Want to see HK:1094 full AI Analyst Report?
Cherish Sunshine International Limited (1094) Ratios
Cherish Sunshine International Limited Ratios
HK:1094's free cash flow for Q3 2025 was $-1.77M. For the 2025 fiscal year, HK:1094's free cash flow was increased by $0.00 and operating cash flow was $-1.77M. See a summary of the company’s cash flow.
| Ratios | Mar 25 | Mar 24 | Mar 23 | Mar 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.71 | 0.79 | 1.22 | 1.35 | 0.55 |
| Quick Ratio | 0.19 | 0.79 | 1.22 | 1.35 | 0.55 |
| Cash Ratio | 0.01 | 0.06 | 0.04 | 0.02 | 0.32 |
| Solvency Ratio | -0.08 | -0.35 | 0.06 | 0.01 | -0.13 |
| Operating Cash Flow Ratio | -0.07 | 0.14 | -0.97 | 0.04 | -0.29 |
| Short-Term Operating Cash Flow Coverage | -0.13 | 0.27 | -1.91 | 0.27 | -5.09 |
| Net Current Asset Value | $ -109.37M | $ -83.35M | $ -10.94M | $ 16.00M | $ -127.59M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.32 | 0.23 | 0.17 | 0.07 |
| Debt-to-Equity Ratio | 0.98 | 0.84 | 0.43 | 0.40 | 0.13 |
| Debt-to-Capital Ratio | 0.50 | 0.46 | 0.30 | 0.29 | 0.12 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.00 | 0.07 | 0.20 | 0.09 |
| Financial Leverage Ratio | 2.91 | 2.63 | 1.84 | 2.37 | 1.78 |
| Debt Service Coverage Ratio | -0.08 | -0.64 | 0.17 | 0.19 | -3.11 |
| Interest Coverage Ratio | -2.16 | -16.96 | 0.07 | -0.56 | -12.46 |
| Debt to Market Cap | 0.73 | 0.99 | 0.22 | 0.46 | 0.07 |
| Interest Debt Per Share | 0.31 | 0.37 | 0.27 | 0.27 | 0.11 |
| Net Debt to EBITDA | -8.42 | -1.18 | 41.57 | -85.61 | 0.02 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.03% | 28.68% | 13.85% | 7.61% | 17.27% |
| EBIT Margin | -44.42% | -133.59% | 0.10% | -0.48% | -27.96% |
| EBITDA Margin | -42.71% | -131.88% | 1.15% | -0.18% | -24.91% |
| Operating Profit Margin | -44.42% | -133.59% | 0.10% | -0.48% | -23.84% |
| Pretax Profit Margin | -70.85% | -141.47% | -1.25% | -1.34% | -29.49% |
| Net Profit Margin | -61.14% | -126.09% | 4.89% | 0.08% | -22.76% |
| Continuous Operations Profit Margin | -61.06% | -126.11% | 5.00% | 0.10% | -24.18% |
| Net Income Per EBT | 86.29% | 89.13% | -390.53% | -6.26% | 77.18% |
| EBT Per EBIT | 159.50% | 105.90% | -1259.63% | 278.81% | 123.72% |
| Return on Assets (ROA) | -5.61% | -23.03% | 2.24% | 0.09% | -6.92% |
| Return on Equity (ROE) | -16.30% | -60.51% | 4.13% | 0.21% | -12.34% |
| Return on Capital Employed (ROCE) | -11.84% | -63.58% | 0.07% | -0.95% | -9.44% |
| Return on Invested Capital (ROIC) | -5.15% | -31.00% | -0.22% | 0.07% | -7.58% |
| Return on Tangible Assets | -5.86% | -23.94% | 2.34% | 0.09% | -7.18% |
| Earnings Yield | -12.00% | -71.74% | 2.17% | 0.25% | -7.38% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.82 | 1.34 | 6.61 | 10.00 | 10.99 |
