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Ko Yo Chemical (Group) Limited (0827) Ratios
Ko Yo Chemical (Group) Limited Ratios
HK:0827's free cash flow for Q2 2026 was $-59.81M. For the 2026 fiscal year, HK:0827's free cash flow was decreased by $-45.54M and operating cash flow was $-14.28M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.11 | 0.24 | 0.33 | 0.31 | 0.45 |
| Quick Ratio | 0.06 | 0.19 | 0.26 | 0.21 | 0.37 |
| Cash Ratio | 0.03 | 0.00 | 0.01 | 0.07 | 0.17 |
| Solvency Ratio | -0.11 | -0.07 | 0.00 | 0.09 | 0.18 |
| Operating Cash Flow Ratio | 0.03 | -0.02 | 0.05 | 0.21 | 0.18 |
| Short-Term Operating Cash Flow Coverage | 0.06 | -0.04 | 0.08 | 0.39 | 0.24 |
| Net Current Asset Value | $ -4.28B | $ -4.04B | $ -3.93B | $ -3.75B | $ -2.16B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.65 | 0.63 | 0.59 | 0.54 | 0.63 |
| Debt-to-Equity Ratio | -11.43 | 8.42 | 4.06 | 2.96 | 3.11 |
| Debt-to-Capital Ratio | 1.10 | 0.89 | 0.80 | 0.75 | 0.76 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.62 | 0.51 | 0.55 | 0.48 |
| Financial Leverage Ratio | -17.48 | 13.43 | 6.90 | 5.52 | 4.91 |
| Debt Service Coverage Ratio | -0.11 | -0.02 | 0.09 | 0.32 | 0.32 |
| Interest Coverage Ratio | -2.66 | -0.83 | 0.54 | 2.42 | 3.80 |
| Debt to Market Cap | 18.92 | 14.27 | 9.95 | 2.92 | 1.82 |
| Interest Debt Per Share | 0.51 | 0.61 | 0.65 | 0.45 | 0.30 |
| Net Debt to EBITDA | -7.95 | -92.49 | 11.84 | 3.58 | 3.11 |
| Profitability Margins | |||||
| Gross Profit Margin | -3.04% | 1.31% | 10.89% | 24.75% | 26.52% |
| EBIT Margin | -25.34% | -7.62% | 4.68% | 18.70% | 16.40% |
| EBITDA Margin | -16.12% | -1.41% | 10.55% | 25.37% | 22.68% |
| Operating Profit Margin | -25.43% | -8.11% | 4.52% | 18.70% | 20.14% |
| Pretax Profit Margin | -35.53% | -20.55% | -3.71% | 11.10% | 15.01% |
| Net Profit Margin | -34.56% | -19.44% | -5.24% | 6.29% | 12.37% |
| Continuous Operations Profit Margin | -35.53% | -21.26% | -5.32% | 6.27% | 12.37% |
| Net Income Per EBT | 97.28% | 94.59% | 141.51% | 56.65% | 82.38% |
| EBT Per EBIT | 139.70% | 253.32% | -82.01% | 59.37% | 74.55% |
| Return on Assets (ROA) | -16.67% | -9.34% | -2.43% | 3.45% | 9.39% |
| Return on Equity (ROE) | 291.34% | -125.34% | -16.78% | 19.03% | 46.13% |
| Return on Capital Employed (ROCE) | 265.59% | -18.38% | 6.61% | 24.05% | 36.82% |
| Return on Invested Capital (ROIC) | -20.17% | -5.45% | 2.78% | 9.90% | 18.31% |
| Return on Tangible Assets | -18.28% | -9.45% | -2.46% | 3.49% | 9.64% |
| Earnings Yield | -482.33% | -212.54% | -41.11% | 18.80% | 27.02% |
| Efficiency Ratios | |||||
| Receivables Turnover | 16.48 | 41.18 | 654.54 | 199.58 | 82.93 |
