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China Smarter Energy Group Holdings Limited (1004) Ratios
China Smarter Energy Group Holdings Limited Ratios
HK:1004's free cash flow for Q2 2026 was $967.00K. For the 2026 fiscal year, HK:1004's free cash flow was increased by $0.00 and operating cash flow was $967.00K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Jun 25 | Dec 24 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.11 | 0.36 | 0.10 | 0.43 | 0.39 |
| Quick Ratio | 0.11 | 0.36 | 0.10 | 0.43 | 0.39 |
| Cash Ratio | 0.03 | 0.02 | 0.02 | 0.07 | 0.04 |
| Solvency Ratio | -0.08 | -0.09 | -0.33 | -0.00 | -0.13 |
| Operating Cash Flow Ratio | 0.03 | 0.00 | 0.01 | 0.05 | 0.07 |
| Short-Term Operating Cash Flow Coverage | 0.08 | 0.00 | 0.02 | 0.08 | 0.11 |
| Net Current Asset Value | $ -1.57B | $ -1.61B | $ -1.40B | $ -1.42B | $ -1.54B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 1.37 | 0.65 | 1.42 | 0.63 | 0.65 |
| Debt-to-Equity Ratio | -0.55 | -2.30 | -0.67 | -5.63 | -9.12 |
| Debt-to-Capital Ratio | -1.24 | 1.77 | -2.06 | 1.22 | 1.12 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | -0.40 | -3.54 | -0.47 | -8.91 | -14.05 |
| Debt Service Coverage Ratio | 0.07 | 0.07 | 0.04 | 0.09 | -0.06 |
| Interest Coverage Ratio | 0.20 | -0.45 | -1.49 | 0.28 | 0.15 |
| Debt to Market Cap | 2.78 | 6.27 | 4.96 | 3.49 | 3.80 |
| Interest Debt Per Share | 1.92 | 0.16 | 1.97 | 0.16 | 0.17 |
| Net Debt to EBITDA | 9.21 | 11.62 | 16.46 | 9.06 | -14.20 |
| Profitability Margins | |||||
| Gross Profit Margin | 49.41% | 38.76% | 45.57% | 42.51% | 41.47% |
| EBIT Margin | 53.85% | 9.40% | 17.62% | 20.37% | -136.37% |
| EBITDA Margin | 90.34% | 58.24% | 56.07% | 67.73% | -48.28% |
| Operating Profit Margin | 53.85% | -61.45% | -426.98% | 20.37% | 10.89% |
| Pretax Profit Margin | -214.17% | -168.61% | -713.80% | -52.33% | -207.46% |
| Net Profit Margin | -220.66% | -167.64% | -722.06% | -48.36% | -206.37% |
| Continuous Operations Profit Margin | -220.66% | -167.64% | -722.06% | -48.72% | -206.37% |
| Net Income Per EBT | 103.03% | 99.42% | 101.16% | 92.41% | 99.47% |
| EBT Per EBIT | -397.71% | 274.38% | 167.18% | -256.96% | -1905.34% |
| Return on Assets (ROA) | -33.77% | -15.57% | -106.78% | -4.40% | -18.42% |
| Return on Equity (ROE) | 13.66% | 55.13% | 50.72% | 39.20% | 258.92% |
| Return on Capital Employed (ROCE) | -3.37% | 25.30% | 30.46% | -32.46% | -127.00% |
| Return on Invested Capital (ROIC) | -7.54% | -13.62% | 93.36% | 3.03% | 1.52% |
| Return on Tangible Assets | -33.78% | -19.25% | -106.78% | -5.40% | -23.15% |
| Earnings Yield | -70.12% | -151.90% | -381.33% | -24.65% | -109.15% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.60 | 0.23 | 0.69 | 0.27 | 0.29 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 9915.17 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | -69.48 | -2531.53 |
| Fixed Asset Turnover | 0.24 | 0.25 | 0.22 | 0.25 | 0.22 |
| Asset Turnover | 0.15 | 0.09 | 0.15 | 0.09 | 0.09 |
| Working Capital Turnover Ratio | -0.05 | -0.13 | -0.05 | -0.14 | -0.16 |
| Cash Conversion Cycle | 609.51 | 1595.08 | 529.69 | 1335.56 | 1258.80 |
| Days of Sales Outstanding | 609.51 | 1595.08 | 529.69 | 1340.82 | 1258.98 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | -5.25 | -0.14 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.04 |
| Operating Cycle | 609.51 | 1595.08 | 529.69 | 1335.56 | 1258.83 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.12 | 0.00 | 0.03 | 0.01 | 0.02 |
| Free Cash Flow Per Share | 0.12 | 0.00 | 0.02 | 0.01 | 0.02 |
| Dividend Paid and CapEx Coverage Ratio | 1529.22 | 32.84 | 11.27 | 6.15 | 0.00 |
| Capital Expenditure Coverage Ratio | 1529.22 | 32.84 | 11.27 | 6.15 | 0.00 |
| Operating Cash Flow Coverage Ratio | 0.08 | 0.00 | 0.02 | 0.08 | 0.11 |
| Operating Cash Flow to Sales Ratio | 0.71 | 0.03 | 0.16 | 0.54 | 0.79 |
| Free Cash Flow Yield | 22.57% | 2.36% | 7.90% | 23.21% | 41.61% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -1.44 | -0.66 | -0.26 | -4.06 | -0.92 |
| Price-to-Sales (P/S) Ratio | 3.15 | 1.10 | 1.89 | 1.96 | 1.89 |
| Price-to-Book (P/B) Ratio | -0.19 | -0.36 | -0.13 | -1.59 | -2.37 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.43 | 42.35 | 12.65 | 4.31 | 2.40 |
| Price-to-Operating Cash Flow Ratio | 4.43 | 41.06 | 11.53 | 3.61 | 2.40 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.00 | -0.00 | 0.05 | 0.02 |
| Enterprise Value Multiple | 12.69 | 13.51 | 19.84 | 11.96 | -18.12 |
| Enterprise Value | 888.10M | 1.40B | 825.86M | 1.59B | 1.78B |
| EV to EBITDA | 12.69 | 13.51 | 19.84 | 11.96 | -18.12 |
| EV to Sales | 11.47 | 7.87 | 11.12 | 8.10 | 8.75 |
| EV to Free Cash Flow | 16.14 | 301.97 | 74.31 | 17.79 | 11.12 |
| EV to Operating Cash Flow | 16.13 | 292.77 | 67.72 | 14.89 | 11.12 |
| Tangible Book Value Per Share | -2.67 | -0.10 | -2.26 | -0.07 | -0.07 |
| Shareholders’ Equity Per Share | -2.67 | -0.06 | -2.26 | -0.03 | -0.02 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.03 | -0.01 | -0.01 | 0.07 | 0.01 |
| Revenue Per Share | 0.17 | 0.02 | 0.16 | 0.02 | 0.02 |
| Net Income Per Share | -0.36 | -0.03 | -1.14 | -0.01 | -0.04 |
| Tax Burden | 1.03 | 0.99 | 1.01 | 0.92 | 0.99 |
| Interest Burden | -3.98 | -17.94 | -40.50 | -2.57 | 1.52 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | -0.04 | 0.00 | 0.30 | 0.23 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.32 | -0.02 | -0.02 | -1.12 | -0.25 |
Currency in HKD