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YuanShengTai Dairy Farm (1431) Ratios
YuanShengTai Dairy Farm Ratios
HK:1431's free cash flow for Q2 2026 was $269.52M. For the 2026 fiscal year, HK:1431's free cash flow was decreased by $-396.45M and operating cash flow was $665.97M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.96 | 0.89 | 0.90 | 0.98 | 1.60 |
| Quick Ratio | 0.62 | 0.53 | 0.54 | 0.51 | 1.04 |
| Cash Ratio | 0.42 | 0.33 | 0.44 | 0.35 | 0.98 |
| Solvency Ratio | 0.29 | 0.15 | -0.05 | 0.05 | 0.16 |
| Operating Cash Flow Ratio | 0.60 | 0.53 | 0.33 | 0.48 | 0.74 |
| Short-Term Operating Cash Flow Coverage | 2.42 | 2.54 | 1.49 | 6.66 | 0.00 |
| Net Current Asset Value | $ -688.82M | $ -1.19B | $ -1.63B | $ -1.22B | $ -74.62M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.12 | 0.19 | 0.12 | 0.04 |
| Debt-to-Equity Ratio | 0.11 | 0.18 | 0.33 | 0.19 | 0.05 |
| Debt-to-Capital Ratio | 0.10 | 0.15 | 0.25 | 0.16 | 0.05 |
| Long-Term Debt-to-Capital Ratio | 0.03 | 0.09 | 0.15 | 0.12 | 0.04 |
| Financial Leverage Ratio | 1.42 | 1.57 | 1.75 | 1.56 | 1.32 |
| Debt Service Coverage Ratio | 2.37 | 2.21 | -0.30 | 2.97 | 131.84 |
| Interest Coverage Ratio | 38.88 | 20.62 | 14.15 | 37.92 | 102.80 |
| Debt to Market Cap | 0.57 | 1.29 | 2.58 | 0.90 | 0.21 |
| Interest Debt Per Share | 0.14 | 0.21 | 0.34 | 0.20 | 0.06 |
| Net Debt to EBITDA | -0.10 | 0.30 | -3.90 | 0.74 | -1.48 |
| Profitability Margins | |||||
| Gross Profit Margin | 39.98% | 37.01% | 26.75% | 24.96% | 26.98% |
| EBIT Margin | 35.20% | 32.50% | -13.66% | 18.49% | 20.44% |
| EBITDA Margin | 40.52% | 38.05% | -6.91% | 24.06% | 26.21% |
| Operating Profit Margin | 35.20% | 32.50% | 22.74% | 18.49% | 20.44% |
| Pretax Profit Margin | 20.25% | 11.58% | -15.27% | 1.09% | 8.84% |
| Net Profit Margin | 20.21% | 11.63% | -15.38% | 1.09% | 8.84% |
| Continuous Operations Profit Margin | 20.21% | 11.63% | -15.38% | 1.09% | 8.84% |
| Net Income Per EBT | 99.84% | 100.42% | 100.73% | 100.00% | 100.00% |
| EBT Per EBIT | 57.52% | 35.62% | -67.16% | 5.91% | 43.24% |
| Return on Assets (ROA) | 6.73% | 3.73% | -4.07% | 0.29% | 2.35% |
| Return on Equity (ROE) | 9.58% | 5.86% | -7.13% | 0.45% | 3.11% |
| Return on Capital Employed (ROCE) | 15.00% | 13.75% | 8.12% | 6.16% | 6.36% |
| Return on Invested Capital (ROIC) | 13.98% | 12.87% | 7.49% | -24.59% | 6.34% |
| Return on Tangible Assets | 6.73% | 3.73% | -4.07% | 0.29% | 2.35% |
| Earnings Yield | 51.10% | 43.17% | -64.98% | 2.45% | 17.05% |
| Efficiency Ratios | |||||
| Receivables Turnover | 165.96 | 72.81 | 26.74 | 80.35 | 33.60 |
| Payables Turnover | 4.94 | 3.61 | 3.39 | 4.04 | 4.60 |
