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Kai Yuan Holdings Limited (1215) Ratios
Kai Yuan Holdings Limited Ratios
HK:1215's free cash flow for Q2 2026 was $-5.36M. For the 2026 fiscal year, HK:1215's free cash flow was decreased by $-26.80M and operating cash flow was $21.44M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 9.81 | 14.73 | 0.76 | 12.71 | 15.84 |
| Quick Ratio | 9.80 | 14.71 | 0.76 | 12.70 | 15.83 |
| Cash Ratio | 8.86 | 12.06 | 0.58 | 7.56 | 13.58 |
| Solvency Ratio | -0.05 | 0.05 | 0.02 | -0.00 | -0.07 |
| Operating Cash Flow Ratio | 0.30 | 1.31 | 0.06 | 0.48 | 0.63 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.06 | 0.00 | 83.65 |
| Net Current Asset Value | $ -803.90M | $ -381.74M | $ -522.12M | $ -509.50M | $ -714.79M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.42 | 0.40 | 0.41 | 0.40 | 0.41 |
| Debt-to-Equity Ratio | 0.84 | 0.74 | 0.78 | 0.75 | 0.76 |
| Debt-to-Capital Ratio | 0.46 | 0.42 | 0.44 | 0.43 | 0.43 |
| Long-Term Debt-to-Capital Ratio | 0.45 | 0.42 | 0.00 | 0.43 | 0.43 |
| Financial Leverage Ratio | 1.97 | 1.85 | 1.90 | 1.87 | 1.87 |
| Debt Service Coverage Ratio | -0.10 | 0.82 | 0.08 | 0.95 | -1.35 |
| Interest Coverage Ratio | -0.41 | 0.49 | 0.14 | -0.80 | -4.30 |
| Debt to Market Cap | 5.36 | 7.19 | 6.17 | 5.67 | 3.71 |
| Interest Debt Per Share | 0.13 | 0.12 | 0.12 | 0.12 | 0.12 |
| Net Debt to EBITDA | -25.25 | 4.32 | 4.37 | 19.73 | -10.30 |
| Profitability Margins | |||||
| Gross Profit Margin | 3.71% | 26.80% | 24.01% | -0.52% | -47.18% |
| EBIT Margin | -33.92% | 13.94% | 30.26% | -0.36% | -109.14% |
| EBITDA Margin | -13.39% | 27.56% | 45.82% | 24.88% | -66.73% |
| Operating Profit Margin | -17.32% | 13.94% | 4.26% | -25.24% | -191.56% |
| Pretax Profit Margin | -75.75% | 15.18% | 0.29% | -31.88% | -180.84% |
| Net Profit Margin | -66.41% | 11.08% | -0.82% | -26.78% | -174.98% |
| Continuous Operations Profit Margin | -66.41% | 11.08% | -0.82% | -26.78% | -174.98% |
| Net Income Per EBT | 87.67% | 73.03% | -278.40% | 84.01% | 96.76% |
| EBT Per EBIT | 437.37% | 108.85% | 6.88% | 126.31% | 94.40% |
| Return on Assets (ROA) | -3.42% | 1.03% | -0.07% | -1.14% | -4.42% |
| Return on Equity (ROE) | -6.75% | 1.92% | -0.12% | -2.13% | -8.29% |
| Return on Capital Employed (ROCE) | -0.92% | 1.33% | 0.60% | -1.10% | -4.93% |
| Return on Invested Capital (ROIC) | -0.81% | 0.97% | -0.97% | -0.92% | -4.77% |
| Return on Tangible Assets | -3.43% | 1.03% | -0.07% | -1.14% | -4.42% |
| Earnings Yield | -43.39% | 18.70% | -0.98% | -16.09% | -40.19% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.92 | 24.53 | 1.65 | 0.85 | 0.99 |
| Payables Turnover | 80.78 | 58.30 | 85.00 | 21.56 | 102.11 |
| Inventory Turnover | 174.60 | 218.82 | 186.87 | 172.03 | 240.02 |
| Fixed Asset Turnover | 0.07 | 0.15 | 0.12 | 0.06 | 0.04 |
| Asset Turnover | 0.05 | 0.09 | 0.08 | 0.04 | 0.03 |
| Working Capital Turnover Ratio | 0.19 | 0.86 | 0.83 | 0.15 | 0.57 |
| Cash Conversion Cycle | 31.00 | 10.29 | 218.93 | 412.19 | 367.23 |
| Days of Sales Outstanding | 33.42 | 14.88 | 221.27 | 427.00 | 369.29 |
| Days of Inventory Outstanding | 2.09 | 1.67 | 1.95 | 2.12 | 1.52 |
| Days of Payables Outstanding | 4.52 | 6.26 | 4.29 | 16.93 | 3.57 |
| Operating Cycle | 35.51 | 16.55 | 223.23 | 429.12 | 370.81 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.00 | 0.01 | 0.01 | 0.00 | 0.00 |
| Free Cash Flow Per Share | -0.01 | 0.01 | 0.01 | -0.00 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | 0.28 | 21.74 | 29.84 | 0.59 | 2.38 |
| Capital Expenditure Coverage Ratio | 0.28 | 21.74 | 29.84 | 0.59 | 2.38 |
| Operating Cash Flow Coverage Ratio | 0.02 | 0.08 | 0.06 | 0.03 | 0.03 |
| Operating Cash Flow to Sales Ratio | 0.16 | 0.33 | 0.31 | 0.29 | 0.43 |
| Free Cash Flow Yield | -27.61% | 53.84% | 35.93% | -12.34% | 5.70% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.30 | 5.35 | -101.60 | -6.22 | -2.49 |
| Price-to-Sales (P/S) Ratio | 1.53 | 0.59 | 0.83 | 1.66 | 4.35 |
| Price-to-Book (P/B) Ratio | 0.16 | 0.10 | 0.13 | 0.13 | 0.21 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.62 | 1.86 | 2.78 | -8.10 | 17.54 |
| Price-to-Operating Cash Flow Ratio | 9.45 | 1.77 | 2.69 | 5.71 | 10.16 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | -0.00 | 1.08 | 0.08 | 0.05 |
| Enterprise Value Multiple | -36.69 | 6.47 | 6.18 | 26.42 | -16.82 |
| Enterprise Value | 943.13M | 576.91M | 831.10M | 1.01B | 1.05B |
| EV to EBITDA | -36.69 | 6.47 | 6.18 | 26.42 | -16.82 |
| EV to Sales | 4.91 | 1.78 | 2.83 | 6.57 | 11.23 |
| EV to Free Cash Flow | -11.62 | 5.59 | 9.50 | -32.00 | 45.23 |
| EV to Operating Cash Flow | 30.32 | 5.33 | 9.18 | 22.54 | 26.21 |
| Tangible Book Value Per Share | 0.15 | 0.15 | 0.15 | 0.15 | 0.16 |
| Shareholders’ Equity Per Share | 0.15 | 0.15 | 0.15 | 0.15 | 0.16 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.12 | 0.27 | 3.78 | 0.16 | 0.03 |
| Revenue Per Share | 0.02 | 0.03 | 0.02 | 0.01 | 0.01 |
| Net Income Per Share | -0.01 | 0.00 | -0.00 | -0.00 | -0.01 |
| Tax Burden | 0.88 | 0.73 | -2.78 | 0.84 | 0.97 |
| Interest Burden | 2.23 | 1.09 | 0.01 | 87.86 | 1.66 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.21 | 0.13 | 0.13 | 0.22 | 0.34 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.21 | 3.02 | -37.77 | -0.91 | -0.24 |
Currency in HKD
