Want to see HK:1305 full AI Analyst Report?
Wai Chi Holdings Co., Ltd. (1305) Ratios
Wai Chi Holdings Co., Ltd. Ratios
HK:1305's free cash flow for Q2 2026 was $-178.15M. For the 2026 fiscal year, HK:1305's free cash flow was decreased by $-47.50M and operating cash flow was $-130.65M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.21 | 1.29 | 1.30 | 1.14 | 1.13 |
| Quick Ratio | 1.10 | 1.15 | 1.12 | 1.00 | 0.93 |
| Cash Ratio | 0.46 | 0.18 | 0.23 | 0.14 | 0.07 |
| Solvency Ratio | 0.06 | 0.05 | 0.06 | 0.06 | 0.07 |
| Operating Cash Flow Ratio | 0.12 | 0.09 | -0.09 | 0.17 | 0.16 |
| Short-Term Operating Cash Flow Coverage | 0.74 | 0.47 | -0.50 | 0.72 | 0.78 |
| Net Current Asset Value | $ 373.60M | $ 493.90M | $ 448.92M | $ 244.42M | $ 172.35M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.12 | 0.14 | 0.12 | 0.17 | 0.14 |
| Debt-to-Equity Ratio | 0.37 | 0.43 | 0.32 | 0.55 | 0.42 |
| Debt-to-Capital Ratio | 0.27 | 0.30 | 0.24 | 0.36 | 0.30 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.10 | 3.09 | 2.77 | 3.30 | 2.97 |
| Debt Service Coverage Ratio | 0.44 | 0.37 | 0.42 | 0.33 | 0.42 |
| Interest Coverage Ratio | 2.23 | 2.01 | 0.02 | 0.97 | 1.67 |
| Debt to Market Cap | 2.08 | 1.84 | 1.17 | 1.33 | 1.20 |
| Interest Debt Per Share | 1.78 | 1.99 | 1.44 | 2.30 | 1.79 |
| Net Debt to EBITDA | -3.45 | 0.37 | -0.60 | 1.25 | 1.49 |
| Profitability Margins | |||||
| Gross Profit Margin | 15.76% | 15.31% | 13.53% | 11.85% | 14.68% |
| EBIT Margin | 3.72% | 4.40% | 3.86% | 4.48% | 5.04% |
| EBITDA Margin | 6.22% | 6.49% | 6.59% | 7.19% | 8.08% |
| Operating Profit Margin | 3.72% | 4.40% | 0.05% | 1.76% | 3.90% |
| Pretax Profit Margin | 2.10% | 2.30% | 1.96% | 2.67% | 2.70% |
| Net Profit Margin | 1.99% | 1.97% | 1.83% | 2.70% | 2.68% |
| Continuous Operations Profit Margin | 1.96% | 1.98% | 1.85% | 2.65% | 2.70% |
| Net Income Per EBT | 94.79% | 85.60% | 93.63% | 101.25% | 99.22% |
| EBT Per EBIT | 56.33% | 52.20% | 4200.32% | 151.67% | 69.13% |
| Return on Assets (ROA) | 1.71% | 1.69% | 1.52% | 2.20% | 2.12% |
| Return on Equity (ROE) | 5.30% | 5.23% | 4.20% | 7.26% | 6.29% |
| Return on Capital Employed (ROCE) | 9.59% | 11.26% | 0.11% | 4.58% | 8.81% |
| Return on Invested Capital (ROIC) | 6.77% | 7.01% | 0.08% | 2.98% | 6.34% |
| Return on Tangible Assets | 1.71% | 1.69% | 1.52% | 2.55% | 1.94% |
| Earnings Yield | 33.66% | 24.65% | 15.66% | 17.83% | 18.84% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.04 | 2.06 | 1.87 | 2.27 | 1.91 |
| Payables Turnover | 3.26 | 1.47 | 1.46 | 1.47 | 1.41 |
| Inventory Turnover | 9.88 | 7.88 | 6.46 | 7.06 | 5.26 |
