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China Partytime Culture Holdings Ltd. (1532) Ratios
China Partytime Culture Holdings Ltd. Ratios
HK:1532's free cash flow for Q2 2026 was $-42.83M. For the 2026 fiscal year, HK:1532's free cash flow was decreased by $-9.02M and operating cash flow was $-33.81M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 5.24 | 4.14 | 3.26 | 1.65 | 1.46 |
| Quick Ratio | 4.67 | 3.68 | 2.69 | 1.36 | 1.33 |
| Cash Ratio | 3.98 | 1.32 | 1.20 | 0.51 | 0.86 |
| Solvency Ratio | -3.07 | -0.81 | -0.01 | 0.16 | 0.17 |
| Operating Cash Flow Ratio | -2.22 | 0.51 | 1.32 | 0.06 | 0.19 |
| Short-Term Operating Cash Flow Coverage | -6.90 | 1.36 | 6.58 | 0.07 | 0.24 |
| Net Current Asset Value | $ 68.28M | $ 146.14M | $ 91.91M | $ 53.70M | $ 47.47M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.06 | 0.02 | 0.16 | 0.21 |
| Debt-to-Equity Ratio | 0.04 | 0.08 | 0.02 | 0.21 | 0.28 |
| Debt-to-Capital Ratio | 0.04 | 0.07 | 0.02 | 0.17 | 0.22 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.08 | 1.21 | 1.18 | 1.32 | 1.35 |
| Debt Service Coverage Ratio | -5.79 | -1.20 | 0.70 | 0.27 | 0.27 |
| Interest Coverage Ratio | -132.74 | -122.30 | -4.79 | -1.37 | -2.93 |
| Debt to Market Cap | 0.03 | 0.11 | 0.06 | 0.23 | 0.60 |
| Interest Debt Per Share | 0.01 | 0.02 | 0.01 | 0.07 | 0.11 |
| Net Debt to EBITDA | 1.77 | 2.06 | -3.59 | 1.24 | 0.06 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.62% | 19.39% | 24.47% | 24.93% | 27.24% |
| EBIT Margin | -23.77% | -17.34% | -3.45% | -2.09% | -5.49% |
| EBITDA Margin | -16.99% | -7.59% | 3.18% | 8.15% | 10.41% |
| Operating Profit Margin | -41.54% | -29.46% | -3.45% | -2.09% | -5.49% |
| Pretax Profit Margin | -41.86% | -29.70% | -4.18% | -3.63% | -7.37% |
| Net Profit Margin | -41.20% | -27.83% | -6.73% | -5.03% | -7.32% |
| Continuous Operations Profit Margin | -43.22% | -31.37% | -5.23% | -4.85% | -7.19% |
| Net Income Per EBT | 98.43% | 93.69% | 161.11% | 138.57% | 99.28% |
| EBT Per EBIT | 100.77% | 100.82% | 120.88% | 173.21% | 134.12% |
| Return on Assets (ROA) | -28.47% | -16.04% | -5.29% | -3.04% | -3.64% |
| Return on Equity (ROE) | -30.86% | -19.43% | -6.25% | -4.02% | -4.91% |
| Return on Capital Employed (ROCE) | -30.57% | -19.19% | -2.99% | -1.56% | -3.59% |
| Return on Invested Capital (ROIC) | -29.94% | -18.16% | -2.93% | -1.31% | -2.79% |
| Return on Tangible Assets | -28.47% | -16.16% | -5.44% | -3.19% | -3.77% |
| Earnings Yield | -48.96% | -39.02% | -16.39% | -4.79% | -11.97% |
| Efficiency Ratios | |||||
| Receivables Turnover | 33.37 | 24.49 | 9.57 | 5.16 | 5.55 |
| Payables Turnover | 36.07 | 19.03 | 29.49 | 47.54 | 19.29 |
