Want to see HK:0574 full AI Analyst Report?
Pa Shun International Holdings Limited (0574) Ratios
Pa Shun International Holdings Limited Ratios
HK:0574's free cash flow for Q4 2025 was $-4.70M. For the 2025 fiscal year, HK:0574's free cash flow was decreased by $-1.16M and operating cash flow was $-3.55M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.85 | 1.01 | 0.50 | 0.18 | 0.23 |
| Quick Ratio | 0.69 | 0.65 | 0.48 | 0.15 | 0.19 |
| Cash Ratio | 0.05 | 0.15 | 0.07 | 0.01 | 0.01 |
| Solvency Ratio | -0.04 | -0.04 | 0.02 | -0.16 | -1.29 |
| Operating Cash Flow Ratio | -0.09 | -0.02 | -0.14 | -0.01 | -0.10 |
| Short-Term Operating Cash Flow Coverage | -0.41 | -0.11 | -0.30 | -0.02 | -0.22 |
| Net Current Asset Value | $ -196.79M | $ -210.82M | $ -198.39M | $ -210.39M | $ -199.84M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.27 | 0.25 | 0.80 | 0.80 | 0.21 |
| Debt-to-Equity Ratio | -0.31 | -0.32 | -1.43 | -0.94 | -1.69 |
| Debt-to-Capital Ratio | -0.44 | -0.48 | 3.33 | -15.97 | 2.44 |
| Long-Term Debt-to-Capital Ratio | -0.15 | -0.27 | -0.78 | 0.00 | 0.00 |
| Financial Leverage Ratio | -1.15 | -1.32 | -1.78 | -1.18 | -8.01 |
| Debt Service Coverage Ratio | 0.18 | 0.09 | 0.15 | -0.03 | -0.17 |
| Interest Coverage Ratio | 0.30 | -0.41 | -0.07 | -0.56 | -1.63 |
| Debt to Market Cap | 0.86 | 0.68 | 4.01 | 1.34 | 1.21 |
| Interest Debt Per Share | 0.04 | 0.04 | 0.12 | 0.08 | 0.07 |
| Net Debt to EBITDA | 5.30 | 9.70 | 7.61 | -32.80 | -8.16 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.84% | 19.71% | 22.74% | 18.53% | 12.88% |
| EBIT Margin | 5.05% | -0.24% | 12.63% | -8.26% | -19.94% |
| EBITDA Margin | 8.68% | 3.34% | 15.18% | -4.54% | -13.80% |
| Operating Profit Margin | 5.05% | -7.00% | -0.70% | -8.26% | -19.94% |
| Pretax Profit Margin | -18.05% | -17.34% | 2.63% | -60.12% | -376.45% |
| Net Profit Margin | -18.27% | -17.69% | 1.82% | -60.43% | -384.58% |
| Continuous Operations Profit Margin | -18.27% | -17.69% | 1.82% | -60.43% | -384.58% |
| Net Income Per EBT | 101.19% | 102.05% | 68.96% | 100.51% | 102.16% |
| EBT Per EBIT | -357.66% | 247.50% | -378.25% | 728.30% | 1887.57% |
| Return on Assets (ROA) | -9.34% | -8.52% | 1.14% | -31.88% | -70.51% |
| Return on Equity (ROE) | 10.71% | 11.26% | -2.02% | 37.55% | 564.77% |
| Return on Capital Employed (ROCE) | 8.45% | -7.97% | 2.19% | 6.50% | -7.11% |
| Return on Invested Capital (ROIC) | 5.65% | -6.65% | -0.84% | -33.71% | -7.65% |
| Return on Tangible Assets | -9.34% | -8.52% | 1.14% | -31.89% | -74.52% |
| Earnings Yield | -29.92% | -23.56% | 5.67% | -53.72% | -410.52% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.48 | 2.92 | 3.52 | 4.08 | 3.53 |
| Payables Turnover | 2.64 | 0.87 | 3.06 | 1.75 | 2.34 |