| Fixed Asset Turnover | 6.57 | 6.77 | 5.54 | 6.14 | 4.67 |
| Asset Turnover | 0.86 | 0.86 | 0.83 | 0.81 | 0.79 |
| Working Capital Turnover Ratio | 5.44 | 4.85 | 5.50 | 9.38 | 8.85 |
| Cash Conversion Cycle | 104.36 | -25.01 | 1.74 | -36.16 | 1.37 |
| Days of Sales Outstanding | 179.23 | 177.14 | 195.49 | 161.00 | 191.06 |
| Days of Inventory Outstanding | 36.93 | 46.30 | 56.50 | 51.71 | 69.43 |
| Days of Payables Outstanding | 111.80 | 248.45 | 250.25 | 248.86 | 259.11 |
| Operating Cycle | 216.16 | 223.44 | 251.99 | 212.70 | 260.49 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.04 | 0.74 | -0.62 | 1.47 | 1.18 |
| Free Cash Flow Per Share | 0.74 | 0.44 | -1.10 | 1.24 | 1.06 |
| Dividend Paid and CapEx Coverage Ratio | 3.41 | 2.47 | -1.28 | 6.31 | 10.07 |
| Capital Expenditure Coverage Ratio | 3.41 | 2.47 | -1.28 | 6.31 | 10.07 |
| Operating Cash Flow Coverage Ratio | 0.66 | 0.42 | -0.49 | 0.70 | 0.74 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.07 | -0.07 | 0.14 | 0.13 |
| Free Cash Flow Yield | 108.13% | 50.99% | -104.24% | 80.08% | 84.21% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 2.96 | 4.06 | 6.39 | 5.61 | 5.31 |
| Price-to-Sales (P/S) Ratio | 0.06 | 0.08 | 0.12 | 0.15 | 0.14 |
| Price-to-Book (P/B) Ratio | 0.16 | 0.21 | 0.27 | 0.41 | 0.33 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 0.92 | 1.96 | -0.96 | 1.25 | 1.19 |
| Price-to-Operating Cash Flow Ratio | 0.65 | 1.17 | -1.71 | 1.05 | 1.07 |
| Price-to-Earnings Growth (PEG) Ratio | 0.31 | 0.17 | -0.16 | 0.34 | 0.07 |
| Enterprise Value Multiple | -2.50 | 1.60 | 1.18 | 3.36 | 3.25 |
| Enterprise Value | -393.65M | 245.90M | 154.07M | 535.91M | 504.39M |
| EV to EBITDA | -2.50 | 1.60 | 1.18 | 3.36 | 3.25 |
| EV to Sales | -0.16 | 0.10 | 0.08 | 0.24 | 0.26 |
| EV to Free Cash Flow | -2.44 | 2.55 | -0.64 | 1.99 | 2.19 |
| EV to Operating Cash Flow | -1.72 | 1.52 | -1.13 | 1.68 | 1.97 |
| Tangible Book Value Per Share | 4.33 | 4.07 | 3.96 | 2.08 | 3.78 |
| Shareholders’ Equity Per Share | 4.32 | 4.06 | 3.95 | 3.81 | 3.77 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.07 | 0.14 | 0.06 | 0.01 | -0.00 |
| Revenue Per Share | 11.51 | 10.77 | 9.05 | 10.22 | 8.87 |
| Net Income Per Share | 0.23 | 0.21 | 0.17 | 0.28 | 0.24 |
| Tax Burden | 0.95 | 0.86 | 0.94 | 1.01 | 0.99 |
| Interest Burden | 0.56 | 0.52 | 0.51 | 0.60 | 0.54 |
| Research & Development to Revenue | 0.05 | 0.04 | 0.04 | 0.04 | 0.03 |
| SG&A to Revenue | 0.07 | 0.07 | 0.06 | 0.05 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | -0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.55 | 2.97 | -3.73 | 5.40 | 4.92 |
Currency in HKD