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China Medical System Holdings (0867) Ratios
China Medical System Holdings Ratios
HK:0867's free cash flow for Q2 2026 was $797.41M. For the 2026 fiscal year, HK:0867's free cash flow was decreased by $-33.80M and operating cash flow was $831.20M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 6.33 | 5.74 | 4.29 | 3.07 | 3.55 |
| Quick Ratio | 5.78 | 5.24 | 3.98 | 2.90 | 3.32 |
| Cash Ratio | 1.84 | 2.44 | 2.10 | 1.52 | 1.63 |
| Solvency Ratio | 1.06 | 1.14 | 1.20 | 1.15 | 1.09 |
| Operating Cash Flow Ratio | 0.52 | 0.84 | 1.22 | 1.24 | 1.20 |
| Short-Term Operating Cash Flow Coverage | 1.16 | 1.53 | 1.97 | 1.99 | 2.26 |
| Net Current Asset Value | $ 7.65B | $ 7.06B | $ 6.62B | $ 5.81B | $ 4.42B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.05 | 0.07 | 0.10 | 0.11 |
| Debt-to-Equity Ratio | 0.04 | 0.05 | 0.08 | 0.12 | 0.13 |
| Debt-to-Capital Ratio | 0.04 | 0.05 | 0.08 | 0.11 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.04 |
| Financial Leverage Ratio | 1.10 | 1.11 | 1.14 | 1.22 | 1.24 |
| Debt Service Coverage Ratio | 1.76 | 2.20 | 1.85 | 1.79 | 2.89 |
| Interest Coverage Ratio | 77.77 | 44.87 | 58.65 | 72.37 | 111.46 |
| Debt to Market Cap | 0.02 | 0.05 | 0.04 | 0.07 | 0.06 |
| Interest Debt Per Share | 0.29 | 0.37 | 0.55 | 0.76 | 0.71 |
| Net Debt to EBITDA | -1.09 | -1.23 | -1.03 | -0.68 | -0.45 |
| Profitability Margins | |||||
| Gross Profit Margin | 71.50% | 72.60% | 75.82% | 76.89% | 74.93% |
| EBIT Margin | 19.22% | 27.43% | 33.85% | 38.82% | 41.80% |
| EBITDA Margin | 22.47% | 30.90% | 36.47% | 41.11% | 44.44% |
| Operating Profit Margin | 19.22% | 23.20% | 33.85% | 38.82% | 37.79% |
| Pretax Profit Margin | 25.61% | 26.92% | 35.86% | 41.12% | 41.46% |
| Net Profit Margin | 18.13% | 21.69% | 29.96% | 35.62% | 36.19% |
| Continuous Operations Profit Margin | 17.58% | 21.60% | 29.76% | 35.80% | 36.29% |
| Net Income Per EBT | 70.80% | 80.57% | 83.55% | 86.61% | 87.29% |
| EBT Per EBIT | 133.23% | 116.03% | 105.93% | 105.92% | 109.70% |
| Return on Assets (ROA) | 7.75% | 8.97% | 13.54% | 18.36% | 19.09% |
| Return on Equity (ROE) | 8.56% | 9.93% | 15.47% | 22.34% | 23.66% |
| Return on Capital Employed (ROCE) | 8.90% | 10.48% | 17.30% | 23.88% | 22.96% |
| Return on Invested Capital (ROIC) | 5.89% | 8.00% | 13.27% | 18.55% | 18.57% |
| Return on Tangible Assets | 10.64% | 12.45% | 17.19% | 25.59% | 27.16% |
| Earnings Yield | 5.31% | 9.41% | 7.92% | 12.25% | 11.53% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.35 | 4.02 | 4.62 | 4.49 | 3.84 |
| Payables Turnover | 21.95 | 14.37 | 13.68 | 11.88 | 14.33 |
