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Ernest Borel Holdings Ltd (1856) Ratios
Ernest Borel Holdings Ltd Ratios
HK:1856's free cash flow for Q2 2026 was $-10.52M. For the 2026 fiscal year, HK:1856's free cash flow was decreased by $-5.45M and operating cash flow was $-5.07M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.03 | 1.14 | 1.27 | 1.33 | 1.32 |
| Quick Ratio | 0.37 | 0.43 | 0.45 | 0.32 | 0.17 |
| Cash Ratio | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
| Solvency Ratio | -0.06 | -0.07 | 0.09 | -0.00 | -0.05 |
| Operating Cash Flow Ratio | -0.05 | -0.07 | -0.02 | -0.01 | 0.01 |
| Short-Term Operating Cash Flow Coverage | -0.84 | -0.08 | -0.03 | -0.06 | 0.01 |
| Net Current Asset Value | $ -16.22M | $ 14.51M | $ 13.10M | $ 83.87M | $ 72.47M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.07 | 0.63 | 0.52 | 0.09 | 0.63 |
| Debt-to-Equity Ratio | 0.63 | 3.41 | 2.04 | 0.38 | 2.63 |
| Debt-to-Capital Ratio | 0.39 | 0.77 | 0.67 | 0.27 | 0.72 |
| Long-Term Debt-to-Capital Ratio | 0.02 | 0.02 | 0.01 | 0.03 | 0.03 |
| Financial Leverage Ratio | 8.84 | 5.43 | 3.91 | 4.15 | 4.14 |
| Debt Service Coverage Ratio | -1.46 | -0.18 | 0.16 | 0.27 | -0.01 |
| Interest Coverage Ratio | -7.26 | -7.81 | -2.84 | -0.14 | -1.56 |
| Debt to Market Cap | 0.04 | 0.51 | 0.47 | 0.04 | 0.33 |
| Interest Debt Per Share | 0.13 | 0.99 | 0.99 | 0.15 | 0.89 |
| Net Debt to EBITDA | -0.58 | -5.55 | 6.59 | 3.16 | -56.76 |
| Profitability Margins | |||||
| Gross Profit Margin | 4.11% | 8.69% | 52.77% | 54.71% | 60.86% |
| EBIT Margin | -92.42% | -78.50% | 16.23% | -0.61% | -12.90% |
| EBITDA Margin | -62.02% | -61.17% | 30.92% | 7.92% | -3.41% |
| Operating Profit Margin | -92.42% | -78.50% | -16.00% | -1.17% | -14.11% |
| Pretax Profit Margin | -73.67% | -48.64% | 10.60% | -8.82% | -21.96% |
| Net Profit Margin | -66.15% | -48.29% | 11.44% | -8.79% | -21.32% |
| Continuous Operations Profit Margin | -66.15% | -48.29% | 11.44% | -8.79% | -21.32% |
| Net Income Per EBT | 89.79% | 99.27% | 107.94% | 99.56% | 97.10% |
| EBT Per EBIT | 79.71% | 61.96% | -66.24% | 752.86% | 155.60% |
| Return on Assets (ROA) | -10.12% | -8.67% | 2.88% | -2.69% | -6.81% |
| Return on Equity (ROE) | -89.40% | -47.04% | 11.25% | -11.19% | -28.22% |
| Return on Capital Employed (ROCE) | -85.11% | -54.46% | -10.04% | -1.25% | -14.74% |
| Return on Invested Capital (ROIC) | -62.43% | -16.24% | -4.49% | -0.98% | -4.78% |
| Return on Tangible Assets | -10.54% | -9.29% | 3.32% | -2.69% | -6.81% |
| Earnings Yield | -7.75% | -7.39% | 2.79% | -1.45% | -3.66% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.71 | 0.74 | 1.32 | 1.68 | 3.94 |
| Payables Turnover | 2.80 | 1.84 | 2.09 | 2.61 | 2.18 |
