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Besunyen Holdings Co. Ltd. (0926) Ratios
Besunyen Holdings Co. Ltd. Ratios
HK:0926's free cash flow for Q2 2026 was $38.89M. For the 2026 fiscal year, HK:0926's free cash flow was decreased by $-6.30M and operating cash flow was $45.04M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.98 | 2.96 | 2.94 | 2.12 | 1.58 |
| Quick Ratio | 2.66 | 2.63 | 2.78 | 1.81 | 1.23 |
| Cash Ratio | 1.98 | 1.69 | 1.16 | 0.66 | 0.55 |
| Solvency Ratio | 0.43 | 0.38 | -1.83 | -0.14 | -0.11 |
| Operating Cash Flow Ratio | 0.73 | 0.13 | 0.07 | 0.11 | -0.37 |
| Short-Term Operating Cash Flow Coverage | 20.90 | 0.00 | 0.00 | 0.31 | -0.97 |
| Net Current Asset Value | $ 174.87M | $ 150.04M | $ 276.90M | $ 258.04M | $ 37.84M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.01 | 0.01 | 0.13 | 0.17 |
| Debt-to-Equity Ratio | 0.01 | 0.01 | 0.01 | 0.23 | 0.35 |
| Debt-to-Capital Ratio | 0.01 | 0.01 | 0.01 | 0.19 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.06 | 0.10 |
| Financial Leverage Ratio | 1.20 | 1.18 | 1.27 | 1.80 | 1.98 |
| Debt Service Coverage Ratio | 12.30 | 92.86 | -66.93 | -0.29 | -0.23 |
| Interest Coverage Ratio | 76.29 | 94.52 | -75.22 | -4.49 | -16.25 |
| Debt to Market Cap | 0.01 | 0.00 | 0.00 | 1.51 | 0.99 |
| Interest Debt Per Share | 0.04 | 0.05 | 0.03 | 3.59 | 4.95 |
| Net Debt to EBITDA | -3.15 | -3.79 | 1.32 | 4.06 | -5.89 |
| Profitability Margins | |||||
| Gross Profit Margin | 70.11% | 67.28% | 63.78% | 61.47% | 63.44% |
| EBIT Margin | 7.10% | 3.29% | -27.25% | -5.14% | -8.24% |
| EBITDA Margin | 11.13% | 7.00% | -22.90% | -1.09% | -1.09% |
| Operating Profit Margin | 5.56% | 4.45% | -27.68% | -3.92% | -8.00% |
| Pretax Profit Margin | 6.50% | 5.68% | -27.57% | -5.94% | -8.24% |
| Net Profit Margin | 4.14% | 3.06% | -55.12% | -12.37% | -13.23% |
| Continuous Operations Profit Margin | 4.14% | 3.06% | -29.31% | -9.56% | -10.35% |
| Net Income Per EBT | 63.59% | 53.79% | 199.92% | 208.35% | 160.61% |
| EBT Per EBIT | 116.93% | 127.70% | 99.60% | 151.58% | 102.98% |
| Return on Assets (ROA) | 3.63% | 2.64% | -42.45% | -6.45% | -8.87% |
| Return on Equity (ROE) | 4.36% | 3.11% | -54.02% | -11.60% | -17.61% |
| Return on Capital Employed (ROCE) | 5.81% | 4.48% | -26.87% | -2.64% | -7.07% |
| Return on Invested Capital (ROIC) | 3.64% | 2.39% | -26.72% | -2.51% | -6.63% |
| Return on Tangible Assets | 3.64% | 2.65% | -42.62% | -7.05% | -9.89% |
| Earnings Yield | 7.79% | 5.56% | -50.39% | -84.31% | -59.03% |
| Efficiency Ratios | |||||
| Receivables Turnover | 17.47 | 23.52 | 10.23 | 7.33 | 11.35 |
| Payables Turnover | 46.28 | 50.21 | 11.88 | 18.34 | 9.89 |
