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Beijing Enterprises Holdings (0392) Ratios
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Beijing Enterprises Holdings Ratios
HK:0392's free cash flow for Q2 2026 was ¥2.92B. For the 2026 fiscal year, HK:0392's free cash flow was decreased by ¥-1.94B and operating cash flow was ¥3.90B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.89 | 0.80 | 0.74 | 0.89 | 0.88 |
| Quick Ratio | 0.76 | 0.69 | 0.66 | 0.80 | 0.78 |
| Cash Ratio | 0.54 | 0.50 | 0.39 | 0.46 | 0.53 |
| Solvency Ratio | 0.09 | 0.08 | 0.09 | 0.10 | 0.13 |
| Operating Cash Flow Ratio | 0.13 | 0.11 | 0.13 | 0.15 | 0.19 |
| Short-Term Operating Cash Flow Coverage | 0.22 | 0.19 | 0.24 | 0.36 | 0.44 |
| Net Current Asset Value | ¥ -67.31B | ¥ -66.41B | ¥ -71.67B | ¥ -66.40B | ¥ -60.95B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.37 | 0.38 | 0.38 | 0.35 | 0.33 |
| Debt-to-Equity Ratio | 0.89 | 0.94 | 0.95 | 0.87 | 0.76 |
| Debt-to-Capital Ratio | 0.47 | 0.48 | 0.49 | 0.47 | 0.43 |
| Long-Term Debt-to-Capital Ratio | 0.34 | 0.34 | 0.34 | 0.37 | 0.32 |
| Financial Leverage Ratio | 2.41 | 2.47 | 2.53 | 2.46 | 2.32 |
| Debt Service Coverage Ratio | 0.16 | 0.22 | 0.21 | 0.34 | 0.40 |
| Interest Coverage Ratio | 0.76 | 1.51 | 0.27 | 1.70 | 2.04 |
| Debt to Market Cap | 2.20 | 2.50 | 2.42 | 2.45 | 2.12 |
| Interest Debt Per Share | 72.45 | 69.20 | 69.42 | 63.66 | 59.23 |
| Net Debt to EBITDA | 6.94 | 5.07 | 6.00 | 5.13 | 3.34 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.67% | 13.34% | 11.43% | 11.74% | 13.76% |
| EBIT Margin | 2.75% | 6.22% | 5.62% | 5.98% | 8.85% |
| EBITDA Margin | 7.98% | 11.18% | 10.68% | 10.97% | 15.37% |
| Operating Profit Margin | 1.93% | 4.15% | 0.88% | 3.81% | 4.55% |
| Pretax Profit Margin | 8.90% | 8.98% | 8.83% | 10.14% | 14.45% |
| Net Profit Margin | 5.80% | 6.09% | 6.69% | 7.99% | 12.32% |
| Continuous Operations Profit Margin | 7.63% | 7.51% | 7.78% | 8.95% | 13.06% |
| Net Income Per EBT | 65.12% | 67.89% | 75.81% | 78.82% | 85.26% |
| EBT Per EBIT | 460.36% | 216.51% | 1001.50% | 265.85% | 317.59% |
| Return on Assets (ROA) | 2.35% | 2.49% | 2.69% | 3.34% | 4.45% |
| Return on Equity (ROE) | 5.67% | 6.15% | 6.80% | 8.20% | 10.33% |
| Return on Capital Employed (ROCE) | 1.08% | 2.40% | 0.51% | 2.16% | 2.25% |
| Return on Invested Capital (ROIC) | 0.76% | 1.61% | 0.36% | 1.65% | 1.75% |
| Return on Tangible Assets | 2.63% | 2.76% | 3.02% | 4.10% | 5.45% |
| Earnings Yield | 14.06% | 16.53% | 17.52% | 23.39% | 29.22% |
| Efficiency Ratios | |||||
| Receivables Turnover | 16.05 | 14.92 | 13.70 | 14.78 | 10.77 |
| Payables Turnover | 20.87 | 22.87 | 15.01 | 17.98 | 16.00 |
