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Sheng Yuan Holdings Limited (0851) Ratios
Sheng Yuan Holdings Limited Ratios
HK:0851's free cash flow for Q2 2026 was $7.42M. For the 2026 fiscal year, HK:0851's free cash flow was decreased by $-72.00K and operating cash flow was $7.49M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 142.33 | 4.92 | 2.48 | 0.79 | 2.76 |
| Quick Ratio | 142.33 | 4.92 | 2.43 | 0.85 | 2.77 |
| Cash Ratio | 86.05 | 1.51 | 0.85 | 0.32 | 1.45 |
| Solvency Ratio | 0.19 | 1.11 | -0.43 | -0.01 | 0.04 |
| Operating Cash Flow Ratio | -13.41 | 1.25 | -0.55 | 0.11 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 22.30 | 49.15 | 0.19 | -15.18 |
| Net Current Asset Value | $ 83.97M | $ 113.17M | $ 79.63M | $ -53.13M | $ -58.90M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.02 | 0.03 | 0.71 | 0.91 |
| Debt-to-Equity Ratio | 0.01 | 0.02 | 0.05 | -4.08 | -4.63 |
| Debt-to-Capital Ratio | 0.01 | 0.02 | 0.05 | 1.32 | 1.28 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 1.29 |
| Financial Leverage Ratio | 1.46 | 1.26 | 1.69 | -5.78 | -5.08 |
| Debt Service Coverage Ratio | 102.81 | 18.36 | -6.59 | 0.04 | 2.08 |
| Interest Coverage Ratio | 89.98 | 176.02 | -6.41 | 0.60 | 2.12 |
| Debt to Market Cap | 0.00 | 0.01 | -0.00 | 0.15 | 0.94 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.01 | 0.04 | 0.40 |
| Net Debt to EBITDA | -7.03 | -1.10 | 2.06 | 8.93 | 3.56 |
| Profitability Margins | |||||
| Gross Profit Margin | 60.89% | 75.79% | 10.37% | 60.79% | 64.30% |
| EBIT Margin | 35.62% | 70.40% | -211.25% | 8.41% | 42.30% |
| EBITDA Margin | 41.14% | 73.66% | -186.41% | 13.41% | 49.24% |
| Operating Profit Margin | 34.05% | 70.40% | -219.40% | 9.40% | 38.91% |
| Pretax Profit Margin | 35.24% | 70.05% | -245.49% | -6.14% | 23.92% |
| Net Profit Margin | 33.00% | 62.52% | -248.24% | -9.68% | 10.74% |
| Continuous Operations Profit Margin | 33.00% | 62.52% | -248.24% | -9.68% | 10.74% |
| Net Income Per EBT | 93.66% | 89.25% | 101.12% | 157.62% | 44.89% |
| EBT Per EBIT | 103.49% | 99.50% | 111.89% | -65.31% | 61.48% |
| Return on Assets (ROA) | 5.25% | 21.73% | -19.41% | -2.70% | 2.93% |
| Return on Equity (ROE) | 7.67% | 27.35% | -32.78% | 15.62% | -14.85% |
| Return on Capital Employed (ROCE) | 5.45% | 30.54% | -28.10% | -15.17% | 15.13% |
| Return on Invested Capital (ROIC) | 5.07% | 26.52% | -27.81% | 4.92% | 6.67% |
| Return on Tangible Assets | 5.25% | 21.73% | -19.41% | -2.70% | 2.93% |
| Earnings Yield | 3.99% | 15.45% | -12.70% | -0.58% | 3.12% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.81 | 9.48 | 0.44 | 4.30 | 1.66 |
| Payables Turnover | 0.21 | 0.55 | 0.22 | 0.29 | 0.51 |
| Inventory Turnover | 0.00 | 0.00 | 3.65 | -1.47 | -58.35 |
| Fixed Asset Turnover | 27.16 | 18.90 | 2.57 | 26.23 | 8.20 |
| Asset Turnover | 0.16 | 0.35 | 0.08 | 0.28 | 0.27 |
| Working Capital Turnover Ratio | 0.23 | 0.52 | 0.77 | 3.91 | 0.66 |
| Cash Conversion Cycle | -1259.71 | -621.74 | -766.75 | -1437.76 | -501.44 |
| Days of Sales Outstanding | 452.48 | 38.50 | 823.91 | 84.94 | 219.33 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 100.01 | -247.50 | -6.26 |
| Days of Payables Outstanding | 1712.19 | 660.24 | 1690.66 | 1275.20 | 714.51 |
| Operating Cycle | 452.48 | 38.50 | 923.91 | -162.55 | 213.08 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.02 | 0.04 | -0.04 | 0.01 | 0.02 |
| Free Cash Flow Per Share | -0.02 | 0.04 | -0.04 | 0.01 | 0.02 |
| Dividend Paid and CapEx Coverage Ratio | 0.00 | 0.00 | -74.20 | 0.00 | 0.00 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | -74.20 | 0.00 | 0.00 |
| Operating Cash Flow Coverage Ratio | -13.41 | 13.84 | -7.29 | 0.19 | 0.05 |
| Operating Cash Flow to Sales Ratio | -0.46 | 0.71 | -2.72 | 0.47 | 0.16 |
| Free Cash Flow Yield | -5.52% | 17.65% | -14.10% | 2.86% | 4.58% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 25.00 | 6.47 | -7.88 | -171.17 | 32.04 |
| Price-to-Sales (P/S) Ratio | 8.27 | 4.05 | 19.55 | 16.57 | 3.44 |
| Price-to-Book (P/B) Ratio | 1.92 | 1.77 | 2.58 | -26.73 | -4.76 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -18.12 | 5.67 | -7.09 | 34.93 | 21.81 |
| Price-to-Operating Cash Flow Ratio | -18.12 | 5.67 | -7.19 | 34.93 | 21.81 |
| Price-to-Earnings Growth (PEG) Ratio | -0.36 | -0.03 | -0.00 | 1.52 | -0.52 |
| Enterprise Value Multiple | 13.07 | 4.39 | -8.43 | 132.53 | 10.55 |
| Enterprise Value | 157.67M | 164.97M | 175.71M | 1.06B | 224.97M |
| EV to EBITDA | 13.07 | 4.39 | -8.43 | 132.53 | 10.55 |
| EV to Sales | 5.37 | 3.23 | 15.71 | 17.77 | 5.19 |
| EV to Free Cash Flow | -11.78 | 4.53 | -5.70 | 37.46 | 32.94 |
| EV to Operating Cash Flow | -11.78 | 4.53 | -5.78 | 37.46 | 32.94 |
| Tangible Book Value Per Share | 0.14 | 0.13 | 0.12 | -0.01 | -0.08 |
| Shareholders’ Equity Per Share | 0.14 | 0.13 | 0.12 | -0.01 | -0.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.06 | 0.11 | -0.01 | -0.58 | 0.55 |
| Revenue Per Share | 0.03 | 0.06 | 0.02 | 0.02 | 0.11 |
| Net Income Per Share | 0.01 | 0.04 | -0.04 | -0.00 | 0.01 |
| Tax Burden | 0.94 | 0.89 | 1.01 | 1.58 | 0.45 |
| Interest Burden | 0.99 | 0.99 | 1.16 | -0.73 | 0.57 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.15 | 0.05 | 0.17 | 0.03 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.29 | 1.14 | 1.10 | -4.90 | 1.47 |
Currency in HKD