| Inventory Turnover | 2.91 | 2.66 | 3.04 | 4.43 | 4.42 |
| Fixed Asset Turnover | 18.40 | 16.67 | 16.91 | 18.47 | 15.30 |
| Asset Turnover | 0.43 | 0.41 | 0.45 | 0.52 | 0.53 |
| Working Capital Turnover Ratio | 1.09 | 1.07 | 1.26 | 1.63 | 1.78 |
| Cash Conversion Cycle | 217.61 | 202.47 | 172.51 | 133.01 | 152.01 |
| Days of Sales Outstanding | 108.81 | 90.89 | 79.07 | 81.36 | 94.97 |
| Days of Inventory Outstanding | 125.43 | 136.98 | 120.13 | 82.37 | 82.52 |
| Days of Payables Outstanding | 16.63 | 25.40 | 26.69 | 30.73 | 25.48 |
| Operating Cycle | 234.24 | 227.87 | 199.20 | 163.74 | 177.49 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.31 | 0.52 | 1.02 | 1.45 | 1.01 |
| Free Cash Flow Per Share | 0.10 | 0.33 | 0.89 | 1.23 | 0.94 |
| Dividend Paid and CapEx Coverage Ratio | 0.65 | 1.25 | 1.49 | 1.97 | 1.86 |
| Capital Expenditure Coverage Ratio | 1.47 | 2.78 | 7.87 | 6.77 | 13.49 |
| Operating Cash Flow Coverage Ratio | 1.10 | 1.47 | 1.92 | 1.96 | 1.46 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.17 | 0.31 | 0.39 | 0.30 |
| Free Cash Flow Yield | 0.87% | 4.72% | 7.21% | 11.38% | 8.82% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 18.69 | 10.63 | 12.62 | 8.16 | 8.67 |
| Price-to-Sales (P/S) Ratio | 3.41 | 2.30 | 3.78 | 2.91 | 3.14 |
| Price-to-Book (P/B) Ratio | 1.61 | 1.06 | 1.95 | 1.82 | 2.05 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 114.89 | 21.18 | 13.87 | 8.79 | 11.33 |
| Price-to-Operating Cash Flow Ratio | 36.96 | 13.57 | 12.11 | 7.49 | 10.49 |
| Price-to-Earnings Growth (PEG) Ratio | -2.50 | -0.34 | -0.48 | 0.91 | 0.44 |
| Enterprise Value Multiple | 14.10 | 6.22 | 9.34 | 6.39 | 6.61 |
| Enterprise Value | 26.02B | 14.37B | 27.30B | 24.04B | 24.49B |
| EV to EBITDA | 14.10 | 6.22 | 9.34 | 6.39 | 6.61 |
| EV to Sales | 3.17 | 1.92 | 3.41 | 2.63 | 2.94 |
| EV to Free Cash Flow | 106.64 | 17.68 | 12.49 | 7.94 | 10.61 |
| EV to Operating Cash Flow | 34.31 | 11.33 | 10.91 | 6.77 | 9.82 |
| Tangible Book Value Per Share | 5.10 | 4.68 | 4.81 | 3.96 | 3.30 |
| Shareholders’ Equity Per Share | 7.19 | 6.72 | 6.33 | 5.95 | 5.17 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.31 | 0.20 | 0.17 | 0.13 | 0.12 |
| Revenue Per Share | 3.39 | 3.08 | 3.27 | 3.73 | 3.38 |
| Net Income Per Share | 0.62 | 0.67 | 0.98 | 1.33 | 1.22 |
| Tax Burden | 0.71 | 0.81 | 0.84 | 0.87 | 0.87 |
| Interest Burden | 1.33 | 0.98 | 1.06 | 1.06 | 0.99 |
| Research & Development to Revenue | 0.07 | 0.04 | 0.02 | 0.01 | 0.01 |
| SG&A to Revenue | 0.45 | 0.46 | 0.08 | 0.07 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | -0.00 | 0.00 | 0.00 |
| Income Quality | 0.36 | 0.63 | 0.87 | 0.94 | 0.72 |
Currency in CNY
