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Glorious Sun Enterprises Limited (0393) Ratios
Glorious Sun Enterprises Limited Ratios
HK:0393's free cash flow for Q2 2026 was $17.19M. For the 2026 fiscal year, HK:0393's free cash flow was decreased by $-33.44M and operating cash flow was $33.44M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.32 | 2.32 | 3.40 | 4.01 | 3.85 |
| Quick Ratio | 1.98 | 1.90 | 3.06 | 3.77 | 3.64 |
| Cash Ratio | 1.68 | 1.53 | 2.60 | 3.22 | 2.26 |
| Solvency Ratio | 0.12 | 0.08 | 0.08 | 0.07 | 0.06 |
| Operating Cash Flow Ratio | 0.25 | 0.35 | 0.27 | 0.03 | -0.03 |
| Short-Term Operating Cash Flow Coverage | 30.28 | 42.79 | 12.61 | 0.44 | -1.14 |
| Net Current Asset Value | $ 934.71M | $ 1.02B | $ 1.56B | $ 2.01B | $ 2.21B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.01 | 0.01 | 0.02 | 0.01 |
| Debt-to-Equity Ratio | 0.01 | 0.01 | 0.02 | 0.03 | 0.02 |
| Debt-to-Capital Ratio | 0.01 | 0.01 | 0.02 | 0.03 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.25 | 1.30 | 1.28 | 1.28 | 1.34 |
| Debt Service Coverage Ratio | 9.13 | 20.14 | 3.37 | 1.12 | 2.50 |
| Interest Coverage Ratio | 69.48 | 88.28 | 19.22 | 13.48 | 21.37 |
| Debt to Market Cap | 0.00 | 0.00 | 0.01 | 0.04 | 0.02 |
| Interest Debt Per Share | 0.01 | 0.02 | 0.03 | 0.05 | 0.03 |
| Net Debt to EBITDA | -13.90 | -5.77 | -26.11 | -36.67 | -28.19 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.87% | 35.43% | 19.53% | 15.34% | 16.66% |
| EBIT Margin | 7.76% | 22.11% | 6.62% | 4.52% | 5.22% |
| EBITDA Margin | 8.75% | 22.50% | 7.77% | 5.39% | 6.12% |
| Operating Profit Margin | 8.73% | 22.40% | 5.87% | 4.24% | 5.34% |
| Pretax Profit Margin | 10.70% | 11.18% | 6.31% | 4.20% | 4.97% |
| Net Profit Margin | 7.70% | 6.74% | 5.31% | 3.70% | 3.71% |
| Continuous Operations Profit Margin | 8.58% | 8.09% | 5.39% | 4.29% | 4.33% |
| Net Income Per EBT | 71.92% | 60.31% | 84.11% | 88.03% | 74.63% |
| EBT Per EBIT | 122.61% | 49.93% | 107.49% | 99.17% | 93.07% |
| Return on Assets (ROA) | 2.01% | 1.72% | 1.43% | 1.26% | 1.12% |
| Return on Equity (ROE) | 2.52% | 2.23% | 1.84% | 1.62% | 1.50% |
| Return on Capital Employed (ROCE) | 2.82% | 7.34% | 2.01% | 1.84% | 2.12% |
| Return on Invested Capital (ROIC) | 2.25% | 5.28% | 1.70% | 1.80% | 1.83% |
| Return on Tangible Assets | 2.01% | 1.72% | 1.43% | 1.12% | 1.12% |
| Earnings Yield | 3.55% | 3.27% | 3.49% | 3.42% | 2.97% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.66 | 8.73 | 3.66 | 3.51 | 2.42 |
| Payables Turnover | 9.52 | 7.50 | 4.74 | 6.51 | 3.64 |
| Inventory Turnover | 3.08 | 1.78 | 2.96 | 5.62 | 4.99 |
| Fixed Asset Turnover | 35.54 | 27.71 | 23.10 | 34.81 | 25.34 |
| Asset Turnover | 0.26 | 0.26 | 0.27 | 0.34 | 0.30 |
| Working Capital Turnover Ratio | 0.99 | 0.70 | 0.46 | 0.50 | 0.51 |
| Cash Conversion Cycle | 114.28 | 198.15 | 146.17 | 112.96 | 123.43 |
| Days of Sales Outstanding | 34.24 | 41.83 | 99.75 | 104.09 | 150.60 |
| Days of Inventory Outstanding | 118.40 | 204.99 | 123.39 | 64.93 | 73.19 |
| Days of Payables Outstanding | 38.36 | 48.67 | 76.97 | 56.07 | 100.36 |
| Operating Cycle | 152.64 | 246.82 | 223.14 | 169.03 | 223.79 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.12 | 0.18 | 0.12 | 0.01 | -0.01 |
| Free Cash Flow Per Share | 0.12 | 0.18 | 0.11 | 0.01 | -0.02 |
| Dividend Paid and CapEx Coverage Ratio | 1.11 | 2.10 | 1.92 | 0.23 | -0.23 |
| Capital Expenditure Coverage Ratio | 76.81 | 113.44 | 46.13 | 7.70 | -4.32 |
| Operating Cash Flow Coverage Ratio | 10.49 | 13.55 | 4.63 | 0.31 | -0.45 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.30 | 0.22 | 0.02 | -0.02 |
| Free Cash Flow Yield | 8.27% | 14.62% | 13.99% | 1.63% | -2.18% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 28.14 | 30.54 | 28.66 | 29.21 | 33.69 |
| Price-to-Sales (P/S) Ratio | 2.17 | 2.06 | 1.52 | 1.08 | 1.25 |
| Price-to-Book (P/B) Ratio | 0.71 | 0.68 | 0.53 | 0.47 | 0.51 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 12.09 | 6.84 | 7.15 | 61.22 | -45.77 |
| Price-to-Operating Cash Flow Ratio | 11.93 | 6.78 | 6.99 | 53.27 | -56.37 |
| Price-to-Earnings Growth (PEG) Ratio | 1.20 | 0.73 | 2.54 | 4.12 | -0.57 |
| Enterprise Value Multiple | 10.88 | 3.39 | -6.51 | -16.64 | -7.80 |
| Enterprise Value | 929.58M | 693.61M | -415.29M | -952.00M | -476.59M |
| EV to EBITDA | 10.88 | 3.39 | -6.51 | -16.64 | -7.80 |
| EV to Sales | 0.95 | 0.76 | -0.51 | -0.90 | -0.48 |
| EV to Free Cash Flow | 5.31 | 2.53 | -2.37 | -50.86 | 17.50 |
| EV to Operating Cash Flow | 5.24 | 2.51 | -2.32 | -44.25 | 21.55 |
| Tangible Book Value Per Share | 2.01 | 1.83 | 1.56 | 1.59 | 1.62 |
| Shareholders’ Equity Per Share | 1.99 | 1.82 | 1.56 | 1.59 | 1.60 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.28 | 0.15 | -0.02 | 0.13 |
| Revenue Per Share | 0.65 | 0.60 | 0.54 | 0.69 | 0.65 |
| Net Income Per Share | 0.05 | 0.04 | 0.03 | 0.03 | 0.02 |
| Tax Burden | 0.72 | 0.60 | 0.84 | 0.88 | 0.75 |
| Interest Burden | 1.38 | 0.51 | 0.95 | 0.93 | 0.95 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.14 | 0.12 | 0.11 | 0.09 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.36 | 2.72 | 4.10 | 0.48 | -0.45 |
Currency in HKD