Values Cultural Investment Limited(HK:1740)
HK$0.16+0.01 (+3.33%)
HK:1740
Values Cultural Investment Limited financials statements
HK$0.16
At close:+0.01 (+3.33%)
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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 ¥0.00. For the 2026 fiscal year, HK:1740's free cash flow was increased by ¥0.00 and operating cash flow was ¥-11.21M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 4.83 | 5.25 | 7.55 | 11.10 | 19.72 |
| Quick Ratio | 2.25 | 2.73 | 4.80 | 6.00 | 15.39 |
| Cash Ratio | 1.13 | 1.10 | 1.62 | 1.48 | 5.50 |
| Solvency Ratio | -0.93 | -4.51 | -3.50 | -5.32 | -1.68 |
| Operating Cash Flow Ratio | -0.08 | -0.96 | 0.16 | -2.78 | -1.15 |
| Short-Term Operating Cash Flow Coverage | -8.58 | 0.00 | 1.75 | 0.00 | 0.00 |
| Net Current Asset Value | ¥ 60.14M | ¥ 77.30M | ¥ 170.23M | ¥ 267.34M | ¥ 400.18M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.01 | 0.01 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.01 | 0.01 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.01 | 0.01 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.31 | 1.28 | 1.16 | 1.10 | 1.05 |
| Debt Service Coverage Ratio | -61.52 | -353.84 | -34.72 | -3606.03 | 0.00 |
| Interest Coverage Ratio | -735.71 | -353.50 | -266.51 | -3160.92 | 0.00 |
| Debt to Market Cap | 0.00 | 0.00 | 0.04 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | 1.69 | 0.23 | 0.41 | 0.30 | 2.79 |
| Profitability Margins | |||||
| Gross Profit Margin | -29.27% | -943.51% | -97.11% | -939.00% | -0.58% |
| EBIT Margin | -56.64% | -2083.43% | -157.07% | -3139.68% | -97.97% |
| EBITDA Margin | -53.38% | -2081.08% | -155.53% | -3119.78% | -97.87% |
| Operating Profit Margin | -56.64% | -2083.43% | -146.57% | -3014.08% | -86.99% |
| Pretax Profit Margin | -88.99% | -2380.23% | -157.62% | -3140.64% | -97.97% |
| Net Profit Margin | -88.99% | -2384.57% | -158.06% | -3459.36% | -88.02% |
| Continuous Operations Profit Margin | -88.99% | -2384.57% | -158.06% | -3459.36% | -88.02% |
| Net Income Per EBT | 100.00% | 100.18% | 100.28% | 110.15% | 89.85% |
| EBT Per EBIT | 157.12% | 114.25% | 107.53% | 104.20% | 112.62% |
| Return on Assets (ROA) | -22.87% | -98.29% | -48.60% | -46.84% | -8.69% |
| Return on Equity (ROE) | -29.94% | -125.61% | -56.36% | -51.34% | -9.16% |
| Return on Capital Employed (ROCE) | -18.36% | -105.85% | -51.71% | -44.73% | -9.03% |
| Return on Invested Capital (ROIC) | -18.31% | -104.86% | -51.00% | -44.59% | -8.11% |
| Return on Tangible Assets | -22.87% | -98.29% | -48.60% | -46.84% | -8.69% |
| Earnings Yield | -20.35% | -129.35% | -176.30% | -109.53% | -18.05% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.01 | 0.41 | 1.19 | 0.10 | 0.31 |
| Payables Turnover | 7.35 | 15.21 | 15.35 | 14.84 | 9.02 |
| Inventory Turnover | 0.62 | 0.91 | 1.71 | 0.31 | 0.47 |
| Fixed Asset Turnover | 722.68 | 4.31 | 204.27 | 3.48 | 422.91 |
| Asset Turnover | 0.26 | 0.04 | 0.31 | 0.01 | 0.10 |
| Working Capital Turnover Ratio | 0.28 | 0.03 | 0.29 | 0.01 | 0.10 |
| Cash Conversion Cycle | 610.22 | 1273.56 | 495.94 | 4657.35 | 1911.56 |
| Days of Sales Outstanding | 72.89 | 894.84 | 306.58 | 3521.85 | 1170.64 |
| Days of Inventory Outstanding | 586.97 | 402.72 | 213.13 | 1160.09 | 781.38 |
| Days of Payables Outstanding | 49.65 | 24.00 | 23.78 | 24.59 | 40.46 |
| Operating Cycle | 659.87 | 1297.56 | 519.72 | 4681.94 | 1952.02 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.00 | -0.02 | 0.00 | -0.07 | -0.02 |
| Free Cash Flow Per Share | -0.00 | -0.02 | 0.00 | -0.07 | -0.02 |
| Dividend Paid and CapEx Coverage Ratio | -4.73 | 0.00 | 42.86 | -510.29 | -454.57 |
| Capital Expenditure Coverage Ratio | -4.73 | 0.00 | 42.86 | -510.29 | -454.57 |
| Operating Cash Flow Coverage Ratio | -6.42 | -23.70 | 1.75 | -83.22 | 0.00 |
| Operating Cash Flow to Sales Ratio | -0.07 | -4.40 | 0.07 | -17.97 | -0.57 |
| Free Cash Flow Yield | -1.88% | -23.89% | 7.50% | -57.00% | -11.69% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -4.90 | -0.77 | -0.57 | -0.91 | -5.54 |
| Price-to-Sales (P/S) Ratio | 4.37 | 18.43 | 0.90 | 31.58 | 4.88 |
| Price-to-Book (P/B) Ratio | 1.47 | 0.97 | 0.32 | 0.47 | 0.51 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -53.21 | -4.19 | 13.34 | -1.75 | -8.55 |
| Price-to-Operating Cash Flow Ratio | -64.45 | -4.19 | 13.03 | -1.76 | -8.57 |
| Price-to-Earnings Growth (PEG) Ratio | 0.06 | 0.74 | 0.02 | -0.00 | 0.00 |
| Enterprise Value Multiple | -6.51 | -0.65 | -0.17 | -0.71 | -2.19 |
| Enterprise Value | 70.31M | 56.07M | 16.21M | 91.00M | 92.40M |
| EV to EBITDA | -6.51 | -0.65 | -0.17 | -0.71 | -2.19 |
| EV to Sales | 3.47 | 13.60 | 0.26 | 22.25 | 2.14 |
| EV to Free Cash Flow | -42.26 | -3.09 | 3.83 | -1.24 | -3.76 |
| EV to Operating Cash Flow | -51.19 | -3.09 | 3.74 | -1.24 | -3.76 |
| Tangible Book Value Per Share | 0.06 | 0.08 | 0.17 | 0.27 | 0.40 |
| Shareholders’ Equity Per Share | 0.06 | 0.08 | 0.17 | 0.27 | 0.40 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.00 | -0.00 | -0.10 | 0.10 |
| Revenue Per Share | 0.02 | 0.00 | 0.06 | 0.00 | 0.04 |
| Net Income Per Share | -0.02 | -0.09 | -0.10 | -0.14 | -0.04 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.10 | 0.90 |
| Interest Burden | 1.57 | 1.14 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.42 | 2.30 | 0.14 | 1.89 | 0.22 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.08 | 0.18 | -0.04 | 0.57 | 0.58 |
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