| Inventory Turnover | 3.80 | 1.84 | 18.59 | 8.41 | 8.80 |
| Fixed Asset Turnover | 1.25 | 2.77 | 3.78 | 1.90 | 1.99 |
| Asset Turnover | 0.51 | 0.48 | 0.63 | 0.53 | 0.18 |
| Working Capital Turnover Ratio | -10.83 | -1.42 | -0.84 | -0.40 | -0.96 |
| Cash Conversion Cycle | 204.24 | -95.02 | 4.30 | -75.73 | -10.81 |
| Days of Sales Outstanding | 246.57 | 125.10 | 103.77 | 89.56 | 103.47 |
| Days of Inventory Outstanding | 95.94 | 198.71 | 19.63 | 43.38 | 41.46 |
| Days of Payables Outstanding | 138.26 | 418.82 | 119.10 | 208.67 | 155.74 |
| Operating Cycle | 342.51 | 323.81 | 123.40 | 132.94 | 144.93 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.01 | -0.00 | -0.02 | -0.00 | -0.01 |
| Free Cash Flow Per Share | -0.01 | -0.00 | -0.02 | -0.00 | -0.01 |
| Dividend Paid and CapEx Coverage Ratio | -9.23 | -16.93 | -513.72 | -82.89 | -98.18 |
| Capital Expenditure Coverage Ratio | -9.23 | -16.93 | -513.72 | -82.89 | -98.18 |
| Operating Cash Flow Coverage Ratio | -0.23 | -0.04 | -0.21 | -0.02 | -0.22 |
| Operating Cash Flow to Sales Ratio | -0.12 | -0.02 | -0.27 | -0.03 | -0.25 |
| Free Cash Flow Yield | -22.10% | -2.73% | -84.47% | -2.91% | -27.48% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.36 | -4.24 | 17.63 | -1.86 | -0.24 |
| Price-to-Sales (P/S) Ratio | 0.61 | 0.75 | 0.32 | 1.12 | 0.94 |
| Price-to-Book (P/B) Ratio | -0.36 | -0.48 | -0.36 | -0.70 | -1.38 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.52 | -36.62 | -1.18 | -34.38 | -3.64 |
| Price-to-Operating Cash Flow Ratio | -5.01 | -38.78 | -1.19 | -34.79 | -3.68 |
| Price-to-Earnings Growth (PEG) Ratio | -1.16 | 0.01 | -0.17 | 0.02 | 0.01 |
| Enterprise Value Multiple | 12.34 | 32.18 | 9.72 | -57.60 | -14.95 |
| Enterprise Value | 92.95M | 93.06M | 190.90M | 187.56M | 177.22M |
| EV to EBITDA | 12.34 | 32.18 | 9.72 | -57.60 | -14.95 |
| EV to Sales | 1.07 | 1.08 | 1.47 | 2.61 | 2.06 |
| EV to Free Cash Flow | -7.93 | -52.43 | -5.45 | -79.85 | -8.01 |
| EV to Operating Cash Flow | -8.79 | -55.52 | -5.46 | -80.81 | -8.09 |
| Tangible Book Value Per Share | -0.09 | -0.09 | -0.08 | -0.08 | 0.13 |
| Shareholders’ Equity Per Share | -0.10 | -0.09 | -0.08 | -0.08 | -0.04 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | -0.02 | 0.31 | -0.01 | -0.02 |
| Revenue Per Share | 0.06 | 0.06 | 0.09 | 0.05 | 0.06 |
| Net Income Per Share | -0.01 | -0.01 | 0.00 | -0.03 | -0.22 |
| Tax Burden | 1.01 | 1.02 | 0.69 | 1.01 | 1.02 |
| Interest Burden | -3.58 | 72.84 | 0.21 | 7.28 | 18.88 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.22 | 0.25 | 0.18 | 0.18 | 0.20 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.68 | 0.11 | -10.25 | 0.05 | 0.07 |
Currency in CNY
