Want to see HK:1355 full AI Analyst Report?
Legend Strategy International Holdings Group Co., Ltd. (1355) Ratios
Legend Strategy International Holdings Group Co., Ltd. Ratios
HK:1355's free cash flow for Q2 2026 was $5.85M. For the 2026 fiscal year, HK:1355's free cash flow was decreased by $-1.33M and operating cash flow was $7.18M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.23 | 0.24 | 0.11 | 0.32 | 0.31 |
| Quick Ratio | 0.23 | 0.24 | 0.11 | 0.32 | 0.30 |
| Cash Ratio | 0.03 | 0.19 | 0.03 | 0.03 | 0.17 |
| Solvency Ratio | -0.16 | -0.07 | -0.04 | 0.11 | 0.14 |
| Operating Cash Flow Ratio | -0.38 | 0.33 | 0.43 | 0.10 | 0.35 |
| Short-Term Operating Cash Flow Coverage | -0.75 | 0.85 | 1.28 | 0.34 | 1.34 |
| Net Current Asset Value | $ -163.38M | $ -162.60M | $ -200.84M | $ -187.62M | $ -215.69M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 2.02 | 2.20 | 1.43 | 0.90 | 0.85 |
| Debt-to-Equity Ratio | -4.60 | -3.90 | -5.00 | 80.74 | 16.52 |
| Debt-to-Capital Ratio | 1.28 | 1.35 | 1.25 | 0.99 | 0.94 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | -2.28 | -1.77 | -3.50 | 90.07 | 19.49 |
| Debt Service Coverage Ratio | -0.43 | 0.23 | -0.81 | 0.59 | 1.11 |
| Interest Coverage Ratio | -7.05 | -5.31 | -9.16 | -1.68 | 0.98 |
| Debt to Market Cap | 0.36 | 0.33 | 0.27 | 0.26 | 0.17 |
| Interest Debt Per Share | 0.17 | 0.36 | 0.42 | 0.41 | 0.47 |
| Net Debt to EBITDA | -7.73 | 14.42 | -7.56 | 7.91 | 4.97 |
| Profitability Margins | |||||
| Gross Profit Margin | 2.16% | 53.26% | 67.03% | 10.92% | 22.15% |
| EBIT Margin | -67.07% | 4.01% | -78.19% | -13.87% | 11.24% |
| EBITDA Margin | -40.27% | 25.76% | -35.06% | 34.81% | 53.95% |
| Operating Profit Margin | -67.07% | -76.68% | -78.16% | -19.59% | 11.27% |
| Pretax Profit Margin | -88.45% | -91.13% | -86.72% | -25.56% | -0.21% |
| Net Profit Margin | -84.85% | -51.91% | -56.43% | -12.37% | 7.05% |
| Continuous Operations Profit Margin | -88.45% | -97.73% | -91.29% | -28.01% | -5.69% |
| Net Income Per EBT | 95.93% | 56.97% | 65.07% | 48.40% | -3318.00% |
| EBT Per EBIT | 131.87% | 118.85% | 110.95% | 130.50% | -1.89% |
| Return on Assets (ROA) | -54.12% | -28.14% | -29.99% | -3.97% | 2.07% |
| Return on Equity (ROE) | 123.50% | 49.86% | 105.03% | -357.85% | 40.39% |
| Return on Capital Employed (ROCE) | 554.46% | -1750.56% | -115.18% | -11.71% | 5.15% |
| Return on Invested Capital (ROIC) | -57.53% | -51.88% | -53.24% | -7.94% | 3.94% |
| Return on Tangible Assets | -54.12% | -28.14% | -29.99% | -4.01% | 2.09% |
| Earnings Yield | -36.09% | -24.53% | -37.35% | -7.30% | 3.64% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.76 | 42.16 | 63.18 | 3.95 | 14.74 |
