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Kiu Hung International Holdings Limited (0381) Ratios
Kiu Hung International Holdings Limited Ratios
HK:0381's free cash flow for Q2 2026 was $-10.74M. For the 2026 fiscal year, HK:0381's free cash flow was increased by $0.00 and operating cash flow was $-10.74M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.94 | 0.93 | 1.14 | 0.83 | 0.61 |
| Quick Ratio | 0.68 | 0.65 | 0.78 | 0.66 | 0.55 |
| Cash Ratio | 0.38 | 0.38 | 0.40 | 0.21 | 0.31 |
| Solvency Ratio | -0.24 | -0.17 | 0.12 | -0.04 | -0.27 |
| Operating Cash Flow Ratio | 0.12 | -0.01 | 0.10 | -0.31 | 0.19 |
| Short-Term Operating Cash Flow Coverage | 0.20 | -0.02 | 0.21 | -0.53 | 0.35 |
| Net Current Asset Value | $ -47.77M | $ -79.98M | $ -114.84M | $ -201.62M | $ -343.85M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.31 | 0.36 | 0.43 | 0.44 |
| Debt-to-Equity Ratio | 1.12 | 0.98 | 1.28 | 2.03 | 3.14 |
| Debt-to-Capital Ratio | 0.53 | 0.49 | 0.56 | 0.67 | 0.76 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.13 | 0.39 | 0.35 | 0.27 |
| Financial Leverage Ratio | 3.35 | 3.20 | 3.60 | 4.74 | 7.08 |
| Debt Service Coverage Ratio | -0.00 | 0.09 | 0.17 | 0.19 | -0.14 |
| Interest Coverage Ratio | -0.31 | 0.47 | 0.54 | 0.67 | -0.44 |
| Debt to Market Cap | 1.35 | 0.53 | 7.94 | 3.18 | 3.81 |
| Interest Debt Per Share | 0.34 | 0.80 | 0.79 | 2.09 | 5.88 |
| Net Debt to EBITDA | 15.30 | 3.98 | 5.36 | 3.90 | -3.87 |
| Profitability Margins | |||||
| Gross Profit Margin | 36.31% | 36.64% | 43.19% | 37.31% | 28.40% |
| EBIT Margin | -3.31% | 3.52% | 3.83% | 8.76% | -26.80% |
| EBITDA Margin | 2.21% | 7.00% | 7.93% | 16.96% | -17.80% |
| Operating Profit Margin | -3.31% | 3.52% | 3.83% | 7.42% | -5.96% |
| Pretax Profit Margin | -34.39% | -17.03% | 17.99% | -6.98% | -67.79% |
| Net Profit Margin | -40.50% | -21.89% | 9.69% | -14.14% | -70.05% |
| Continuous Operations Profit Margin | -36.98% | -18.83% | 17.11% | -9.15% | -68.11% |
| Net Income Per EBT | 117.75% | 128.52% | 53.87% | 202.50% | 103.32% |
| EBT Per EBIT | 1038.79% | -484.18% | 469.92% | -94.14% | 1137.41% |
| Return on Assets (ROA) | -15.82% | -10.62% | 4.83% | -6.76% | -23.71% |
| Return on Equity (ROE) | -52.95% | -33.96% | 17.37% | -32.05% | -167.81% |
| Return on Capital Employed (ROCE) | -2.78% | 3.11% | 2.98% | 7.68% | -6.48% |
| Return on Invested Capital (ROIC) | -1.64% | 2.12% | 2.23% | 4.58% | -2.89% |
| Return on Tangible Assets | -17.12% | -11.43% | 5.22% | -7.29% | -26.08% |
| Earnings Yield | -65.89% | -18.81% | 108.49% | -50.62% | -206.13% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.44 | 6.73 | 6.71 | 7.34 | 9.19 |
| Payables Turnover | 3.87 | 8.95 | 9.86 | 17.55 | 13.27 |