| Inventory Turnover | 10.20 | 10.66 | 13.93 | 14.34 | 11.17 |
| Fixed Asset Turnover | 1.34 | 1.44 | 1.32 | 1.40 | 1.28 |
| Asset Turnover | 0.41 | 0.41 | 0.40 | 0.42 | 0.36 |
| Working Capital Turnover Ratio | -9.57 | -5.99 | -7.65 | -14.08 | -15.01 |
| Cash Conversion Cycle | 41.04 | 42.75 | 28.52 | 29.86 | 43.78 |
| Days of Sales Outstanding | 22.74 | 24.46 | 26.63 | 24.70 | 33.90 |
| Days of Inventory Outstanding | 35.79 | 34.25 | 26.20 | 25.45 | 32.69 |
| Days of Payables Outstanding | 17.49 | 15.96 | 24.32 | 20.30 | 22.81 |
| Operating Cycle | 58.53 | 58.71 | 52.84 | 50.15 | 66.59 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 6.55 | 5.67 | 7.28 | 7.04 | 9.15 |
| Free Cash Flow Per Share | 1.48 | 0.48 | -0.46 | -3.60 | 0.04 |
| Dividend Paid and CapEx Coverage Ratio | 0.98 | 0.85 | 0.75 | 0.59 | 0.89 |
| Capital Expenditure Coverage Ratio | 1.29 | 1.09 | 0.94 | 0.66 | 1.00 |
| Operating Cash Flow Coverage Ratio | 0.09 | 0.08 | 0.11 | 0.11 | 0.16 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.08 | 0.10 | 0.10 | 0.14 |
| Free Cash Flow Yield | 4.64% | 1.79% | -1.66% | -14.41% | 0.14% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.12 | 6.05 | 5.71 | 4.28 | 3.42 |
| Price-to-Sales (P/S) Ratio | 0.41 | 0.37 | 0.38 | 0.34 | 0.42 |
| Price-to-Book (P/B) Ratio | 0.40 | 0.37 | 0.39 | 0.35 | 0.35 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 21.54 | 56.00 | -60.13 | -6.94 | 704.49 |
| Price-to-Operating Cash Flow Ratio | 4.86 | 4.71 | 3.77 | 3.55 | 2.94 |
| Price-to-Earnings Growth (PEG) Ratio | 2.20 | -0.61 | -0.32 | -0.17 | 0.04 |
| Enterprise Value Multiple | 12.11 | 8.37 | 9.58 | 8.24 | 6.08 |
| Enterprise Value | 93.85B | 85.27B | 92.62B | 83.49B | 75.27B |
| EV to EBITDA | 12.11 | 8.37 | 9.58 | 8.24 | 6.08 |
| EV to Sales | 0.97 | 0.94 | 1.02 | 0.90 | 0.93 |
| EV to Free Cash Flow | 50.51 | 142.08 | -160.99 | -18.37 | 1561.86 |
| EV to Operating Cash Flow | 11.39 | 11.94 | 10.09 | 9.40 | 6.52 |
| Tangible Book Value Per Share | 70.75 | 64.82 | 62.13 | 49.10 | 53.94 |
| Shareholders’ Equity Per Share | 78.84 | 71.75 | 70.71 | 71.28 | 76.05 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.16 | 0.12 | 0.12 | 0.10 |
| Revenue Per Share | 77.17 | 72.40 | 71.86 | 73.16 | 63.80 |
| Net Income Per Share | 4.47 | 4.41 | 4.81 | 5.85 | 7.86 |
| Tax Burden | 0.65 | 0.68 | 0.76 | 0.79 | 0.85 |
| Interest Burden | 3.23 | 1.44 | 1.57 | 1.69 | 1.63 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.02 | 0.03 | 0.02 |
| SG&A to Revenue | 0.10 | 0.09 | 0.08 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.95 | 1.31 | 1.15 | 1.17 | 1.16 |
Currency in CNY
