% | 3.44% | 4.04% | 20.34% |
| Continuous Operations Profit Margin | 35.69% | 13.09% | 4.01% | 4.58% | 22.78% |
| Net Income Per EBT | 79.44% | 68.77% | 68.67% | 71.41% | 77.71% |
| EBT Per EBIT | 96.13% | 86.45% | 81.85% | 91.21% | 102.08% |
| Return on Assets (ROA) | 12.72% | 4.60% | 1.13% | 1.38% | 3.56% |
| Return on Equity (ROE) | 20.82% | 8.51% | 2.22% | 2.66% | 6.88% |
| Return on Capital Employed (ROCE) | 21.74% | 10.72% | 2.60% | 2.66% | 5.40% |
| Return on Invested Capital (ROIC) | 16.25% | 6.38% | 1.85% | 2.06% | 4.61% |
| Return on Tangible Assets | 15.09% | 5.89% | 1.47% | 1.71% | 4.44% |
| Earnings Yield | 6.72% | 10.59% | 3.16% | 4.06% | 5.84% |
| Efficiency Ratios | |||||
| Receivables Turnover | 14.15 | 27.59 | 18.14 | 289.17 | 114.27 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 3.99 | 5.75 | 15.15 | 44.00 | 61.05 |
| Fixed Asset Turnover | 1.11 | 0.48 | 0.83 | 0.44 | 0.23 |
| Asset Turnover | 0.37 | 0.35 | 0.33 | 0.34 | 0.17 |
| Working Capital Turnover Ratio | -4.14 | -2.16 | -2.50 | -2.52 | -1.35 |
| Cash Conversion Cycle | 117.37 | 76.68 | 44.21 | 9.56 | 9.17 |
| Days of Sales Outstanding | 25.80 | 13.23 | 20.12 | 1.26 | 3.19 |
| Days of Inventory Outstanding | 91.57 | 63.45 | 24.09 | 8.29 | 5.98 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 117.37 | 76.68 | 44.21 | 9.56 | 9.17 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.22 | 0.12 | -0.01 | 0.04 | 0.06 |
| Free Cash Flow Per Share | 0.12 | 0.07 | -0.04 | 0.01 | 0.03 |
| Dividend Paid and CapEx Coverage Ratio | 1.89 | 2.14 | -0.33 | 1.31 | 2.14 |
| Capital Expenditure Coverage Ratio | 2.10 | 2.14 | -0.33 | 1.31 | 2.14 |
| Operating Cash Flow Coverage Ratio | 1.91 | 0.95 | -0.06 | 0.83 | 1.21 |
| Operating Cash Flow to Sales Ratio | 0.41 | 0.32 | -0.02 | 0.11 | 0.32 |
| Free Cash Flow Yield | 4.15% | 13.57% | -8.70% | 2.56% | 4.88% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.74 | 9.45 | 31.61 | 24.63 | 17.12 |
| Price-to-Sales (P/S) Ratio | 5.16 | 1.24 | 1.09 | 1.00 | 3.48 |
| Price-to-Book (P/B) Ratio | 3.10 | 0.80 | 0.70 | 0.65 | 1.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 24.07 | 7.37 | -11.49 | 39.09 | 20.48 |
| Price-to-Operating Cash Flow Ratio | 12.60 | 3.92 | -45.82 | 9.28 | 10.93 |
| Price-to-Earnings Growth (PEG) Ratio | 0.06 | 0.03 | -5.20 | -0.39 | -0.01 |
| Enterprise Value Multiple | 9.93 | 5.25 | 12.84 | 10.28 | 9.01 |
| Enterprise Value | 12.13B | 2.36B | 2.03B | 1.26B | 2.40B |
| EV to EBITDA | 9.93 | 5.25 | 12.84 | 10.28 | 9.01 |
| EV to Sales | 5.06 | 1.47 | 1.36 | 1.01 | 3.52 |
| EV to Free Cash Flow | 23.61 | 8.71 | -14.37 | 39.67 | 20.67 |
| EV to Operating Cash Flow | 12.36 | 4.63 | -57.29 | 9.42 | 11.03 |
| Tangible Book Value Per Share | 0.71 | 0.40 | 0.38 | 0.39 | 0.41 |
| Shareholders’ Equity Per Share | 0.90 | 0.61 | 0.63 | 0.56 | 0.59 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.32 | 0.20 | 0.19 | 0.13 |
| Revenue Per Share | 0.54 | 0.39 | 0.40 | 0.37 | 0.20 |
| Net Income Per Share | 0.19 | 0.05 | 0.01 | 0.01 | 0.04 |
| Tax Burden | 0.79 | 0.69 | 0.69 | 0.71 | 0.78 |
| Interest Burden | 0.96 | 0.91 | 0.77 | 0.88 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.09 | 0.11 | 0.05 | 0.05 | 0.09 |
| Stock-Based Compensation to Revenue | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.94 | 1.66 | -0.69 | 1.89 | 1.22 |
Currency in HKD