| Inventory Turnover | 1.78 | 2.51 | 2.21 | 3.32 | 6.56 |
| Fixed Asset Turnover | 2.25 | 3.00 | 2.80 | 4.29 | 3.23 |
| Asset Turnover | 0.39 | 0.49 | 0.50 | 0.48 | 0.34 |
| Working Capital Turnover Ratio | -11.34 | 66.18 | -18.23 | -2.49 | -1.21 |
| Cash Conversion Cycle | 167.23 | 158.92 | 182.25 | 138.82 | 67.89 |
| Days of Sales Outstanding | 56.71 | 54.21 | 54.41 | 49.71 | 39.72 |
| Days of Inventory Outstanding | 204.73 | 145.47 | 164.85 | 109.90 | 55.67 |
| Days of Payables Outstanding | 94.21 | 40.76 | 37.01 | 20.80 | 27.50 |
| Operating Cycle | 261.44 | 199.68 | 219.26 | 159.61 | 95.39 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.06 | -0.01 | 0.07 | -0.72 | 1.60 |
| Free Cash Flow Per Share | 0.04 | -0.03 | 0.03 | -0.74 | 1.59 |
| Dividend Paid and CapEx Coverage Ratio | 3.66 | -0.51 | 1.59 | -52.94 | 189.22 |
| Capital Expenditure Coverage Ratio | 3.66 | -0.51 | 1.59 | -52.94 | 189.22 |
| Operating Cash Flow Coverage Ratio | 0.19 | -0.01 | 0.10 | -0.39 | 0.30 |
| Operating Cash Flow to Sales Ratio | 0.17 | -0.01 | 0.07 | -0.35 | 0.39 |
| Free Cash Flow Yield | 19.79% | -2.21% | 29.85% | -127.12% | 115.32% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -1.54 | -5.32 | 0.92 | -1.98 | -0.49 |
| Price-to-Sales (P/S) Ratio | 0.61 | 1.16 | 0.09 | 0.28 | 0.34 |
| Price-to-Book (P/B) Ratio | 0.80 | 1.81 | 0.16 | 0.63 | 0.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.05 | -45.31 | 3.35 | -0.79 | 0.87 |
| Price-to-Operating Cash Flow Ratio | 3.67 | -133.36 | 1.25 | -0.80 | 0.86 |
| Price-to-Earnings Growth (PEG) Ratio | 0.03 | 0.03 | -0.01 | 0.02 | -0.01 |
| Enterprise Value Multiple | 43.06 | 20.59 | 6.49 | 5.55 | -5.78 |
| Enterprise Value | 286.55M | 557.64M | 197.43M | 396.24M | 333.13M |
| EV to EBITDA | 43.06 | 20.59 | 6.49 | 5.55 | -5.78 |
| EV to Sales | 0.95 | 1.44 | 0.51 | 0.94 | 1.03 |
| EV to Free Cash Flow | 7.84 | -56.15 | 19.28 | -2.65 | 2.63 |
| EV to Operating Cash Flow | 5.70 | -165.28 | 7.17 | -2.70 | 2.61 |
| Tangible Book Value Per Share | 0.32 | 0.96 | 0.74 | 1.09 | 1.57 |
| Shareholders’ Equity Per Share | 0.27 | 0.73 | 0.56 | 0.92 | 1.70 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.08 | -0.11 | 0.05 | -0.31 | -0.00 |
| Revenue Per Share | 0.35 | 1.13 | 1.01 | 2.08 | 4.06 |
| Net Income Per Share | -0.14 | -0.25 | 0.10 | -0.29 | -2.84 |
| Tax Burden | 1.18 | 1.29 | 0.54 | 2.03 | 1.03 |
| Interest Burden | 10.39 | -4.84 | 4.70 | -0.80 | 2.53 |
| Research & Development to Revenue | 0.00 | 0.02 | 0.01 | 0.00 | 0.00 |
| SG&A to Revenue | 0.17 | 0.29 | 0.08 | 0.19 | 0.24 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.41 | 0.05 | 0.74 | 4.99 | -0.58 |
Currency in HKD
