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Starlight Culture Entertainment Group Limited (1159) Ratios
Starlight Culture Entertainment Group Limited Ratios
HK:1159's free cash flow for Q2 2026 was $-12.24M. For the 2026 fiscal year, HK:1159's free cash flow was decreased by $-215.00K and operating cash flow was $-12.02M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Jun 23 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.20 | 0.17 | 0.20 | 0.28 | 0.50 |
| Quick Ratio | 0.20 | 0.17 | 0.20 | 0.28 | 0.50 |
| Cash Ratio | 0.04 | 0.05 | 0.06 | 0.09 | 0.17 |
| Solvency Ratio | 0.62 | -0.03 | 0.03 | -0.15 | -0.43 |
| Operating Cash Flow Ratio | -0.01 | 0.05 | -0.01 | -0.07 | 0.12 |
| Short-Term Operating Cash Flow Coverage | -0.01 | 0.09 | -0.02 | -0.14 | 0.27 |
| Net Current Asset Value | $ -262.08M | $ -685.72M | $ -681.88M | $ -642.00M | $ -450.73M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.87 | 0.95 | 0.93 | 0.83 | 0.55 |
| Debt-to-Equity Ratio | -1.22 | -1.10 | -1.17 | -1.43 | -2.08 |
| Debt-to-Capital Ratio | 5.54 | 10.89 | 6.76 | 3.35 | 1.92 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | -1.40 | -1.16 | -1.26 | -1.72 | -3.80 |
| Debt Service Coverage Ratio | -1.33 | 0.04 | 0.09 | -0.21 | -0.94 |
| Interest Coverage Ratio | -12.11 | 0.81 | -1.33 | -2.97 | -23.71 |
| Debt to Market Cap | 0.71 | 3.43 | 2.15 | 1.63 | 0.48 |
| Interest Debt Per Share | 1.55 | 4.55 | 5.65 | 6.04 | 4.98 |
| Net Debt to EBITDA | -0.62 | 17.12 | 9.78 | -3.87 | -0.60 |
| Profitability Margins | |||||
| Gross Profit Margin | -1020.82% | 100.00% | 10.03% | 6.69% | -47.84% |
| EBIT Margin | -1131.03% | 53.91% | -34.43% | -173.40% | -200.55% |
| EBITDA Margin | -1126.62% | 55.23% | 49.80% | -167.73% | -198.71% |
| Operating Profit Margin | -1131.03% | 53.91% | -36.55% | -130.15% | -178.20% |
| Pretax Profit Margin | 927.97% | -64.53% | -61.97% | -218.66% | -208.99% |
| Net Profit Margin | 925.88% | -70.31% | -56.91% | -225.52% | -200.25% |
| Continuous Operations Profit Margin | 925.88% | -70.31% | -57.10% | -224.40% | -200.27% |
| Net Income Per EBT | 99.77% | 108.95% | 91.84% | 103.13% | 95.82% |
| EBT Per EBIT | -82.05% | -119.70% | 169.55% | 168.01% | 117.28% |
| Return on Assets (ROA) | 106.66% | -6.41% | -9.59% | -23.97% | -55.39% |
| Return on Equity (ROE) | -149.04% | 7.43% | 12.10% | 41.15% | 210.31% |
| Return on Capital Employed (ROCE) | 182.07% | -5.70% | 7.77% | 23.73% | 179.50% |
| Return on Invested Capital (ROIC) | -825.48% | 56.36% | -41.56% | -55.84% | -174.72% |
| Return on Tangible Assets | 108.16% | -6.46% | -9.84% | -24.48% | -56.30% |
| Earnings Yield | 87.30% | -23.11% | -22.30% | -47.14% | -48.97% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.19 | 5.25 | 3.47 | 8.38 | 3.17 |
| Payables Turnover | 0.00 | 0.00 | 3.12 | 0.00 | 4.68 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | -342.77 |
| Fixed Asset Turnover | 5477.25 | 1922.33 | 44.38 | 23.95 | 33.73 |
| Asset Turnover | 0.12 | 0.09 | 0.17 | 0.11 | 0.28 |
| Working Capital Turnover Ratio | -0.05 | -0.06 | -0.12 | -0.11 | 7.04 |
| Cash Conversion Cycle | 114.59 | 69.58 | -11.74 | 43.55 | 36.23 |
| Days of Sales Outstanding | 114.59 | 69.58 | 105.27 | 43.55 | 115.26 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | -1.06 |
| Days of Payables Outstanding | 0.00 | 0.00 | 117.00 | 0.00 | 77.96 |
| Operating Cycle | 114.59 | 69.58 | 105.27 | 43.55 | 114.19 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.02 | 0.40 | -0.11 | -0.80 | 1.29 |
| Free Cash Flow Per Share | -0.02 | 0.19 | -0.11 | -0.80 | 1.28 |
| Dividend Paid and CapEx Coverage Ratio | 0.00 | 1.90 | -648.29 | -3859.12 | 122.67 |
| Capital Expenditure Coverage Ratio | 0.00 | 1.90 | -648.29 | -3859.12 | 122.67 |
| Operating Cash Flow Coverage Ratio | -0.01 | 0.09 | -0.02 | -0.14 | 0.27 |
| Operating Cash Flow to Sales Ratio | -0.11 | 0.98 | -0.11 | -1.09 | 0.53 |
| Free Cash Flow Yield | -1.02% | 15.37% | -4.43% | -22.77% | 12.92% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 1.15 | -4.33 | -4.49 | -2.12 | -2.04 |
| Price-to-Sales (P/S) Ratio | 10.61 | 3.04 | 2.55 | 4.78 | 4.09 |
| Price-to-Book (P/B) Ratio | -1.71 | -0.32 | -0.54 | -0.87 | -4.29 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -97.63 | 6.51 | -22.56 | -4.39 | 7.74 |
| Price-to-Operating Cash Flow Ratio | -97.63 | 3.09 | -22.59 | -4.39 | 7.68 |
| Price-to-Earnings Growth (PEG) Ratio | -0.00 | 0.09 | 0.07 | 0.03 | -0.01 |
| Enterprise Value Multiple | -1.56 | 22.63 | 14.91 | -6.73 | -2.66 |
| Enterprise Value | 385.20M | 504.61M | 596.42M | 679.78M | 1.05B |
| EV to EBITDA | -1.56 | 22.63 | 14.91 | -6.73 | -2.66 |
| EV to Sales | 17.58 | 12.50 | 7.42 | 11.28 | 5.29 |
| EV to Free Cash Flow | -161.85 | 26.73 | -65.61 | -10.36 | 10.00 |
| EV to Operating Cash Flow | -161.85 | 12.70 | -65.71 | -10.36 | 9.92 |
| Tangible Book Value Per Share | -1.15 | -3.92 | -4.74 | -4.16 | -2.46 |
| Shareholders’ Equity Per Share | -1.13 | -3.89 | -4.59 | -4.01 | -2.31 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.09 | 0.08 | -0.03 | 0.04 |
| Revenue Per Share | 0.18 | 0.41 | 0.98 | 0.73 | 2.42 |
| Net Income Per Share | 1.68 | -0.29 | -0.56 | -1.65 | -4.85 |
| Tax Burden | 1.00 | 1.09 | 0.92 | 1.03 | 0.96 |
| Interest Burden | -0.82 | -1.20 | 1.80 | 1.26 | 1.04 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 1.06 | 0.56 | 0.32 | 0.46 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.01 | -1.53 | 0.18 | 0.50 | -0.25 |
Currency in HKD