| Payables Turnover | 0.37 | 0.82 | 7.99 | 4.00 | 25.05 |
| Inventory Turnover | 0.16 | 1946.50 | 2317.66 | 3142.03 | 1221.44 |
| Fixed Asset Turnover | 4.83 | 7.51 | 15.34 | 54.20 | 8.02 |
| Asset Turnover | 0.09 | 0.18 | 0.46 | 1.07 | 0.30 |
| Working Capital Turnover Ratio | -0.56 | 4.20 | 54.83 | 9.44 | -2.81 |
| Cash Conversion Cycle | 1712.63 | -173.62 | 9.67 | -54.57 | 18.95 |
| Days of Sales Outstanding | 446.52 | 272.97 | 55.19 | 36.50 | 33.22 |
| Days of Inventory Outstanding | 2258.48 | 0.19 | 0.16 | 0.12 | 0.30 |
| Days of Payables Outstanding | 992.36 | 446.77 | 45.69 | 91.19 | 14.57 |
| Operating Cycle | 2704.99 | 273.16 | 55.35 | 36.62 | 33.52 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.04 | 0.09 | -0.41 | 0.03 | -0.09 |
| Free Cash Flow Per Share | 0.00 | 0.09 | -0.42 | 0.02 | -0.09 |
| Dividend Paid and CapEx Coverage Ratio | -1.00 | 243.98 | -40.00 | 16.13 | -46.71 |
| Capital Expenditure Coverage Ratio | -1.00 | 243.98 | -40.00 | 16.13 | -46.71 |
| Operating Cash Flow Coverage Ratio | -0.13 | 0.27 | -1.57 | 0.10 | -0.93 |
| Operating Cash Flow to Sales Ratio | -0.47 | 0.47 | -0.80 | 0.02 | -0.22 |
| Free Cash Flow Yield | 0.00% | 26.59% | -36.31% | 4.44% | -7.42% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -8.33 | -1.42 | 46.13 | 405.60 | -13.55 |
| Price-to-Sales (P/S) Ratio | 5.09 | 1.76 | 2.25 | 0.34 | 3.08 |
| Price-to-Book (P/B) Ratio | 1.36 | 0.84 | 1.90 | 0.87 | 1.67 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 0.00 | 3.76 | -2.75 | 22.55 | -13.48 |
| Price-to-Operating Cash Flow Ratio | -10.88 | 3.75 | -2.82 | 21.15 | -13.77 |
| Price-to-Earnings Growth (PEG) Ratio | 0.10 | 0.00 | -0.36 | -4.30 | 0.01 |
| Enterprise Value Multiple | -20.34 | -2.51 | 238.24 | -278.98 | -12.36 |
| Enterprise Value | 407.44M | 325.30M | 742.12M | 383.88M | 345.36M |
| EV to EBITDA | -20.34 | -2.51 | 238.24 | -278.98 | -12.36 |
| EV to Sales | 8.69 | 3.31 | 2.73 | 0.49 | 3.08 |
| EV to Free Cash Flow | 0.00 | 7.08 | -3.34 | 32.53 | -13.45 |
| EV to Operating Cash Flow | -18.57 | 7.05 | -3.42 | 30.51 | -13.74 |
| Tangible Book Value Per Share | 0.25 | 0.35 | 0.54 | 0.55 | 0.67 |
| Shareholders’ Equity Per Share | 0.30 | 0.42 | 0.61 | 0.63 | 0.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.11 | 5.00 | 1.08 | 0.18 |
| Revenue Per Share | 0.08 | 0.20 | 0.51 | 1.62 | 0.42 |
| Net Income Per Share | -0.05 | -0.25 | 0.03 | 0.00 | -0.09 |
| Tax Burden | 0.86 | 0.89 | -3.91 | -0.06 | 0.77 |
| Interest Burden | 1.59 | 1.06 | -12.60 | 2.79 | 1.05 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.84 | 0.90 | 0.23 | 0.07 | 0.41 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Income Quality | 0.77 | -0.33 | 63.82 | -1.20 | 0.61 |
Currency in HKD