| Inventory Turnover | 16.50 | 8.74 | 11.51 | 8.44 | 11.90 |
| Fixed Asset Turnover | 1.43 | 1.50 | 1.73 | 1.46 | 1.31 |
| Asset Turnover | 0.69 | 0.58 | 0.79 | 0.60 | 0.50 |
| Working Capital Turnover Ratio | 1.73 | 1.97 | 4.67 | 5.30 | 5.62 |
| Cash Conversion Cycle | 22.94 | 37.48 | 57.47 | 106.34 | 77.47 |
| Days of Sales Outstanding | 10.94 | 14.90 | 38.14 | 70.79 | 65.71 |
| Days of Inventory Outstanding | 22.12 | 41.75 | 31.71 | 43.23 | 30.68 |
| Days of Payables Outstanding | 10.12 | 19.18 | 12.38 | 7.68 | 18.92 |
| Operating Cycle | 33.06 | 56.66 | 69.85 | 114.02 | 96.39 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.02 | 0.01 | 0.04 | 0.00 | 0.02 |
| Free Cash Flow Per Share | -0.04 | -0.01 | 0.02 | -0.03 | 0.01 |
| Dividend Paid and CapEx Coverage Ratio | -0.99 | 0.60 | 2.82 | 0.13 | 1.82 |
| Capital Expenditure Coverage Ratio | -0.99 | 0.60 | 2.82 | 0.13 | 1.82 |
| Operating Cash Flow Coverage Ratio | -3.79 | 0.94 | 6.58 | 0.07 | 0.22 |
| Operating Cash Flow to Sales Ratio | -0.20 | 0.10 | 0.15 | 0.02 | 0.09 |
| Free Cash Flow Yield | -47.12% | -9.64% | 23.78% | -11.01% | 6.62% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.22 | -2.56 | -6.10 | -20.90 | -8.35 |
| Price-to-Sales (P/S) Ratio | 0.84 | 0.71 | 0.41 | 1.05 | 0.61 |
| Price-to-Book (P/B) Ratio | 0.63 | 0.50 | 0.38 | 0.84 | 0.41 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.12 | -10.37 | 4.21 | -9.08 | 15.10 |
| Price-to-Operating Cash Flow Ratio | -4.26 | 7.01 | 2.71 | 60.42 | 6.79 |
| Price-to-Earnings Growth (PEG) Ratio | -0.99 | -0.02 | -0.22 | 0.79 | 0.11 |
| Enterprise Value Multiple | -3.18 | -7.33 | 9.31 | 14.13 | 5.93 |
| Enterprise Value | 104.68M | 133.83M | 105.39M | 346.90M | 149.58M |
| EV to EBITDA | -3.18 | -7.33 | 9.31 | 14.13 | 5.93 |
| EV to Sales | 0.54 | 0.56 | 0.30 | 1.15 | 0.62 |
| EV to Free Cash Flow | -1.36 | -8.10 | 3.03 | -9.96 | 15.26 |
| EV to Operating Cash Flow | -2.74 | 5.47 | 1.96 | 66.25 | 6.86 |
| Tangible Book Value Per Share | 0.14 | 0.22 | 0.28 | 0.32 | 0.35 |
| Shareholders’ Equity Per Share | 0.14 | 0.21 | 0.27 | 0.33 | 0.36 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.03 | -0.06 | -0.25 | -0.34 | 0.02 |
| Revenue Per Share | 0.11 | 0.14 | 0.25 | 0.26 | 0.24 |
| Net Income Per Share | -0.04 | -0.04 | -0.02 | -0.01 | -0.02 |
| Tax Burden | 0.98 | 0.94 | 1.61 | 1.39 | 0.99 |
| Interest Burden | 1.76 | 1.71 | 1.21 | 1.73 | 1.34 |
| Research & Development to Revenue | 0.14 | 0.13 | 0.07 | 0.06 | 0.09 |
| SG&A to Revenue | 0.48 | 0.43 | 0.26 | 0.32 | 0.36 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.02 | 0.00 |
| Income Quality | 0.54 | -0.34 | -3.62 | -0.48 | -1.22 |
Currency in CNY