| Inventory Turnover | 5.08 | 6.00 | 8.34 | 3.45 | 2.95 |
| Fixed Asset Turnover | 4.12 | 3.73 | 4.39 | 1.68 | 2.18 |
| Asset Turnover | 0.88 | 0.86 | 0.77 | 0.52 | 0.67 |
| Working Capital Turnover Ratio | 2.96 | 2.21 | 1.61 | 2.58 | 2.78 |
| Cash Conversion Cycle | 84.92 | 69.09 | 48.71 | 135.65 | 118.85 |
| Days of Sales Outstanding | 20.89 | 15.52 | 35.67 | 49.79 | 32.16 |
| Days of Inventory Outstanding | 71.92 | 60.84 | 43.74 | 105.76 | 123.61 |
| Days of Payables Outstanding | 7.89 | 7.27 | 30.71 | 19.90 | 36.92 |
| Operating Cycle | 92.81 | 76.36 | 79.42 | 155.56 | 155.77 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.54 | 0.09 | 0.04 | 0.68 | -2.47 |
| Free Cash Flow Per Share | 0.49 | 0.04 | 0.01 | -0.29 | -4.72 |
| Dividend Paid and CapEx Coverage Ratio | 2.00 | 0.10 | 1.47 | 0.70 | -0.80 |
| Capital Expenditure Coverage Ratio | 11.15 | 2.11 | 1.47 | 0.70 | -1.10 |
| Operating Cash Flow Coverage Ratio | 13.37 | 1.85 | 1.95 | 0.20 | -0.51 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.02 | 0.02 | 0.05 | -0.13 |
| Free Cash Flow Yield | 22.90% | 2.08% | 0.54% | -14.04% | -112.70% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.63 | 18.00 | -1.98 | -1.19 | -1.69 |
| Price-to-Sales (P/S) Ratio | 0.53 | 0.55 | 1.09 | 0.15 | 0.22 |
| Price-to-Book (P/B) Ratio | 0.56 | 0.56 | 1.07 | 0.14 | 0.30 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.37 | 48.07 | 186.33 | -7.12 | -0.89 |
| Price-to-Operating Cash Flow Ratio | 3.97 | 25.29 | 59.47 | 3.08 | -1.70 |
| Price-to-Earnings Growth (PEG) Ratio | 0.30 | -0.16 | 0.45 | 0.03 | 0.00 |
| Enterprise Value Multiple | 1.63 | 4.07 | -3.46 | -9.42 | -26.49 |
| Enterprise Value | 89.41M | 138.02M | 429.87M | 82.10M | 317.41M |
| EV to EBITDA | 1.63 | 4.07 | -3.46 | -9.42 | -26.49 |
| EV to Sales | 0.18 | 0.28 | 0.79 | 0.10 | 0.29 |
| EV to Free Cash Flow | 1.49 | 24.89 | 134.88 | -4.98 | -1.14 |
| EV to Operating Cash Flow | 1.35 | 13.10 | 43.05 | 2.15 | -2.18 |
| Tangible Book Value Per Share | 3.83 | 3.84 | 2.40 | 16.39 | 15.04 |
| Shareholders’ Equity Per Share | 3.83 | 3.85 | 2.41 | 15.21 | 14.03 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.36 | 0.46 | -0.06 | -0.61 | -0.26 |
| Revenue Per Share | 4.04 | 3.93 | 2.36 | 14.27 | 18.67 |
| Net Income Per Share | 0.17 | 0.12 | -1.30 | -1.76 | -2.47 |
| Tax Burden | 0.64 | 0.54 | 2.00 | 2.08 | 1.61 |
| Interest Burden | 0.92 | 1.73 | 1.01 | 1.15 | 1.00 |
| Research & Development to Revenue | 0.02 | 0.06 | 0.06 | 0.04 | 0.08 |
| SG&A to Revenue | 0.56 | 0.51 | 0.09 | 0.21 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 3.32 | 0.71 | -0.07 | -0.38 | 1.00 |
Currency in CNY
