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Xiamen Yan Palace Bird's Nest Industry Co., Ltd. Class H (1497) Ratios
Xiamen Yan Palace Bird's Nest Industry Co., Ltd. Class H Ratios
HK:1497's free cash flow for Q2 2026 was $208.68M. For the 2026 fiscal year, HK:1497's free cash flow was decreased by $-7.87M and operating cash flow was $216.55M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.78 | 1.66 | 2.06 | 1.57 | 1.43 |
| Quick Ratio | 1.35 | 1.08 | 1.42 | 1.02 | 0.77 |
| Cash Ratio | 1.04 | 0.69 | 0.96 | 0.80 | 0.49 |
| Solvency Ratio | 0.35 | 0.24 | 0.36 | 0.37 | 0.33 |
| Operating Cash Flow Ratio | 0.65 | 0.42 | 0.22 | 0.72 | 0.61 |
| Short-Term Operating Cash Flow Coverage | 15.21 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 406.56M | $ 295.14M | $ 481.44M | $ 204.83M | $ 62.95M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.09 | 0.09 | 0.02 | 0.03 |
| Debt-to-Equity Ratio | 0.14 | 0.17 | 0.16 | 0.06 | 0.10 |
| Debt-to-Capital Ratio | 0.12 | 0.15 | 0.14 | 0.06 | 0.09 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.92 | 1.99 | 1.73 | 2.42 | 2.89 |
| Debt Service Coverage Ratio | 8.10 | 25.71 | 87.47 | 135.52 | 55.16 |
| Interest Coverage Ratio | 46.53 | 30.73 | 94.64 | 162.72 | 69.98 |
| Debt to Market Cap | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.26 | 0.30 | 0.32 | 0.34 | 0.43 |
| Net Debt to EBITDA | -1.55 | -1.29 | -1.26 | -1.31 | -0.72 |
| Profitability Margins | |||||
| Gross Profit Margin | 53.53% | 49.40% | 50.65% | 49.22% | 46.79% |
| EBIT Margin | 14.51% | 10.05% | 14.06% | 13.05% | 12.61% |
| EBITDA Margin | 17.61% | 10.97% | 16.14% | 13.94% | 13.32% |
| Operating Profit Margin | 14.09% | 10.42% | 14.06% | 13.23% | 12.86% |
| Pretax Profit Margin | 13.78% | 10.08% | 13.92% | 13.15% | 12.67% |
| Net Profit Margin | 9.43% | 7.62% | 10.24% | 9.54% | 9.21% |
| Continuous Operations Profit Margin | 9.57% | 7.83% | 10.77% | 10.23% | 9.49% |
| Net Income Per EBT | 68.38% | 75.65% | 73.62% | 72.51% | 72.71% |
| EBT Per EBIT | 97.79% | 96.75% | 98.94% | 99.39% | 98.57% |
| Return on Assets (ROA) | 12.14% | 10.51% | 13.69% | 17.46% | 17.17% |
| Return on Equity (ROE) | 23.26% | 20.96% | 23.75% | 42.22% | 49.67% |
| Return on Capital Employed (ROCE) | 30.56% | 24.40% | 30.36% | 43.98% | 42.43% |
| Return on Invested Capital (ROIC) | 20.61% | 18.42% | 22.84% | 39.38% | 40.59% |
| Return on Tangible Assets | 12.71% | 11.10% | 14.44% | 18.77% | 18.62% |
| Earnings Yield | 7.99% | 4.51% | 5.67% | 26.33% | 25.16% |
| Efficiency Ratios | |||||
| Receivables Turnover | 16.39 | 16.66 | 23.58 | 32.02 | 47.25 |
| Payables Turnover | 15.66 | 15.51 | 15.50 | 15.94 | 15.47 |
| Inventory Turnover | 3.42 | 2.94 | 2.69 | 3.76 | 3.45 |
| Fixed Asset Turnover | 7.99 | 7.26 | 10.34 | 20.41 | 16.15 |
| Asset Turnover | 1.29 | 1.38 | 1.34 | 1.83 | 1.86 |
| Working Capital Turnover Ratio | 4.47 | 4.11 | 4.49 | 8.72 | 10.64 |
| Cash Conversion Cycle | 105.76 | 122.66 | 127.63 | 85.62 | 89.79 |
| Days of Sales Outstanding | 22.27 | 21.91 | 15.48 | 11.40 | 7.73 |
| Days of Inventory Outstanding | 106.79 | 124.29 | 135.70 | 97.12 | 105.66 |
| Days of Payables Outstanding | 23.30 | 23.54 | 23.54 | 22.90 | 23.59 |
| Operating Cycle | 129.06 | 146.20 | 151.17 | 108.52 | 113.38 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.90 | 0.56 | 0.28 | 4.18 | 3.06 |
| Free Cash Flow Per Share | 0.84 | 0.31 | 0.23 | 3.87 | 2.70 |
| Dividend Paid and CapEx Coverage Ratio | 3.34 | 1.20 | 0.67 | 2.98 | 1.98 |
| Capital Expenditure Coverage Ratio | 14.97 | 2.25 | 5.07 | 13.59 | 8.61 |
| Operating Cash Flow Coverage Ratio | 3.68 | 1.98 | 0.90 | 13.19 | 7.88 |
| Operating Cash Flow to Sales Ratio | 0.21 | 0.13 | 0.06 | 0.18 | 0.14 |
| Free Cash Flow Yield | 16.24% | 4.13% | 2.79% | 45.17% | 34.22% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.64 | 22.16 | 17.64 | 3.80 | 3.98 |
| Price-to-Sales (P/S) Ratio | 1.18 | 1.69 | 1.81 | 0.36 | 0.37 |
| Price-to-Book (P/B) Ratio | 2.91 | 4.64 | 4.19 | 1.60 | 1.97 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.16 | 24.19 | 35.85 | 2.21 | 2.92 |
| Price-to-Operating Cash Flow Ratio | 5.75 | 13.46 | 28.78 | 2.05 | 2.58 |
| Price-to-Earnings Growth (PEG) Ratio | 0.61 | -0.91 | -0.21 | 0.41 | 0.09 |
| Enterprise Value Multiple | 5.15 | 14.11 | 9.94 | 1.29 | 2.03 |
| Enterprise Value | 1.82B | 3.17B | 3.15B | 361.57M | 490.60M |
| EV to EBITDA | 5.15 | 14.11 | 9.94 | 1.29 | 2.03 |
| EV to Sales | 0.91 | 1.55 | 1.60 | 0.18 | 0.27 |
| EV to Free Cash Flow | 4.74 | 22.16 | 31.82 | 1.10 | 2.16 |
| EV to Operating Cash Flow | 4.42 | 12.33 | 25.54 | 1.02 | 1.91 |
| Tangible Book Value Per Share | 1.69 | 1.49 | 1.66 | 5.33 | 4.23 |
| Shareholders’ Equity Per Share | 1.78 | 1.62 | 1.95 | 5.34 | 4.00 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.31 | 0.22 | 0.23 | 0.22 | 0.25 |
| Revenue Per Share | 4.39 | 4.45 | 4.51 | 23.65 | 21.57 |
| Net Income Per Share | 0.41 | 0.34 | 0.46 | 2.26 | 1.99 |
| Tax Burden | 0.68 | 0.76 | 0.74 | 0.73 | 0.73 |
| Interest Burden | 0.95 | 1.00 | 0.99 | 1.01 | 1.00 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.40 | 0.40 | 0.08 | 0.06 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 2.24 | 1.25 | 0.45 | 1.85 | 1.28 |
Currency in CNY