| Inventory Turnover | 0.27 | 0.31 | 0.24 | 0.19 | 0.16 |
| Fixed Asset Turnover | 2.89 | 2.27 | 2.89 | 5.95 | 3.79 |
| Asset Turnover | 0.15 | 0.18 | 0.25 | 0.31 | 0.32 |
| Working Capital Turnover Ratio | 2.37 | 1.21 | 1.55 | 1.32 | 1.22 |
| Cash Conversion Cycle | 1755.53 | 1458.05 | 1624.24 | 1967.99 | 2253.70 |
| Days of Sales Outstanding | 515.82 | 496.19 | 277.47 | 217.23 | 92.62 |
| Days of Inventory Outstanding | 1370.12 | 1160.04 | 1521.15 | 1890.75 | 2328.55 |
| Days of Payables Outstanding | 130.41 | 198.19 | 174.37 | 139.98 | 167.48 |
| Operating Cycle | 1885.94 | 1656.24 | 1798.61 | 2107.98 | 2421.17 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.06 | -0.08 | -0.03 | -0.00 | 0.01 |
| Free Cash Flow Per Share | -0.08 | -0.09 | -0.04 | -0.01 | -0.01 |
| Dividend Paid and CapEx Coverage Ratio | -4.88 | -4.98 | -2.77 | -0.67 | 0.44 |
| Capital Expenditure Coverage Ratio | -4.88 | -4.98 | -2.77 | -0.67 | 0.44 |
| Operating Cash Flow Coverage Ratio | -0.63 | -0.08 | -0.03 | -0.04 | 0.01 |
| Operating Cash Flow to Sales Ratio | -0.29 | -0.27 | -0.06 | -0.01 | 0.02 |
| Free Cash Flow Yield | -4.13% | -5.05% | -1.92% | -0.50% | -0.46% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -12.53 | -13.53 | 35.86 | -69.10 | -27.29 |
| Price-to-Sales (P/S) Ratio | 8.54 | 6.53 | 4.10 | 6.07 | 5.82 |
| Price-to-Book (P/B) Ratio | 11.54 | 6.36 | 4.03 | 7.73 | 7.70 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -24.24 | -19.81 | -52.09 | -201.12 | -216.77 |
| Price-to-Operating Cash Flow Ratio | -29.21 | -23.78 | -70.88 | -502.32 | 276.18 |
| Price-to-Earnings Growth (PEG) Ratio | -0.81 | 0.04 | -0.14 | 1.11 | 0.01 |
| Enterprise Value Multiple | -14.34 | -16.22 | 19.86 | 79.77 | -227.41 |
| Enterprise Value | 705.86M | 985.26M | 1.01B | 868.24M | 1.16B |
| EV to EBITDA | -14.34 | -16.22 | 19.86 | 79.77 | -227.41 |
| EV to Sales | 8.90 | 9.92 | 6.14 | 6.32 | 7.76 |
| EV to Free Cash Flow | -25.26 | -30.09 | -77.99 | -209.42 | -288.87 |
| EV to Operating Cash Flow | -30.44 | -36.13 | -106.11 | -523.04 | 368.04 |
| Tangible Book Value Per Share | 0.10 | 0.18 | 0.23 | 0.31 | 0.32 |
| Shareholders’ Equity Per Share | 0.16 | 0.28 | 0.47 | 0.31 | 0.32 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.10 | 0.01 | -0.08 | 0.00 | 0.03 |
| Revenue Per Share | 0.22 | 0.28 | 0.46 | 0.40 | 0.43 |
| Net Income Per Share | -0.15 | -0.13 | 0.05 | -0.03 | -0.09 |
| Tax Burden | 0.90 | 0.99 | 1.08 | 1.00 | 0.97 |
| Interest Burden | 0.80 | 0.62 | 0.65 | 14.45 | 1.70 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 1.00 | 0.87 | 0.31 | 0.23 | 0.30 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.44 | 0.56 | -0.51 | 0.14 | -0.10 |
Currency in HKD