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China Best Group Holding Limited (0370) Ratios

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China Best Group Holding Limited Ratios

HK:0370's free cash flow for Q3 2025 was HK$-0.02. For the 2025 fiscal year, HK:0370's free cash flow was decreased by HK$ and operating cash flow was HK$-0.34. See a summary of the company’s cash flow.

Ratios	TTM	Mar 25	Mar 24	Mar 23	Mar 22
Liquidity Ratios
Current Ratio	―	1.03	1.07	1.12	1.42
Quick Ratio	―	0.98	1.06	1.12	1.41
Cash Ratio	―	0.01	0.05	0.06	0.04
Solvency Ratio	―	-0.16	-0.14	-0.12	0.01
Operating Cash Flow Ratio	―	-0.03	0.08	>-0.01	-0.04
Short-Term Operating Cash Flow Coverage	―	-0.11	0.24	>-0.01	-0.11
Net Current Asset Value	HK$ ―	HK$ 35.07M	HK$ 59.15M	HK$ 110.28M	HK$ 444.58M
Leverage Ratios
Debt-to-Assets Ratio	―	0.18	0.20	0.20	0.16
Debt-to-Equity Ratio	―	0.59	0.52	0.48	0.32
Debt-to-Capital Ratio	―	0.37	0.34	0.32	0.24
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	<0.01	<0.01
Financial Leverage Ratio	―	3.25	2.63	2.40	1.94
Debt Service Coverage Ratio	―	-0.32	-0.31	-0.23	0.03
Interest Coverage Ratio	―	-3.90	-1.76	-3.21	-0.02
Debt to Market Cap	―	0.23	0.16	1.23	0.30
Interest Debt Per Share	―	0.14	0.16	0.20	0.26
Net Debt to EBITDA	―	-2.71	-2.58	-3.62	14.16
Profitability Margins
Gross Profit Margin	―	-15.89%	-4.36%	-5.01%	15.20%
EBIT Margin	―	-57.43%	-106.46%	-45.71%	-0.10%
EBITDA Margin	―	-51.46%	-94.12%	-37.31%	2.76%
Operating Profit Margin	―	-57.43%	-41.76%	-45.71%	-0.10%
Pretax Profit Margin	―	-102.72%	-87.39%	-59.73%	-0.13%
Net Profit Margin	―	-95.05%	-130.07%	-60.97%	-1.30%
Continuous Operations Profit Margin	―	-102.73%	-88.77%	0.00%	-1.30%
Net Income Per EBT	―	92.54%	148.85%	102.07%	1022.33%
EBT Per EBIT	―	178.86%	209.26%	130.67%	123.78%
Return on Assets (ROA)	―	-11.66%	-8.99%	-7.61%	-0.48%
Return on Equity (ROE)	―	-37.95%	-23.64%	-18.23%	-0.92%
Return on Capital Employed (ROCE)	―	-21.94%	-7.16%	-12.86%	-0.07%
Return on Invested Capital (ROIC)	―	-14.03%	-4.81%	-8.91%	-0.05%
Return on Tangible Assets	―	-13.48%	-10.55%	-8.90%	-0.54%
Earnings Yield	―	-14.61%	-7.37%	-46.93%	-0.87%
Efficiency Ratios
Receivables Turnover	―	0.23	0.12	0.23	0.62
Payables Turnover	―	0.46	0.23	0.64	1.83
Inventory Turnover	―	3.57	14.17	61.31	164.33
Fixed Asset Turnover	―	1.74	0.49	0.76	2.82
Asset Turnover	―	0.12	0.07	0.12	0.37
Working Capital Turnover Ratio	―	3.86	1.20	1.69	1.84
Cash Conversion Cycle	―	902.84	1.40K	1.01K	389.76
Days of Sales Outstanding	―	1.60K	2.94K	1.58K	587.11
Days of Inventory Outstanding	―	102.38	25.75	5.95	2.22
Days of Payables Outstanding	―	801.28	1.56K	574.08	199.57
Operating Cycle	―	1.70K	2.96K	1.58K	589.33
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.01	0.03	>-0.01	-0.03
Free Cash Flow Per Share	―	-0.02	0.03	>-0.01	-0.03
CapEx Per Share	―	<0.01	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	―	1.12	0.87	127.18	1.34
Dividend Paid and CapEx Coverage Ratio	―	-8.53	7.71	>-0.01	-2.92
Capital Expenditure Coverage Ratio	―	-8.53	7.71	>-0.01	-2.92
Operating Cash Flow Coverage Ratio	―	-0.11	0.23	>-0.01	-0.11
Operating Cash Flow to Sales Ratio	―	-0.16	0.67	>-0.01	-0.05
Free Cash Flow Yield	―	-2.83%	3.32%	-2.73%	-4.26%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	-6.85	-13.56	-2.13	-115.22
Price-to-Sales (P/S) Ratio	―	6.51	17.64	1.30	1.49
Price-to-Book (P/B) Ratio	―	2.60	3.21	0.39	1.06
Price-to-Free Cash Flow (P/FCF) Ratio	―	-35.35	30.11	-36.60	-23.47
Price-to-Operating Cash Flow Ratio	―	-39.50	26.21	-4.65K	-31.51
Price-to-Earnings Growth (PEG) Ratio	―	-0.24	3.12	0.03	1.57
Enterprise Value Multiple	―	-15.36	-21.32	-7.10	68.22
Enterprise Value	―	1.47B	2.13B	569.48M	1.62B
EV to EBITDA	―	-15.36	-21.32	-7.10	68.22
EV to Sales	―	7.90	20.07	2.65	1.88
EV to Free Cash Flow	―	-42.94	34.26	-74.63	-29.62
EV to Operating Cash Flow	―	-47.98	29.82	-9.49K	-39.76
Tangible Book Value Per Share	―	0.13	0.19	0.27	0.62
Shareholders’ Equity Per Share	―	0.22	0.28	0.38	0.76
Tax and Other Ratios
Effective Tax Rate	―	>-0.01	-0.02	-0.03	-9.22
Revenue Per Share	―	0.09	0.05	0.11	0.54
Net Income Per Share	―	-0.08	-0.07	-0.07	>-0.01
Tax Burden	―	0.93	1.49	1.02	10.22
Interest Burden	―	1.79	0.82	1.31	1.24
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.42	0.68	0.32	0.06
Stock-Based Compensation to Revenue	―	0.08	0.02	0.01	0.00
Income Quality	―	0.16	-0.50	<0.01	37.39

Currency in HKD