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Sino Golf Holdings Limited (0361) Ratios
Sino Golf Holdings Limited Ratios
HK:0361's free cash flow for Q2 2026 was $5.28M. For the 2026 fiscal year, HK:0361's free cash flow was decreased by $-771.00K and operating cash flow was $6.05M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.19 | 1.58 | 1.51 | 1.28 | 1.12 |
| Quick Ratio | 0.90 | 1.41 | 1.33 | 1.16 | 0.87 |
| Cash Ratio | 0.35 | 1.07 | 1.13 | 0.79 | 0.53 |
| Solvency Ratio | -0.10 | 0.02 | -0.03 | -0.00 | -0.03 |
| Operating Cash Flow Ratio | -0.28 | 0.08 | 0.42 | 0.12 | 0.13 |
| Short-Term Operating Cash Flow Coverage | -0.83 | 0.16 | 0.72 | 0.17 | 0.24 |
| Net Current Asset Value | $ 21.25M | $ -1.03M | $ -8.38M | $ -8.69M | $ -31.46M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.30 | 0.30 | 0.38 | 0.34 |
| Debt-to-Equity Ratio | 0.02 | 0.54 | 0.52 | 0.75 | 0.71 |
| Debt-to-Capital Ratio | 0.02 | 0.35 | 0.34 | 0.43 | 0.42 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.22 | 0.20 | 0.18 | 0.16 |
| Financial Leverage Ratio | 1.46 | 1.78 | 1.71 | 1.98 | 2.10 |
| Debt Service Coverage Ratio | -0.10 | 0.14 | 0.07 | 0.09 | 0.03 |
| Interest Coverage Ratio | -2.10 | 0.57 | -1.10 | 1.74 | 0.27 |
| Debt to Market Cap | 0.09 | 0.58 | 0.56 | 0.59 | 0.28 |
| Interest Debt Per Share | 0.00 | 0.02 | 0.02 | 0.04 | 0.04 |
| Net Debt to EBITDA | 8.34 | 0.37 | 0.85 | 1.95 | 16.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 25.76% | 26.10% | 22.25% | 17.81% | 14.35% |
| EBIT Margin | -8.72% | 2.32% | -3.19% | 1.69% | -2.62% |
| EBITDA Margin | -2.26% | 4.42% | 2.84% | 4.80% | 0.98% |
| Operating Profit Margin | -9.59% | 1.84% | -5.33% | 4.96% | 0.82% |
| Pretax Profit Margin | -12.65% | -0.02% | -8.04% | -1.17% | -5.63% |
| Net Profit Margin | -12.93% | -0.90% | -8.56% | -3.33% | -5.66% |
| Continuous Operations Profit Margin | -12.93% | -0.90% | -8.56% | -3.33% | -5.66% |
| Net Income Per EBT | 102.18% | 4147.37% | 106.44% | 285.36% | 100.45% |
| EBT Per EBIT | 131.90% | -1.18% | 151.01% | -23.49% | -690.68% |
| Return on Assets (ROA) | -6.21% | -0.59% | -4.77% | -3.26% | -4.25% |
| Return on Equity (ROE) | -9.10% | -1.05% | -8.15% | -6.47% | -8.93% |
| Return on Capital Employed (ROCE) | -6.64% | 1.66% | -3.99% | 7.70% | 1.05% |
| Return on Invested Capital (ROIC) | -5.71% | 1.39% | -3.32% | 5.47% | 0.75% |
| Return on Tangible Assets | -6.47% | -0.59% | -4.79% | -3.27% | -4.26% |
| Earnings Yield | -5.54% | -1.14% | -8.91% | -5.29% | -3.70% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.13 | 8.55 | 13.40 | 7.73 | 5.56 |
| Payables Turnover | 4.45 | 8.09 | 7.77 | 13.36 | 4.87 |
| Inventory Turnover | 4.01 | 10.36 | 9.45 | 17.32 | 6.41 |
| Fixed Asset Turnover | 0.81 | 1.16 | 0.91 | 1.87 | 1.40 |
| Asset Turnover | 0.48 | 0.66 | 0.56 | 0.98 | 0.75 |
| Working Capital Turnover Ratio | 4.42 | 4.64 | 4.28 | 12.34 | 16.79 |
| Cash Conversion Cycle | 125.73 | 32.81 | 18.90 | 40.97 | 47.63 |
| Days of Sales Outstanding | 116.61 | 42.69 | 27.24 | 47.23 | 65.68 |
| Days of Inventory Outstanding | 91.13 | 35.22 | 38.62 | 21.07 | 56.93 |
| Days of Payables Outstanding | 82.00 | 45.10 | 46.95 | 27.33 | 74.98 |
| Operating Cycle | 207.73 | 77.91 | 65.85 | 68.30 | 122.61 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.01 | 0.00 | 0.01 | 0.00 | 0.01 |
| Free Cash Flow Per Share | -0.01 | 0.00 | 0.01 | 0.00 | 0.01 |
| Dividend Paid and CapEx Coverage Ratio | -40.76 | 2.07 | 28.26 | 12.08 | 17.71 |
| Capital Expenditure Coverage Ratio | -40.76 | 2.07 | 28.26 | 12.08 | 17.71 |
| Operating Cash Flow Coverage Ratio | -5.55 | 0.07 | 0.36 | 0.11 | 0.16 |
| Operating Cash Flow to Sales Ratio | -0.18 | 0.03 | 0.19 | 0.04 | 0.07 |
| Free Cash Flow Yield | -7.80% | 2.17% | 19.35% | 6.29% | 4.55% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -17.87 | -88.01 | -11.22 | -18.91 | -27.03 |
| Price-to-Sales (P/S) Ratio | 2.33 | 0.79 | 0.96 | 0.63 | 1.53 |
| Price-to-Book (P/B) Ratio | 1.64 | 0.93 | 0.91 | 1.22 | 2.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -12.82 | 46.03 | 5.17 | 15.91 | 22.00 |
| Price-to-Operating Cash Flow Ratio | -13.13 | 23.77 | 4.99 | 14.59 | 20.76 |
| Price-to-Earnings Growth (PEG) Ratio | -0.02 | 1.02 | -0.70 | 0.58 | -1.28 |
| Enterprise Value Multiple | -94.81 | 18.28 | 34.70 | 15.06 | 172.12 |
| Enterprise Value | 407.77M | 212.39M | 213.29M | 346.43M | 706.05M |
| EV to EBITDA | -94.81 | 18.28 | 34.70 | 15.06 | 172.12 |
| EV to Sales | 2.14 | 0.81 | 0.98 | 0.72 | 1.69 |
| EV to Free Cash Flow | -11.78 | 46.99 | 5.30 | 18.27 | 24.28 |
| EV to Operating Cash Flow | -12.07 | 24.27 | 5.11 | 16.76 | 22.91 |
| Tangible Book Value Per Share | 0.05 | 0.04 | 0.04 | 0.05 | 0.05 |
| Shareholders’ Equity Per Share | 0.05 | 0.04 | 0.04 | 0.05 | 0.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.02 | -40.47 | -0.06 | -1.85 | -0.00 |
| Revenue Per Share | 0.04 | 0.05 | 0.04 | 0.09 | 0.08 |
| Net Income Per Share | -0.00 | -0.00 | -0.00 | -0.00 | -0.00 |
| Tax Burden | 1.02 | 41.47 | 1.06 | 2.85 | 1.00 |
| Interest Burden | 1.45 | -0.01 | 2.52 | -0.69 | 2.15 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.35 | 0.24 | 0.27 | 0.13 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.37 | -153.56 | -2.25 | -1.30 | -1.30 |
Currency in HKD