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361 Degrees International (1361) Ratios
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361 Degrees International Ratios
HK:1361's free cash flow for Q2 2026 was ¥591.94M. For the 2026 fiscal year, HK:1361's free cash flow was decreased by ¥-14.64M and operating cash flow was ¥606.58M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.34 | 3.59 | 3.76 | 3.88 | 3.78 |
| Quick Ratio | 2.81 | 2.96 | 3.32 | 3.48 | 3.45 |
| Cash Ratio | 1.07 | 1.27 | 1.16 | 1.33 | 1.25 |
| Solvency Ratio | 0.37 | 0.34 | 0.31 | 0.27 | 0.25 |
| Operating Cash Flow Ratio | 0.21 | 0.02 | 0.13 | 0.13 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 2.66 | 1.49 | 8.50 | 1.98 | 1.79 |
| Net Current Asset Value | ¥ 8.97B | ¥ 8.47B | ¥ 8.28B | ¥ 8.27B | ¥ 7.40B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Debt-to-Equity Ratio | 0.03 | 0.03 | 0.03 | 0.04 | 0.03 |
| Debt-to-Capital Ratio | 0.03 | 0.03 | 0.03 | 0.04 | 0.03 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.02 | 0.03 | 0.01 | 0.00 |
| Financial Leverage Ratio | 1.43 | 1.43 | 1.44 | 1.57 | 1.58 |
| Debt Service Coverage Ratio | 4.72 | 21.32 | 16.66 | 4.44 | 3.79 |
| Interest Coverage Ratio | 168.19 | 117.13 | 68.63 | 114.16 | 111.39 |
| Debt to Market Cap | 0.03 | 0.03 | 0.05 | 0.05 | 0.03 |
| Interest Debt Per Share | 0.15 | 0.13 | 0.15 | 0.15 | 0.11 |
| Net Debt to EBITDA | -2.02 | -2.41 | -2.26 | -3.12 | -2.77 |
| Profitability Margins | |||||
| Gross Profit Margin | 41.53% | 41.53% | 41.10% | 40.52% | 41.67% |
| EBIT Margin | 15.75% | 15.65% | 16.43% | 15.43% | 17.78% |
| EBITDA Margin | 16.88% | 16.41% | 17.32% | 16.42% | 19.02% |
| Operating Profit Margin | 15.85% | 15.65% | 16.43% | 15.43% | 18.25% |
| Pretax Profit Margin | 15.76% | 15.51% | 16.19% | 15.30% | 17.61% |
| Net Profit Margin | 11.74% | 11.40% | 11.41% | 10.73% | 10.14% |
| Continuous Operations Profit Margin | 12.00% | 11.84% | 12.35% | 11.73% | 12.51% |
| Net Income Per EBT | 74.51% | 73.50% | 70.52% | 70.17% | 57.57% |
| EBT Per EBIT | 99.41% | 99.15% | 98.54% | 99.12% | 96.49% |
| Return on Assets (ROA) | 9.08% | 8.56% | 7.36% | 6.01% | 5.35% |
| Return on Equity (ROE) | 12.98% | 12.25% | 10.59% | 9.41% | 8.45% |
| Return on Capital Employed (ROCE) | 16.70% | 15.68% | 13.87% | 11.27% | 12.64% |
| Return on Invested Capital (ROIC) | 12.36% | 11.91% | 10.53% | 8.47% | 8.76% |
| Return on Tangible Assets | 9.10% | 8.56% | 8.37% | 7.14% | 5.35% |
| Earnings Yield | 11.63% | 13.95% | 15.50% | 12.29% | 8.93% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.27 | 2.23 | 2.16 | 2.30 | 2.28 |
| Payables Turnover | 4.99 | 4.42 | 3.31 | 2.76 | 2.77 |
| Inventory Turnover | 3.15 | 2.79 | 3.67 | 3.50 | 3.88 |
| Fixed Asset Turnover | 9.77 | 9.50 | 9.72 | 7.96 | 6.40 |
| Asset Turnover | 0.77 | 0.75 | 0.64 | 0.56 | 0.53 |
| Working Capital Turnover Ratio | 1.26 | 1.17 | 1.00 | 0.88 | 0.86 |
| Cash Conversion Cycle | 203.47 | 212.21 | 158.29 | 130.33 | 122.09 |
| Days of Sales Outstanding | 160.87 | 164.02 | 169.25 | 158.56 | 159.92 |
| Days of Inventory Outstanding | 115.75 | 130.69 | 99.35 | 104.25 | 93.96 |
| Days of Payables Outstanding | 73.15 | 82.51 | 110.31 | 132.48 | 131.79 |
| Operating Cycle | 276.61 | 294.71 | 268.60 | 262.81 | 253.88 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.38 | 0.03 | 0.20 | 0.18 | 0.18 |
| Free Cash Flow Per Share | 0.25 | -0.10 | 0.17 | 0.17 | 0.18 |
| Dividend Paid and CapEx Coverage Ratio | 0.94 | 0.08 | 2.20 | 12.29 | 38.75 |
| Capital Expenditure Coverage Ratio | 2.86 | 0.26 | 6.37 | 12.29 | 38.75 |
| Operating Cash Flow Coverage Ratio | 2.57 | 0.26 | 1.38 | 1.30 | 1.78 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.01 | 0.05 | 0.05 | 0.06 |
| Free Cash Flow Yield | 4.59% | -2.42% | 5.54% | 5.75% | 5.38% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.64 | 7.17 | 6.45 | 8.14 | 11.19 |
| Price-to-Sales (P/S) Ratio | 1.01 | 0.82 | 0.74 | 0.87 | 1.14 |
| Price-to-Book (P/B) Ratio | 1.12 | 0.88 | 0.68 | 0.77 | 0.95 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 21.78 | -41.41 | 18.04 | 17.40 | 18.59 |
| Price-to-Operating Cash Flow Ratio | 14.16 | 117.95 | 15.21 | 15.98 | 18.11 |
| Price-to-Earnings Growth (PEG) Ratio | 0.69 | 0.33 | 0.23 | 0.34 | 0.25 |
| Enterprise Value Multiple | 3.97 | 2.57 | 1.99 | 2.20 | 3.20 |
| Enterprise Value | 7.46B | 4.24B | 2.90B | 2.51B | 3.61B |
| EV to EBITDA | 3.97 | 2.57 | 1.99 | 2.20 | 3.20 |
| EV to Sales | 0.67 | 0.42 | 0.34 | 0.36 | 0.61 |
| EV to Free Cash Flow | 14.43 | -21.34 | 8.43 | 7.19 | 9.95 |
| EV to Operating Cash Flow | 9.39 | 60.80 | 7.11 | 6.60 | 9.69 |
| Tangible Book Value Per Share | 5.09 | 4.75 | 3.94 | 3.60 | 4.14 |
| Shareholders’ Equity Per Share | 4.88 | 4.53 | 4.39 | 3.84 | 3.44 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.24 | 0.24 | 0.23 | 0.29 |
| Revenue Per Share | 5.39 | 4.87 | 4.07 | 3.37 | 2.87 |
| Net Income Per Share | 0.63 | 0.56 | 0.46 | 0.36 | 0.29 |
| Tax Burden | 0.75 | 0.73 | 0.71 | 0.70 | 0.58 |
| Interest Burden | 1.00 | 0.99 | 0.99 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.03 | 0.04 | 0.00 | 0.04 | 0.04 |
| SG&A to Revenue | 0.28 | 0.29 | 0.07 | 0.08 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| Income Quality | 0.61 | 0.04 | 0.30 | 0.36 | 0.36 |
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