| Payables Turnover | 50.77 | 61.36 | 81.62 | 60.43 | 81.43 |
| Inventory Turnover | 10.04 | 11.61 | 8.52 | 7.45 | 12.97 |
| Fixed Asset Turnover | 0.78 | 0.74 | 0.73 | 0.83 | 1.34 |
| Asset Turnover | 0.48 | 0.48 | 0.46 | 0.55 | 0.76 |
| Working Capital Turnover Ratio | -0.58 | -0.85 | -1.12 | -1.77 | -1.76 |
| Cash Conversion Cycle | 51.32 | 34.36 | 38.92 | 44.75 | 28.06 |
| Days of Sales Outstanding | 22.15 | 8.86 | 0.56 | 1.83 | 4.40 |
| Days of Inventory Outstanding | 36.37 | 31.45 | 42.84 | 48.97 | 28.14 |
| Days of Payables Outstanding | 7.19 | 5.95 | 4.47 | 6.04 | 4.48 |
| Operating Cycle | 58.51 | 40.31 | 43.39 | 50.79 | 32.54 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.03 | -0.02 | 0.04 | 0.10 | 0.05 |
| Free Cash Flow Per Share | 0.01 | -0.02 | 0.00 | -0.01 | -0.03 |
| Dividend Paid and CapEx Coverage Ratio | 1.64 | -12.55 | 1.03 | 0.92 | 0.66 |
| Capital Expenditure Coverage Ratio | 1.64 | -12.55 | 1.03 | 0.92 | 0.66 |
| Operating Cash Flow Coverage Ratio | 0.06 | -0.03 | 0.06 | 0.23 | 0.17 |
| Operating Cash Flow to Sales Ratio | 0.07 | -0.04 | 0.08 | 0.22 | 0.14 |
| Free Cash Flow Yield | 40.81% | -46.92% | 1.53% | -5.49% | -16.26% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.21 | -0.47 | -2.43 | 5.32 | 3.70 |
| Price-to-Sales (P/S) Ratio | 0.07 | 0.09 | 0.13 | 0.33 | 0.46 |
| Price-to-Book (P/B) Ratio | -0.60 | 0.59 | 0.41 | 1.01 | 1.71 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.45 | -2.13 | 65.17 | -18.22 | -6.15 |
| Price-to-Operating Cash Flow Ratio | 0.96 | -2.30 | 1.65 | 1.50 | 3.22 |
| Price-to-Earnings Growth (PEG) Ratio | -0.00 | -0.00 | 0.01 | -0.09 | -0.01 |
| Enterprise Value Multiple | -8.39 | -98.98 | 13.05 | 4.90 | 5.13 |
| Enterprise Value | 2.92B | 3.63B | 4.00B | 3.98B | 3.57B |
| EV to EBITDA | -8.39 | -98.98 | 13.05 | 4.90 | 5.13 |
| EV to Sales | 1.35 | 1.39 | 1.38 | 1.24 | 1.16 |
| EV to Free Cash Flow | 46.25 | -32.50 | 703.15 | -67.72 | -15.64 |
| EV to Operating Cash Flow | 18.13 | -35.09 | 17.81 | 5.57 | 8.20 |
| Tangible Book Value Per Share | -0.12 | 0.05 | 0.14 | 0.13 | 0.08 |
| Shareholders’ Equity Per Share | -0.04 | 0.07 | 0.15 | 0.14 | 0.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.03 | -0.44 | 0.43 | 0.18 |
| Revenue Per Share | 0.35 | 0.43 | 0.48 | 0.43 | 0.34 |
| Net Income Per Share | -0.12 | -0.08 | -0.03 | 0.03 | 0.04 |
| Tax Burden | 0.97 | 0.95 | 1.42 | 0.57 | 0.82 |
| Interest Burden | 1.40 | 2.70 | -0.79 | 0.59 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.10 | 0.09 | 0.05 | 0.05 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.06 |
| Income Quality | -0.22 | 0.19 | -2.09 | 3.55 | 1.15 |
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