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EuroEyes International Eye Clinic Limited (1846) Ratios
EuroEyes International Eye Clinic Limited Ratios
HK:1846's free cash flow for Q2 2026 was $60.85M. For the 2026 fiscal year, HK:1846's free cash flow was decreased by $-30.17M and operating cash flow was $91.02M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.79 | 4.69 | 4.62 | 5.12 | 6.72 |
| Quick Ratio | 2.74 | 4.58 | 4.53 | 5.02 | 6.55 |
| Cash Ratio | 2.50 | 4.29 | 4.22 | 4.76 | 5.94 |
| Solvency Ratio | 0.27 | 0.25 | 0.37 | 0.34 | 0.63 |
| Operating Cash Flow Ratio | 0.70 | 1.30 | 1.13 | 1.28 | 1.92 |
| Short-Term Operating Cash Flow Coverage | 625.00 | 231.83 | 206.74 | 737.69 | 142.62 |
| Net Current Asset Value | $ 108.87M | $ 239.88M | $ 199.79M | $ 340.36M | $ 628.29M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.21 | 0.20 | 0.22 | 0.19 | 0.16 |
| Debt-to-Equity Ratio | 0.33 | 0.29 | 0.34 | 0.29 | 0.22 |
| Debt-to-Capital Ratio | 0.25 | 0.23 | 0.25 | 0.22 | 0.18 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.56 | 1.46 | 1.55 | 1.52 | 1.36 |
| Debt Service Coverage Ratio | 16.82 | 6.00 | 15.58 | 15.88 | 20.76 |
| Interest Coverage Ratio | 9.98 | 7.33 | 13.68 | 12.37 | 22.59 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 1.32 | 1.01 | 1.20 | 0.91 | 0.70 |
| Net Debt to EBITDA | -1.17 | -2.35 | -1.15 | -2.22 | -2.24 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.74% | 40.04% | 46.97% | 44.38% | 49.38% |
| EBIT Margin | 14.64% | 14.63% | 28.67% | 22.89% | 32.10% |
| EBITDA Margin | 30.68% | 19.83% | 40.89% | 36.12% | 44.05% |
| Operating Profit Margin | 14.40% | 16.18% | 27.09% | 21.76% | 30.22% |
| Pretax Profit Margin | 12.87% | 17.67% | 26.69% | 21.13% | 30.92% |
| Net Profit Margin | 6.84% | 11.50% | 18.37% | 14.66% | 21.10% |
| Continuous Operations Profit Margin | 7.11% | 11.79% | 18.66% | 13.68% | 20.92% |
| Net Income Per EBT | 53.15% | 65.06% | 68.85% | 69.37% | 68.26% |
| EBT Per EBIT | 89.37% | 109.23% | 98.50% | 97.12% | 102.31% |
| Return on Assets (ROA) | 2.79% | 5.14% | 7.48% | 5.81% | 9.76% |
| Return on Equity (ROE) | 4.36% | 7.53% | 11.57% | 8.82% | 13.28% |
| Return on Capital Employed (ROCE) | 6.85% | 8.00% | 12.22% | 9.64% | 15.59% |
| Return on Invested Capital (ROIC) | 3.60% | 5.09% | 8.18% | 6.03% | 10.17% |
| Return on Tangible Assets | 3.51% | 6.25% | 9.08% | 6.77% | 9.84% |
| Earnings Yield | 5.60% | 6.31% | 7.63% | 4.91% | 4.97% |
| Efficiency Ratios | |||||
| Receivables Turnover | 24.23 | 22.24 | 84.65 | 102.85 | 17.75 |
| Payables Turnover | 16.61 | 17.13 | 16.77 | 16.94 | 14.88 |
| Inventory Turnover | 31.13 | 24.85 | 23.43 | 20.72 | 13.54 |
| Fixed Asset Turnover | 1.09 | 1.26 | 1.15 | 1.35 | 1.78 |
| Asset Turnover | 0.41 | 0.45 | 0.41 | 0.40 | 0.46 |
| Working Capital Turnover Ratio | 1.50 | 1.21 | 1.11 | 0.82 | 0.80 |
| Cash Conversion Cycle | 4.81 | 9.79 | -1.88 | -0.39 | 22.98 |
| Days of Sales Outstanding | 15.06 | 16.41 | 4.31 | 3.55 | 20.56 |
| Days of Inventory Outstanding | 11.73 | 14.69 | 15.58 | 17.61 | 26.95 |
| Days of Payables Outstanding | 21.98 | 21.31 | 21.77 | 21.55 | 24.54 |
| Operating Cycle | 26.79 | 31.10 | 19.89 | 21.16 | 47.51 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.61 | 0.60 | 0.58 | 0.63 | 0.83 |
| Free Cash Flow Per Share | 0.46 | 0.36 | 0.31 | 0.46 | 0.70 |
| Dividend Paid and CapEx Coverage Ratio | 2.93 | 1.83 | 1.48 | 2.34 | 5.02 |
| Capital Expenditure Coverage Ratio | 4.25 | 2.46 | 2.14 | 3.71 | 6.13 |
| Operating Cash Flow Coverage Ratio | 0.47 | 0.62 | 0.50 | 0.72 | 1.23 |
| Operating Cash Flow to Sales Ratio | 0.24 | 0.28 | 0.27 | 0.34 | 0.43 |
| Free Cash Flow Yield | 15.23% | 9.00% | 5.94% | 8.37% | 8.51% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.88 | 15.85 | 13.11 | 20.37 | 20.11 |
| Price-to-Sales (P/S) Ratio | 1.22 | 1.82 | 2.41 | 2.99 | 4.24 |
| Price-to-Book (P/B) Ratio | 0.78 | 1.19 | 1.52 | 1.80 | 2.67 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.56 | 11.11 | 16.82 | 11.95 | 11.74 |
| Price-to-Operating Cash Flow Ratio | 5.02 | 6.60 | 8.97 | 8.73 | 9.83 |
| Price-to-Earnings Growth (PEG) Ratio | -0.56 | -0.42 | 0.27 | -0.60 | 0.19 |
| Enterprise Value Multiple | 2.81 | 6.84 | 4.74 | 6.05 | 7.40 |
| Enterprise Value | 685.70M | 970.60M | 1.39B | 1.33B | 2.06B |
| EV to EBITDA | 2.81 | 6.84 | 4.74 | 6.05 | 7.40 |
| EV to Sales | 0.86 | 1.36 | 1.94 | 2.18 | 3.26 |
| EV to Free Cash Flow | 4.63 | 8.27 | 13.54 | 8.74 | 9.02 |
| EV to Operating Cash Flow | 3.54 | 4.91 | 7.22 | 6.38 | 7.55 |
| Tangible Book Value Per Share | 2.77 | 2.55 | 2.58 | 2.48 | 3.13 |
| Shareholders’ Equity Per Share | 3.91 | 3.31 | 3.42 | 3.06 | 3.06 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.45 | 0.33 | 0.30 | 0.35 | 0.32 |
| Revenue Per Share | 2.49 | 2.17 | 2.15 | 1.84 | 1.93 |
| Net Income Per Share | 0.17 | 0.25 | 0.40 | 0.27 | 0.41 |
| Tax Burden | 0.53 | 0.65 | 0.69 | 0.69 | 0.68 |
| Interest Burden | 0.88 | 1.21 | 0.93 | 0.92 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.26 | 0.26 | 0.06 | 0.06 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Income Quality | 3.56 | 1.56 | 1.46 | 1.62 | 1.40 |
Currency in HKD