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China New City Commercial Development Ltd (1321) Ratios
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China New City Commercial Development Ltd Ratios
HK:1321's free cash flow for Q2 2026 was ¥-348.07M. For the 2026 fiscal year, HK:1321's free cash flow was decreased by ¥-7.06M and operating cash flow was ¥-341.02M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.00 | 1.12 | 0.84 | 0.93 | 1.05 |
| Quick Ratio | -5.96 | 0.30 | 0.15 | 0.31 | 0.53 |
| Cash Ratio | 0.67 | 0.17 | 0.03 | 0.15 | 0.28 |
| Solvency Ratio | -0.02 | 0.08 | -0.03 | -0.03 | -0.02 |
| Operating Cash Flow Ratio | -5.18 | 0.22 | 0.13 | -0.03 | 0.14 |
| Short-Term Operating Cash Flow Coverage | -5.18 | 1.02 | 1.17 | -0.16 | 0.53 |
| Net Current Asset Value | ¥ -7.02B | ¥ -2.39B | ¥ -4.21B | ¥ -4.08B | ¥ -3.84B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.39 | 0.26 | 0.24 | 0.28 | 0.31 |
| Debt-to-Equity Ratio | 1.12 | 0.65 | 0.69 | 0.82 | 0.87 |
| Debt-to-Capital Ratio | 0.53 | 0.39 | 0.41 | 0.45 | 0.47 |
| Long-Term Debt-to-Capital Ratio | 0.51 | 0.31 | 0.35 | 0.35 | 0.36 |
| Financial Leverage Ratio | 2.87 | 2.54 | 2.85 | 2.97 | 2.82 |
| Debt Service Coverage Ratio | -0.22 | 0.61 | -0.25 | -0.08 | -0.07 |
| Interest Coverage Ratio | -0.66 | 15.16 | 0.25 | -1.83 | -0.97 |
| Debt to Market Cap | 4.88 | 2.25 | 2.35 | 2.13 | 2.78 |
| Interest Debt Per Share | 2.74 | 1.76 | 1.67 | 2.15 | 2.50 |
| Net Debt to EBITDA | -188.27 | 1.89 | -13.67 | -23.41 | -31.00 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.31% | 50.18% | 28.38% | 19.83% | 24.85% |
| EBIT Margin | -18.76% | 30.42% | -28.88% | -43.15% | -24.76% |
| EBITDA Margin | -3.51% | 33.39% | -17.36% | -23.41% | -11.85% |
| Operating Profit Margin | -18.76% | 43.66% | 1.97% | -43.15% | -24.76% |
| Pretax Profit Margin | -49.92% | 27.55% | -36.74% | -80.69% | -31.80% |
| Net Profit Margin | -37.34% | 12.28% | -31.15% | -73.09% | -33.88% |
| Continuous Operations Profit Margin | -39.34% | 11.84% | -32.77% | -78.01% | -34.76% |
| Net Income Per EBT | 74.80% | 44.58% | 84.78% | 90.58% | 106.54% |
| EBT Per EBIT | 266.01% | 63.09% | -1868.48% | 186.98% | 128.44% |
| Return on Assets (ROA) | -2.13% | 3.76% | -2.99% | -2.85% | -1.90% |
| Return on Equity (ROE) | -6.11% | 9.57% | -8.51% | -8.47% | -5.37% |
| Return on Capital Employed (ROCE) | -1.09% | 21.51% | 0.31% | -2.85% | -2.19% |
| Return on Invested Capital (ROIC) | -1.07% | 8.18% | 0.26% | -6.46% | -4.52% |
| Return on Tangible Assets | -2.13% | 3.76% | -2.99% | -2.85% | -1.91% |
| Earnings Yield | -26.59% | 33.35% | -30.39% | -22.98% | -17.70% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.63 | 9.38 | 18.53 | 12.38 | 21.12 |
