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Dah Sing Financial Holdings (0440) Ratios
Dah Sing Financial Holdings Ratios
HK:0440's free cash flow for Q2 2026 was $-4.21B. For the 2026 fiscal year, HK:0440's free cash flow was decreased by $-1.11B and operating cash flow was $-3.10B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.09 | 0.20 | 0.39 | 0.42 | 0.27 |
| Quick Ratio | 0.09 | 0.20 | 0.76 | 0.72 | 0.54 |
| Cash Ratio | 0.08 | 0.20 | 0.30 | 0.25 | 0.17 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Operating Cash Flow Ratio | 0.01 | 0.06 | -0.03 | 0.07 | 0.04 |
| Short-Term Operating Cash Flow Coverage | 7.11 | 2.15 | -0.48 | 1.30 | 2.14 |
| Net Current Asset Value | $ -206.06B | $ -207.66B | $ -201.15B | $ -187.39B | $ -191.39B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.02 | 0.03 | 0.03 | 0.02 |
| Debt-to-Equity Ratio | 0.13 | 0.12 | 0.27 | 0.29 | 0.14 |
| Debt-to-Capital Ratio | 0.12 | 0.11 | 0.21 | 0.22 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.11 | 0.11 | 0.11 | 0.11 | 0.12 |
| Financial Leverage Ratio | 7.21 | 7.69 | 8.26 | 8.80 | 8.50 |
| Debt Service Coverage Ratio | 0.47 | 0.29 | 0.16 | 0.30 | 0.71 |
| Interest Coverage Ratio | 0.68 | 0.33 | 0.31 | 1.19 | 1.72 |
| Debt to Market Cap | 0.44 | 0.69 | 1.69 | 1.39 | 0.79 |
| Interest Debt Per Share | 29.63 | 34.46 | 48.72 | 34.51 | 16.74 |
| Net Debt to EBITDA | -4.02 | -3.93 | -6.07 | -5.39 | -5.07 |
| Profitability Margins | |||||
| Gross Profit Margin | 103.36% | 100.00% | 100.00% | 153.06% | 80.51% |
| EBIT Margin | 35.68% | 47.13% | 33.04% | 44.87% | 28.18% |
| EBITDA Margin | 41.53% | 54.29% | 40.24% | 53.56% | 33.62% |
| Operating Profit Margin | 47.42% | 42.03% | 41.49% | 68.33% | 28.18% |
| Pretax Profit Margin | 47.42% | 47.13% | 47.47% | 44.87% | 27.57% |
| Net Profit Margin | 31.73% | 30.96% | 32.08% | 27.23% | 17.53% |
| Continuous Operations Profit Margin | 41.51% | 40.73% | 41.69% | 36.40% | 23.24% |
| Net Income Per EBT | 66.90% | 65.69% | 67.58% | 60.69% | 63.59% |
| EBT Per EBIT | 100.00% | 112.12% | 114.41% | 65.66% | 97.82% |
| Return on Assets (ROA) | 0.76% | 0.63% | 0.59% | 0.47% | 0.51% |
| Return on Equity (ROE) | 5.49% | 4.83% | 4.87% | 4.15% | 4.33% |
| Return on Capital Employed (ROCE) | 4.93% | 1.21% | 1.03% | 1.75% | 1.34% |
| Return on Invested Capital (ROIC) | 4.29% | 1.03% | 0.89% | 1.39% | 1.12% |
| Return on Tangible Assets | 0.76% | 0.63% | 0.59% | 0.47% | 0.51% |
| Earnings Yield | 18.24% | 18.67% | 31.60% | 21.19% | 17.35% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1251.62 | 0.88 | 0.70 | 0.58 | 0.77 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | -0.26 | -0.10 | -0.05 |
| Fixed Asset Turnover | 2.26 | 1.89 | 1.71 | 1.55 | 2.45 |
| Asset Turnover | 0.02 | 0.02 | 0.02 | 0.02 | 0.03 |
| Working Capital Turnover Ratio | -0.05 | -0.10 | -0.11 | -0.07 | -0.10 |
| Cash Conversion Cycle | 0.29 | 416.79 | -891.12 | -2923.60 | -7451.47 |
| Days of Sales Outstanding | 0.29 | 416.79 | 523.64 | 630.59 | 474.15 |
| Days of Inventory Outstanding | 0.00 | 0.00 | -1414.75 | -3554.20 | -7925.61 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 0.29 | 416.79 | -891.12 | -2923.60 | -7451.47 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 8.78 | 13.80 | -6.58 | 17.35 | 12.29 |
| Free Cash Flow Per Share | 14.95 | 12.68 | -6.58 | 16.77 | 11.54 |
| Dividend Paid and CapEx Coverage Ratio | 2.41 | 3.75 | -3.21 | 10.59 | 7.02 |
| Capital Expenditure Coverage Ratio | 6.78 | 12.32 | -7.47 | 30.00 | 16.35 |
| Operating Cash Flow Coverage Ratio | 0.57 | 1.06 | -0.24 | 0.66 | 0.95 |
| Operating Cash Flow to Sales Ratio | 0.43 | 0.81 | -0.42 | 1.23 | 0.53 |
| Free Cash Flow Yield | 42.27% | 45.14% | -41.65% | 92.77% | 48.89% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.48 | 5.36 | 3.17 | 4.72 | 5.76 |
| Price-to-Sales (P/S) Ratio | 1.74 | 1.66 | 1.02 | 1.28 | 1.01 |
| Price-to-Book (P/B) Ratio | 0.30 | 0.26 | 0.15 | 0.20 | 0.25 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.37 | 2.22 | -2.40 | 1.08 | 2.05 |
| Price-to-Operating Cash Flow Ratio | 4.03 | 2.04 | -2.40 | 1.04 | 1.92 |
| Price-to-Earnings Growth (PEG) Ratio | 0.24 | 1.03 | 0.10 | -0.74 | 0.44 |
| Enterprise Value Multiple | 0.17 | -0.87 | -3.55 | -2.99 | -2.06 |
| Enterprise Value | 464.60M | -2.56B | -7.09B | -7.20B | -5.18B |
| EV to EBITDA | 0.17 | -0.87 | -3.55 | -2.99 | -2.06 |
| EV to Sales | 0.07 | -0.47 | -1.43 | -1.60 | -0.69 |
| EV to Free Cash Flow | 0.10 | -0.63 | 3.38 | -1.34 | -1.40 |
| EV to Operating Cash Flow | 0.17 | -0.58 | 3.38 | -1.30 | -1.32 |
| Tangible Book Value Per Share | 144.57 | 132.67 | 125.80 | 111.06 | 113.19 |
| Shareholders’ Equity Per Share | 117.57 | 108.60 | 102.47 | 92.37 | 94.48 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.12 | 0.14 | 0.12 | 0.19 | 0.16 |
| Revenue Per Share | 20.33 | 16.94 | 15.56 | 14.07 | 23.35 |
| Net Income Per Share | 6.45 | 5.25 | 4.99 | 3.83 | 4.09 |
| Tax Burden | 0.67 | 0.66 | 0.68 | 0.61 | 0.64 |
| Interest Burden | 1.33 | 1.00 | 1.44 | 1.00 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.02 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.96 | 2.63 | -1.32 | 4.73 | 3.00 |
Currency in HKD