| Inventory Turnover | 2.65 | 2.39 | 2.04 | 1.99 | 2.39 |
| Fixed Asset Turnover | 0.42 | 0.41 | 0.36 | 0.35 | 0.36 |
| Asset Turnover | 0.33 | 0.32 | 0.26 | 0.26 | 0.27 |
| Working Capital Turnover Ratio | -18.91 | -11.81 | -18.02 | 7.57 | 2.47 |
| Cash Conversion Cycle | 66.24 | 56.70 | 85.36 | 97.36 | 84.32 |
| Days of Sales Outstanding | 2.20 | 5.01 | 13.65 | 4.54 | 10.86 |
| Days of Inventory Outstanding | 137.95 | 152.81 | 179.24 | 183.25 | 152.87 |
| Days of Payables Outstanding | 73.91 | 101.13 | 107.53 | 90.44 | 79.42 |
| Operating Cycle | 140.15 | 157.83 | 192.89 | 187.79 | 163.73 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.22 | 0.22 | 0.15 | 0.17 | 0.15 |
| Free Cash Flow Per Share | 0.04 | 0.03 | -0.09 | -0.17 | -0.06 |
| Dividend Paid and CapEx Coverage Ratio | 1.24 | 1.14 | 0.62 | 0.50 | 0.72 |
| Capital Expenditure Coverage Ratio | 1.24 | 1.14 | 0.62 | 0.50 | 0.72 |
| Operating Cash Flow Coverage Ratio | 1.66 | 1.09 | 0.46 | 0.84 | 2.68 |
| Operating Cash Flow to Sales Ratio | 0.39 | 0.40 | 0.32 | 0.38 | 0.41 |
| Free Cash Flow Yield | 19.31% | 18.01% | -82.89% | -84.54% | -30.09% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 1.87 | 2.32 | -1.54 | 40.80 | 5.86 |
| Price-to-Sales (P/S) Ratio | 0.40 | 0.27 | 0.24 | 0.45 | 0.52 |
| Price-to-Book (P/B) Ratio | 0.19 | 0.14 | 0.11 | 0.18 | 0.18 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 5.18 | 5.55 | -1.21 | -1.18 | -3.32 |
| Price-to-Operating Cash Flow Ratio | 1.01 | 0.68 | 0.74 | 1.17 | 1.28 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.01 | 0.00 | -0.48 | -0.08 |
| Enterprise Value Multiple | 0.88 | 1.01 | -7.33 | 2.59 | 0.49 |
| Enterprise Value | 944.34M | 977.61M | 1.12B | 1.30B | 229.80M |
| EV to EBITDA | 0.88 | 1.01 | -7.33 | 2.59 | 0.49 |
| EV to Sales | 0.35 | 0.38 | 0.51 | 0.62 | 0.13 |
| EV to Free Cash Flow | 4.64 | 7.90 | -2.58 | -1.66 | -0.83 |
| EV to Operating Cash Flow | 0.91 | 0.96 | 1.58 | 1.63 | 0.32 |
| Tangible Book Value Per Share | 1.20 | 1.08 | 1.02 | 1.08 | 1.08 |
| Shareholders’ Equity Per Share | 1.20 | 1.08 | 1.02 | 1.08 | 1.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.00 | -0.01 | 5.08 | 0.00 |
| Revenue Per Share | 0.57 | 0.54 | 0.47 | 0.45 | 0.38 |
| Net Income Per Share | 0.11 | 0.06 | -0.07 | 0.00 | 0.03 |
| Tax Burden | 1.00 | 1.00 | 1.01 | 1.00 | 1.00 |
| Interest Burden | 0.58 | 0.36 | 1.12 | 0.06 | 0.43 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.05 | 0.06 | 0.06 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.88 | 3.43 | -2.10 | 35.01 | 4.59 |
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