| Payables Turnover | 0.71 | 1.32 | 1.62 | 0.79 | 1.36 |
| Inventory Turnover | 0.22 | 0.50 | 0.25 | 0.12 | 0.22 |
| Fixed Asset Turnover | 0.35 | 1.86 | 0.54 | 0.24 | 0.34 |
| Asset Turnover | 0.06 | 0.31 | 0.10 | 0.04 | 0.06 |
| Working Capital Turnover Ratio | 0.88 | -32.40 | -2.02 | -7.14 | 0.73 |
| Cash Conversion Cycle | 1752.94 | 497.16 | 1237.44 | 2544.49 | 1390.72 |
| Days of Sales Outstanding | 583.81 | 38.93 | 19.70 | 29.48 | 17.28 |
| Days of Inventory Outstanding | 1683.82 | 733.75 | 1443.63 | 2975.68 | 1641.59 |
| Days of Payables Outstanding | 514.69 | 275.52 | 225.89 | 460.67 | 268.16 |
| Operating Cycle | 2267.63 | 772.68 | 1463.32 | 3005.16 | 1658.88 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.73 | 0.54 | 0.34 | -0.11 | 0.40 |
| Free Cash Flow Per Share | -0.77 | 0.52 | 0.30 | -0.17 | 0.35 |
| Dividend Paid and CapEx Coverage Ratio | -19.64 | 24.29 | 9.65 | -1.81 | 6.84 |
| Capital Expenditure Coverage Ratio | -19.64 | 24.29 | 9.65 | -1.81 | 6.84 |
| Operating Cash Flow Coverage Ratio | -0.28 | 0.32 | 0.21 | -0.05 | 0.17 |
| Operating Cash Flow to Sales Ratio | -1.91 | 0.27 | 0.53 | -0.36 | 0.93 |
| Free Cash Flow Yield | -143.17% | 69.35% | 46.09% | -17.70% | 41.62% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.85 | 3.00 | -3.29 | -4.35 | -5.65 |
| Price-to-Sales (P/S) Ratio | 1.40 | 0.37 | 1.03 | 3.18 | 1.91 |
| Price-to-Book (P/B) Ratio | 0.23 | 0.29 | 0.28 | 0.37 | 0.30 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -0.70 | 1.44 | 2.17 | -5.65 | 2.40 |
| Price-to-Operating Cash Flow Ratio | -0.73 | 1.38 | 1.94 | -8.77 | 2.05 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.01 | 0.36 | -0.09 | 0.01 |
| Enterprise Value Multiple | -228.23 | 2.99 | -19.58 | -36.99 | -47.16 |
| Enterprise Value | 5.93B | 4.10B | 4.41B | 5.13B | 4.87B |
| EV to EBITDA | -228.23 | 2.99 | -19.58 | -36.99 | -47.16 |
| EV to Sales | 8.02 | 1.00 | 3.40 | 8.66 | 5.59 |
| EV to Free Cash Flow | -3.99 | 3.92 | 7.19 | -15.38 | 7.01 |
| EV to Operating Cash Flow | -4.19 | 3.75 | 6.45 | -23.88 | 5.99 |
| Tangible Book Value Per Share | 2.38 | 2.66 | 2.41 | 2.63 | 2.84 |
| Shareholders’ Equity Per Share | 2.34 | 2.62 | 2.36 | 2.54 | 2.74 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.21 | 0.57 | 0.11 | 0.03 | -0.09 |
| Revenue Per Share | 0.38 | 2.04 | 0.65 | 0.29 | 0.43 |
| Net Income Per Share | -0.14 | 0.25 | -0.20 | -0.22 | -0.15 |
| Tax Burden | 0.75 | 0.45 | 0.85 | 0.91 | 1.07 |
| Interest Burden | 2.66 | 0.91 | 1.27 | 1.87 | 1.28 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.31 | 0.07 | 0.13 | 0.38 | 0.29 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 3.83 | 0.97 | -1.43 | 0.50 | -2.75 |
Currency in CNY
