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EPI (Holdings) Limited (0689) Ratios
EPI (Holdings) Limited Ratios
HK:0689's free cash flow for Q2 2026 was $-157.62M. For the 2026 fiscal year, HK:0689's free cash flow was decreased by $-13.78M and operating cash flow was $-143.83M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 20.99 | 21.51 | 19.46 | 8.78 | 25.79 |
| Quick Ratio | 20.97 | 21.50 | 19.45 | 8.77 | 26.27 |
| Cash Ratio | 12.74 | 18.29 | 16.44 | 3.94 | 13.60 |
| Solvency Ratio | 0.83 | 0.77 | 1.17 | -0.57 | -1.64 |
| Operating Cash Flow Ratio | -2.93 | 3.66 | 8.12 | 0.95 | 4.67 |
| Short-Term Operating Cash Flow Coverage | -521.79 | 104.85 | 51.30 | 55.09 | 41.87 |
| Net Current Asset Value | $ 212.12M | $ 187.25M | $ 157.57M | $ 134.01M | $ 346.85M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Debt-to-Capital Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.10 | 1.10 | 1.10 | 1.15 | 1.04 |
| Debt Service Coverage Ratio | 31.98 | 23.36 | 26.43 | -66.91 | -16.48 |
| Interest Coverage Ratio | 1.41 | 51.85 | 311.27 | 32.19 | 90.37 |
| Debt to Market Cap | 0.00 | 0.32 | 1.34 | 0.20 | 1.50 |
| Interest Debt Per Share | 0.01 | 0.62 | 0.78 | 0.54 | 0.86 |
| Net Debt to EBITDA | -4.94 | -5.73 | -3.37 | 2.50 | 6.28 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.51% | 24.13% | 27.09% | 69.07% | 94.40% |
| EBIT Margin | 1.77% | 2.71% | 26.11% | -105.22% | -127.01% |
| EBITDA Margin | 41.36% | 40.32% | 58.65% | -73.61% | -120.30% |
| Operating Profit Margin | 1.77% | 57.94% | 71.56% | 8.49% | 36.77% |
| Pretax Profit Margin | 6.05% | 3.55% | 26.88% | -104.11% | -127.42% |
| Net Profit Margin | 7.76% | -0.24% | 25.88% | -103.65% | -118.34% |
| Continuous Operations Profit Margin | 7.71% | -0.24% | 25.88% | -103.65% | -118.34% |
| Net Income Per EBT | 128.43% | -6.75% | 96.27% | 99.55% | 92.87% |
| EBT Per EBIT | 342.01% | 6.12% | 37.57% | -1225.71% | -346.51% |
| Return on Assets (ROA) | 1.23% | -0.05% | 4.83% | -10.78% | -6.63% |
| Return on Equity (ROE) | 1.35% | -0.05% | 5.33% | -12.42% | -6.89% |
| Return on Capital Employed (ROCE) | 0.29% | 11.23% | 13.67% | 0.93% | 2.13% |
| Return on Invested Capital (ROIC) | 0.29% | -0.76% | 13.06% | 0.92% | 1.96% |
| Return on Tangible Assets | 1.23% | -0.05% | 4.83% | -10.78% | -6.63% |
| Earnings Yield | 3.17% | -17.17% | 1783.48% | -2477.78% | -2802.00% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.97 | 3.28 | 4.24 | 0.67 | 0.21 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 10.78 |
| Inventory Turnover | 270.91 | 681.89 | 406.56 | 44.72 | -0.21 |
| Fixed Asset Turnover | 0.37 | 0.42 | 0.36 | 0.20 | 0.51 |
| Asset Turnover | 0.16 | 0.19 | 0.19 | 0.10 | 0.06 |
| Working Capital Turnover Ratio | 0.32 | 0.41 | 0.46 | 0.17 | 0.08 |
| Cash Conversion Cycle | 378.63 | 111.91 | 86.97 | 552.80 | -90.91 |
| Days of Sales Outstanding | 377.28 | 111.38 | 86.07 | 544.64 | 1707.32 |
| Days of Inventory Outstanding | 1.35 | 0.54 | 0.90 | 8.16 | -1764.39 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 33.85 |
| Operating Cycle | 378.63 | 111.91 | 86.97 | 552.80 | -57.06 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.04 | 7.38 | 15.87 | 3.93 | 12.58 |
| Free Cash Flow Per Share | -0.07 | 4.92 | 10.18 | -1.75 | 7.52 |
| Dividend Paid and CapEx Coverage Ratio | -1.51 | 3.00 | 2.79 | 0.69 | 2.49 |
| Capital Expenditure Coverage Ratio | -1.51 | 3.00 | 2.79 | 0.69 | 2.49 |
| Operating Cash Flow Coverage Ratio | -9.51 | 16.73 | 21.22 | 7.56 | 15.00 |
| Operating Cash Flow to Sales Ratio | -0.48 | 0.47 | 1.00 | 0.46 | 2.66 |
| Free Cash Flow Yield | -32.74% | 2237.62% | 4426.68% | -485.42% | 3760.10% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 31.69 | -5.82 | 0.06 | -0.04 | -0.04 |
| Price-to-Sales (P/S) Ratio | 2.45 | 0.01 | 0.01 | 0.04 | 0.04 |
| Price-to-Book (P/B) Ratio | 0.43 | 0.00 | 0.00 | 0.01 | 0.00 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.05 | 0.04 | 0.02 | -0.21 | 0.03 |
| Price-to-Operating Cash Flow Ratio | -5.08 | 0.03 | 0.01 | 0.09 | 0.02 |
| Price-to-Earnings Growth (PEG) Ratio | -0.02 | 0.05 | -0.00 | -0.00 | 0.00 |
| Enterprise Value Multiple | 0.98 | -5.69 | -3.35 | 2.45 | 6.24 |
| Enterprise Value | 29.95M | -189.85M | -163.16M | -81.18M | -186.38M |
| EV to EBITDA | 0.98 | -5.69 | -3.35 | 2.45 | 6.24 |
| EV to Sales | 0.41 | -2.30 | -1.96 | -1.80 | -7.51 |
| EV to Free Cash Flow | -0.51 | -7.36 | -3.06 | 8.86 | -4.73 |
| EV to Operating Cash Flow | -0.84 | -4.91 | -1.96 | -3.94 | -2.83 |
| Tangible Book Value Per Share | 0.48 | 75.73 | 76.98 | 71.81 | 81.28 |
| Shareholders’ Equity Per Share | 0.48 | 75.73 | 76.98 | 71.81 | 81.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.27 | 1.07 | 0.04 | 0.00 | 0.07 |
| Revenue Per Share | 0.08 | 15.78 | 15.85 | 8.61 | 4.74 |
| Net Income Per Share | 0.01 | -0.04 | 4.10 | -8.92 | -5.60 |
| Tax Burden | 1.28 | -0.07 | 0.96 | 1.00 | 0.93 |
| Interest Burden | 3.42 | 1.31 | 1.03 | 0.99 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.12 | 0.15 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -6.20 | -195.39 | 3.87 | -0.44 | -2.08 |
Currency in HKD
