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Wenling Zhejiang Measuring & Cutting Tools Trading Centre Company Limited Class H (1379) Ratios
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Wenling Zhejiang Measuring & Cutting Tools Trading Centre Company Limited Class H Ratios
HK:1379's free cash flow for Q2 2026 was ¥-36.81M. For the 2026 fiscal year, HK:1379's free cash flow was increased by ¥4.00 and operating cash flow was ¥-36.81M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.24 | 1.00 | 0.88 | 0.80 | 0.95 |
| Quick Ratio | 0.24 | 1.00 | 0.88 | 0.64 | 0.95 |
| Cash Ratio | 0.23 | 0.99 | 0.88 | 0.57 | 0.35 |
| Solvency Ratio | 0.06 | 0.05 | 0.08 | 0.15 | 0.10 |
| Operating Cash Flow Ratio | -0.04 | 0.36 | 0.49 | 0.56 | 0.50 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 7.55 |
| Net Current Asset Value | ¥ -278.47M | ¥ -227.09M | ¥ -250.61M | ¥ -273.91M | ¥ -263.21M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.37 | 1.39 | 1.40 | 1.47 | 1.63 |
| Debt Service Coverage Ratio | 99.10 | 0.00 | 0.00 | 7232.38 | 3.11 |
| Interest Coverage Ratio | 260.24 | 0.00 | 0.00 | 9906.00 | 87.68 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.05 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.20 |
| Net Debt to EBITDA | -0.84 | -1.87 | -2.13 | -0.92 | -0.97 |
| Profitability Margins | |||||
| Gross Profit Margin | 79.82% | 81.10% | 66.19% | 38.65% | 82.63% |
| EBIT Margin | 31.68% | 66.69% | 35.82% | 34.21% | 112.81% |
| EBITDA Margin | 32.66% | 67.54% | 36.24% | 34.36% | 114.43% |
| Operating Profit Margin | 65.35% | 31.31% | 33.71% | 34.33% | 112.81% |
| Pretax Profit Margin | 31.43% | 30.67% | 35.82% | 34.21% | 111.53% |
| Net Profit Margin | 23.65% | 22.04% | 28.25% | 24.91% | 82.71% |
| Continuous Operations Profit Margin | 23.65% | 22.04% | 28.25% | 24.91% | 82.71% |
| Net Income Per EBT | 75.25% | 71.86% | 78.89% | 72.81% | 74.17% |
| EBT Per EBIT | 48.09% | 97.94% | 106.26% | 99.66% | 98.86% |
| Return on Assets (ROA) | 1.48% | 1.35% | 2.41% | 4.92% | 3.82% |
| Return on Equity (ROE) | 2.04% | 1.88% | 3.38% | 7.24% | 6.21% |
| Return on Capital Employed (ROCE) | 4.43% | 2.08% | 3.10% | 7.60% | 6.36% |
| Return on Invested Capital (ROIC) | 3.33% | 1.50% | 2.45% | 5.54% | 4.65% |
| Return on Tangible Assets | 1.48% | 1.35% | 2.41% | 4.92% | 3.82% |
| Earnings Yield | 7.09% | 11.02% | 18.05% | 21.15% | 14.53% |
| Efficiency Ratios | |||||
| Receivables Turnover | 104.98 | 188.88 | 129.44 | -7.89 | 715.06 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 6.74 | 0.00 |
| Fixed Asset Turnover | 9.93 | 0.07 | 0.09 | 36.22 | 8.57 |
| Asset Turnover | 0.06 | 0.06 | 0.09 | 0.20 | 0.05 |
| Working Capital Turnover Ratio | -2.22 | -13.26 | -5.47 | -12.65 | -2.50 |
| Cash Conversion Cycle | 3.48 | 1.93 | 2.82 | 7.90 | 0.51 |
| Days of Sales Outstanding | 3.48 | 1.93 | 2.82 | -46.28 | 0.51 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 54.18 | 0.00 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 3.48 | 1.93 | 2.82 | 7.90 | 0.51 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.04 | 0.39 | 0.52 | 0.89 | 1.42 |
| Free Cash Flow Per Share | -0.05 | 0.39 | 0.51 | 0.89 | 1.42 |
| Dividend Paid and CapEx Coverage Ratio | -0.17 | 1.67 | 2.39 | 2.74 | 4196.07 |
| Capital Expenditure Coverage Ratio | -7.21 | 81.61 | 31.41 | 202.72 | 4196.07 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 7.55 |
| Operating Cash Flow to Sales Ratio | -0.05 | 0.46 | 0.43 | 0.31 | 1.98 |
| Free Cash Flow Yield | -1.58% | 22.81% | 26.81% | 26.11% | 34.77% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.37 | 9.07 | 5.54 | 4.73 | 6.88 |
| Price-to-Sales (P/S) Ratio | 3.34 | 2.00 | 1.57 | 1.18 | 5.69 |
| Price-to-Book (P/B) Ratio | 0.29 | 0.17 | 0.19 | 0.34 | 0.43 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -63.38 | 4.38 | 3.73 | 3.83 | 2.88 |
| Price-to-Operating Cash Flow Ratio | -72.17 | 4.33 | 3.61 | 3.81 | 2.88 |
| Price-to-Earnings Growth (PEG) Ratio | 2.73 | -0.21 | -0.10 | 0.21 | 0.27 |
| Enterprise Value Multiple | 9.38 | 1.09 | 2.19 | 2.51 | 4.00 |
| Enterprise Value | 211.05M | 50.36M | 76.34M | 199.14M | 262.03M |
| EV to EBITDA | 9.38 | 1.09 | 2.19 | 2.51 | 4.00 |
| EV to Sales | 3.06 | 0.74 | 0.79 | 0.86 | 4.58 |
| EV to Free Cash Flow | -58.17 | 1.61 | 1.89 | 2.80 | 2.31 |
| EV to Operating Cash Flow | -66.24 | 1.59 | 1.83 | 2.79 | 2.31 |
| Tangible Book Value Per Share | 9.99 | 10.02 | 10.06 | 9.92 | 9.52 |
| Shareholders’ Equity Per Share | 10.00 | 10.02 | 10.06 | 9.92 | 9.53 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.28 | 0.21 | 0.27 | 0.26 |
| Revenue Per Share | 0.86 | 0.85 | 1.20 | 2.89 | 0.72 |
| Net Income Per Share | 0.20 | 0.19 | 0.34 | 0.72 | 0.59 |
| Tax Burden | 0.75 | 0.72 | 0.79 | 0.73 | 0.74 |
| Interest Burden | 0.99 | 0.46 | 1.00 | 1.00 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.15 | 0.14 | 0.10 | 0.05 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.15 | 1.51 | 1.21 | 0.90 | 1.78 |
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