| Payables Turnover | 16.41 | 8.77 | 14.59 | 56.58 | 33.29 |
| Inventory Turnover | 134.94 | 47.31 | 58.09 | 163.15 | 144.94 |
| Fixed Asset Turnover | 1.18 | 0.75 | 0.60 | 0.40 | 0.34 |
| Asset Turnover | 0.64 | 0.54 | 0.53 | 0.32 | 0.29 |
| Working Capital Turnover Ratio | -0.84 | -0.64 | -1.01 | -1.04 | -1.21 |
| Cash Conversion Cycle | 22.12 | -25.24 | -12.96 | 88.26 | 16.31 |
| Days of Sales Outstanding | 41.65 | 8.66 | 5.78 | 92.48 | 24.76 |
| Days of Inventory Outstanding | 2.70 | 7.72 | 6.28 | 2.24 | 2.52 |
| Days of Payables Outstanding | 22.24 | 41.61 | 25.02 | 6.45 | 10.96 |
| Operating Cycle | 44.36 | 16.37 | 12.06 | 94.71 | 27.27 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.03 | 0.05 | 0.08 | 0.02 | 0.07 |
| Free Cash Flow Per Share | -0.05 | 0.05 | 0.08 | 0.01 | 0.03 |
| Dividend Paid and CapEx Coverage Ratio | -1.93 | 95.17 | 54.26 | 3.18 | 1.86 |
| Capital Expenditure Coverage Ratio | -1.93 | 95.17 | 54.26 | 3.18 | 1.86 |
| Operating Cash Flow Coverage Ratio | -0.20 | 0.15 | 0.19 | 0.05 | 0.15 |
| Operating Cash Flow to Sales Ratio | -0.64 | 0.60 | 0.52 | 0.15 | 0.43 |
| Free Cash Flow Yield | -41.13% | 27.89% | 33.76% | 6.01% | 10.28% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.77 | -4.08 | -2.68 | -13.69 | 27.48 |
| Price-to-Sales (P/S) Ratio | 2.35 | 2.12 | 1.51 | 1.69 | 1.94 |
| Price-to-Book (P/B) Ratio | -3.42 | -2.03 | -2.81 | 48.99 | 11.10 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.43 | 3.59 | 2.96 | 16.65 | 9.73 |
| Price-to-Operating Cash Flow Ratio | -3.69 | 3.55 | 2.91 | 11.42 | 4.50 |
| Price-to-Earnings Growth (PEG) Ratio | -2.47 | 0.09 | -0.01 | 0.05 | 0.19 |
| Enterprise Value Multiple | -13.57 | 22.64 | -11.87 | 12.77 | 8.57 |
| Enterprise Value | 280.36M | 237.24M | 281.61M | 280.13M | 326.08M |
| EV to EBITDA | -13.57 | 22.64 | -11.87 | 12.77 | 8.57 |
| EV to Sales | 5.46 | 5.83 | 4.16 | 4.45 | 4.62 |
| EV to Free Cash Flow | -5.65 | 9.88 | 8.16 | 43.70 | 23.19 |
| EV to Operating Cash Flow | -8.58 | 9.78 | 8.01 | 29.97 | 10.73 |
| Tangible Book Value Per Share | -0.11 | -0.22 | -0.18 | -0.05 | -0.01 |
| Shareholders’ Equity Per Share | -0.04 | -0.09 | -0.08 | 0.00 | 0.03 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.07 | -0.05 | -0.10 | -25.77 |
| Revenue Per Share | 0.05 | 0.09 | 0.15 | 0.14 | 0.16 |
| Net Income Per Share | -0.05 | -0.04 | -0.09 | -0.02 | 0.01 |
| Tax Burden | 0.96 | 0.57 | 0.65 | 0.48 | -33.18 |
| Interest Burden | 1.32 | -22.72 | 1.11 | 1.84 | -0.02 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.25 | 0.34 | 0.04 | 0.13 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.75 | -0.65 | -0.60 | -0.58 | -202.64 |
Currency in HKD