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C.banner International Holdings Ltd. (1028) Ratios
C.banner International Holdings Ltd. Ratios
HK:1028's free cash flow for Q2 2026 was $-78.67M. For the 2026 fiscal year, HK:1028's free cash flow was decreased by $-6.21M and operating cash flow was $-72.46M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.52 | 3.98 | 4.04 | 3.53 | 3.88 |
| Quick Ratio | 2.56 | 2.93 | 3.09 | 2.09 | 2.51 |
| Cash Ratio | 2.01 | 1.49 | 1.89 | 1.56 | 1.25 |
| Solvency Ratio | -0.28 | 0.29 | 0.17 | 0.27 | 0.15 |
| Operating Cash Flow Ratio | 0.53 | 0.37 | 0.68 | 0.55 | 0.09 |
| Short-Term Operating Cash Flow Coverage | 14.20 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 691.57M | $ 852.76M | $ 1.06B | $ 776.53M | $ 989.52M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.01 | 0.01 | 0.03 | 0.03 |
| Debt-to-Equity Ratio | 0.02 | 0.02 | 0.02 | 0.03 | 0.04 |
| Debt-to-Capital Ratio | 0.02 | 0.02 | 0.02 | 0.03 | 0.04 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.28 | 1.26 | 1.27 | 1.26 | 1.30 |
| Debt Service Coverage Ratio | 1.20 | 5.91 | -6.23 | 37.51 | 2.56 |
| Interest Coverage Ratio | -49.00 | -12.51 | 5.69 | -13.70 | -1.51 |
| Debt to Market Cap | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.01 | 0.01 | 0.01 | 0.02 | 0.03 |
| Net Debt to EBITDA | -20.00 | -15.72 | -11.53 | -4.59 | -13.40 |
| Profitability Margins | |||||
| Gross Profit Margin | 59.92% | 56.55% | 56.59% | 55.51% | 57.90% |
| EBIT Margin | -3.29% | -0.91% | 1.10% | 1.44% | -0.26% |
| EBITDA Margin | 2.22% | 1.88% | 3.62% | 7.12% | 1.78% |
| Operating Profit Margin | -3.29% | -0.91% | 1.10% | -2.53% | -0.26% |
| Pretax Profit Margin | -11.24% | 4.92% | 6.18% | 1.25% | 3.10% |
| Net Profit Margin | -12.37% | 3.47% | 1.35% | 1.07% | 1.68% |
| Continuous Operations Profit Margin | -12.35% | 3.47% | 1.36% | 1.07% | 1.77% |
| Net Income Per EBT | 110.00% | 70.54% | 21.89% | 85.31% | 54.17% |
| EBT Per EBIT | 342.25% | -538.54% | 562.99% | -49.52% | -1176.51% |
| Return on Assets (ROA) | -10.71% | 3.26% | 1.19% | 0.86% | 1.57% |
| Return on Equity (ROE) | -13.67% | 4.10% | 1.51% | 1.08% | 2.03% |
| Return on Capital Employed (ROCE) | -3.56% | -1.07% | 1.21% | -2.50% | -0.31% |
| Return on Invested Capital (ROIC) | -3.52% | -0.74% | 0.26% | -2.10% | -0.17% |
| Return on Tangible Assets | -10.76% | 3.28% | 1.20% | 0.89% | 1.60% |
| Earnings Yield | -11.20% | 10.51% | 6.99% | 4.92% | 4.43% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.95 | 3.73 | 4.07 | 9.89 | 3.90 |
| Payables Turnover | 4.34 | 5.68 | 4.94 | 4.90 | 4.95 |
| Inventory Turnover | 1.82 | 2.00 | 2.00 | 1.34 | 1.41 |
| Fixed Asset Turnover | 5.04 | 5.46 | 7.39 | 6.11 | 6.70 |
| Asset Turnover | 0.87 | 0.94 | 0.88 | 0.80 | 0.93 |
| Working Capital Turnover Ratio | 1.55 | 1.44 | 1.65 | 1.51 | 1.67 |
| Cash Conversion Cycle | 153.47 | 216.31 | 198.17 | 234.01 | 278.96 |
| Days of Sales Outstanding | 36.67 | 97.91 | 89.74 | 36.92 | 93.59 |
| Days of Inventory Outstanding | 200.93 | 182.65 | 182.35 | 271.53 | 259.08 |
| Days of Payables Outstanding | 84.12 | 64.25 | 73.93 | 74.44 | 73.72 |
| Operating Cycle | 237.59 | 280.56 | 272.09 | 308.45 | 352.67 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.07 | 0.05 | 0.11 | 0.08 | 0.02 |
| Free Cash Flow Per Share | 0.06 | 0.01 | 0.09 | 0.05 | -0.04 |
| Dividend Paid and CapEx Coverage Ratio | 5.18 | 0.33 | 3.89 | 2.38 | 0.28 |
| Capital Expenditure Coverage Ratio | 5.18 | 1.28 | 3.89 | 2.38 | 0.28 |
| Operating Cash Flow Coverage Ratio | 6.16 | 5.56 | 11.25 | 3.92 | 0.57 |
| Operating Cash Flow to Sales Ratio | 0.12 | 0.08 | 0.16 | 0.13 | 0.02 |
| Free Cash Flow Yield | 8.87% | 5.12% | 59.55% | 33.73% | -12.79% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -8.93 | 9.51 | 14.32 | 20.34 | 22.57 |
| Price-to-Sales (P/S) Ratio | 1.10 | 0.33 | 0.19 | 0.22 | 0.38 |
| Price-to-Book (P/B) Ratio | 1.22 | 0.39 | 0.22 | 0.22 | 0.46 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.27 | 19.53 | 1.68 | 2.96 | -7.82 |
| Price-to-Operating Cash Flow Ratio | 9.10 | 4.26 | 1.25 | 1.72 | 19.77 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | 0.07 | 0.35 | -0.44 | 0.07 |
| Enterprise Value Multiple | 29.83 | 1.86 | -6.17 | -1.53 | 7.91 |
| Enterprise Value | 802.08M | 48.62M | -344.01M | -150.85M | 229.00M |
| EV to EBITDA | 29.83 | 1.86 | -6.17 | -1.53 | 7.91 |
| EV to Sales | 0.66 | 0.03 | -0.22 | -0.11 | 0.14 |
| EV to Free Cash Flow | 6.75 | 2.07 | -1.94 | -1.49 | -2.90 |
| EV to Operating Cash Flow | 5.45 | 0.45 | -1.44 | -0.86 | 7.33 |
| Tangible Book Value Per Share | 0.52 | 0.56 | 0.66 | 0.64 | 0.64 |
| Shareholders’ Equity Per Share | 0.52 | 0.57 | 0.66 | 0.66 | 0.65 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.10 | 0.29 | 0.78 | 0.15 | 0.43 |
| Revenue Per Share | 0.58 | 0.67 | 0.74 | 0.67 | 0.78 |
| Net Income Per Share | -0.07 | 0.02 | 0.01 | 0.01 | 0.01 |
| Tax Burden | 1.10 | 0.71 | 0.22 | 0.85 | 0.54 |
| Interest Burden | 3.42 | -5.39 | 5.63 | 0.87 | -11.77 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.63 | 0.57 | 0.07 | 0.08 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.01 | 1.58 | 2.51 | 10.08 | 0.62 |
Currency in CNY
