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Values Cultural Investment Limited (HK:1740)
:1740
Hong Kong Market
1740
Values Cultural Investment Limited
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Values Cultural Investment Limited (1740) Ratios

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Values Cultural Investment Limited Ratios

HK:1740's free cash flow for Q2 2026 was ¥0.30. For the 2026 fiscal year, HK:1740's free cash flow was decreased by ¥ and operating cash flow was ¥-0.77. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 5.02 4.83 5.25 7.55 11.10
Quick Ratio
 2.15 2.25 2.73 4.80 6.00
Cash Ratio
 0.52 1.13 1.10 1.62 1.48
Solvency Ratio
 -0.89 -0.93 -4.51 -3.50 -5.32
Operating Cash Flow Ratio
 -0.42 -0.08 -0.96 0.16 -2.78
Short-Term Operating Cash Flow Coverage
 0.00 -8.58 0.00 1.75 0.00
Net Current Asset Value
¥ 56.71M¥ 60.14M¥ 77.30M¥ 170.23M¥ 267.34M
Leverage Ratios
Debt-to-Assets Ratio
 <0.01 <0.01 <0.01 0.01 <0.01
Debt-to-Equity Ratio
 <0.01 <0.01 <0.01 0.01 <0.01
Debt-to-Capital Ratio
 <0.01 <0.01 <0.01 0.01 <0.01
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 1.31 1.31 1.28 1.16 1.10
Debt Service Coverage Ratio
 -922.22 -61.52 -353.84 -34.72 -3.61K
Interest Coverage Ratio
 -1.65K -735.71 -353.50 -266.51 -3.16K
Debt to Market Cap
 0.00 <0.01 0.00 0.04 0.00
Interest Debt Per Share
 <0.01 <0.01 <0.01 <0.01 <0.01
Net Debt to EBITDA
 0.91 1.69 0.23 0.41 0.30
Profitability Margins
Gross Profit Margin
-38.00%-29.27%-943.51%-97.11%-939.00%
EBIT Margin
-58.50%-56.64%-2083.43%-157.07%-3139.68%
EBITDA Margin
-56.70%-53.38%-2081.08%-155.53%-3119.78%
Operating Profit Margin
-101.43%-56.64%-2083.43%-146.57%-3014.08%
Pretax Profit Margin
-106.17%-88.99%-2380.23%-157.62%-3140.64%
Net Profit Margin
-106.09%-88.99%-2384.57%-158.06%-3459.36%
Continuous Operations Profit Margin
-106.17%-88.99%-2384.57%-158.06%-3459.36%
Net Income Per EBT
99.93%100.00%100.18%100.28%110.15%
EBT Per EBIT
104.67%157.12%114.25%107.53%104.20%
Return on Assets (ROA)
-20.86%-22.87%-98.29%-48.60%-46.84%
Return on Equity (ROE)
-26.41%-29.94%-125.61%-56.36%-51.34%
Return on Capital Employed (ROCE)
-24.90%-18.36%-105.85%-51.71%-44.73%
Return on Invested Capital (ROIC)
-24.85%-18.31%-104.86%-51.00%-44.59%
Return on Tangible Assets
-20.86%-22.87%-98.29%-48.60%-46.84%
Earnings Yield
-10.72%-20.35%-129.35%-176.30%-109.53%
Efficiency Ratios
Receivables Turnover
 2.37 5.01 0.41 1.19 0.10
Payables Turnover
 6.76 7.35 15.21 15.35 14.84
Inventory Turnover
 0.47 0.62 0.91 1.71 0.31
Fixed Asset Turnover
 689.70 722.68 4.31 204.27 3.48
Asset Turnover
 0.20 0.26 0.04 0.31 0.01
Working Capital Turnover Ratio
 0.24 0.28 0.03 0.29 0.01
Cash Conversion Cycle
 868.59 610.22 1.27K 495.94 4.66K
Days of Sales Outstanding
 154.19 72.89 894.84 306.58 3.52K
Days of Inventory Outstanding
 768.42 586.97 402.72 213.13 1.16K
Days of Payables Outstanding
 54.02 49.65 24.00 23.78 24.59
Operating Cycle
 922.61 659.87 1.30K 519.72 4.68K
Cash Flow Ratios
Operating Cash Flow Per Share
 >-0.01 >-0.01 -0.02 <0.01 -0.07
Free Cash Flow Per Share
 <0.01 >-0.01 -0.02 <0.01 -0.07
CapEx Per Share
 <0.01 <0.01 0.00 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
 -0.79 1.21 1.00 0.98 1.00
Dividend Paid and CapEx Coverage Ratio
 -20.78 -4.73 0.00 42.86 -510.29
Capital Expenditure Coverage Ratio
 -20.78 -4.73 0.00 42.86 -510.29
Operating Cash Flow Coverage Ratio
 -45.11 -6.42 -23.70 1.75 -83.22
Operating Cash Flow to Sales Ratio
 -0.42 -0.07 -4.40 0.07 -17.97
Free Cash Flow Yield
3.37%-1.88%-23.89%7.50%-57.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -9.34 -4.90 -0.77 -0.57 -0.91
Price-to-Sales (P/S) Ratio
 9.90 4.37 18.43 0.90 31.58
Price-to-Book (P/B) Ratio
 2.55 1.47 0.97 0.32 0.47
Price-to-Free Cash Flow (P/FCF) Ratio
 29.70 -53.21 -4.19 13.34 -1.75
Price-to-Operating Cash Flow Ratio
 -23.54 -64.45 -4.19 13.03 -1.76
Price-to-Earnings Growth (PEG) Ratio
 -0.09 0.06 0.74 0.02 >-0.01
Enterprise Value Multiple
 -16.55 -6.51 -0.65 -0.17 -0.71
Enterprise Value
 135.92M 70.31M 56.07M 16.21M 91.00M
EV to EBITDA
 -16.55 -6.51 -0.65 -0.17 -0.71
EV to Sales
 9.39 3.47 13.60 0.26 22.25
EV to Free Cash Flow
 28.16 -42.26 -3.09 3.83 -1.24
EV to Operating Cash Flow
 -22.32 -51.19 -3.09 3.74 -1.24
Tangible Book Value Per Share
 0.05 0.06 0.08 0.17 0.27
Shareholders’ Equity Per Share
 0.05 0.06 0.08 0.17 0.27
Tax and Other Ratios
Effective Tax Rate
 0.00 0.00 >-0.01 >-0.01 -0.10
Revenue Per Share
 0.01 0.02 <0.01 0.06 <0.01
Net Income Per Share
 -0.01 -0.02 -0.09 -0.10 -0.14
Tax Burden
 1.00 1.00 1.00 1.00 1.10
Interest Burden
 1.81 1.57 1.14 1.00 1.00
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.41 0.42 2.30 0.14 1.89
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.40 0.08 0.18 -0.04 0.57
Currency in CNY