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IVD Medical Holding Limited (1931) Ratios
IVD Medical Holding Limited Ratios
HK:1931's free cash flow for Q2 2026 was $-327.36M. For the 2026 fiscal year, HK:1931's free cash flow was decreased by $-17.33M and operating cash flow was $-310.03M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.34 | 2.40 | 2.49 | 2.62 | 2.19 |
| Quick Ratio | 0.48 | 1.60 | 1.56 | 1.95 | 1.61 |
| Cash Ratio | 0.21 | 1.20 | 1.02 | 1.08 | 0.72 |
| Solvency Ratio | 0.03 | 0.17 | 0.20 | 0.21 | 0.15 |
| Operating Cash Flow Ratio | -0.35 | 0.09 | 0.24 | 0.26 | 0.14 |
| Short-Term Operating Cash Flow Coverage | -0.50 | 0.19 | 0.91 | 0.76 | 0.40 |
| Net Current Asset Value | $ 643.70M | $ 1.95B | $ 1.58B | $ 1.31B | $ 1.16B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.32 | 0.14 | 0.07 | 0.08 | 0.10 |
| Debt-to-Equity Ratio | 0.65 | 0.20 | 0.10 | 0.11 | 0.14 |
| Debt-to-Capital Ratio | 0.40 | 0.17 | 0.09 | 0.10 | 0.13 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.01 | 1.49 | 1.43 | 1.37 | 1.47 |
| Debt Service Coverage Ratio | 0.10 | 0.44 | 0.87 | 0.73 | 0.42 |
| Interest Coverage Ratio | 2.75 | 12.83 | 17.48 | 10.72 | 12.33 |
| Debt to Market Cap | 0.48 | 0.29 | 0.14 | 0.14 | 0.12 |
| Interest Debt Per Share | 1.23 | 0.53 | 0.27 | 0.28 | 0.34 |
| Net Debt to EBITDA | 5.86 | -2.31 | -2.21 | -1.92 | -1.42 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.08% | 23.75% | 21.75% | 22.12% | 20.74% |
| EBIT Margin | 6.39% | 13.84% | 11.67% | 11.44% | 9.49% |
| EBITDA Margin | 8.33% | 15.05% | 12.88% | 12.72% | 10.48% |
| Operating Profit Margin | 5.92% | 14.60% | 11.91% | 11.92% | 9.22% |
| Pretax Profit Margin | 3.13% | 12.70% | 10.99% | 10.32% | 9.81% |
| Net Profit Margin | 1.24% | 8.23% | 7.71% | 7.64% | 6.39% |
| Continuous Operations Profit Margin | 1.33% | 8.41% | 7.68% | 7.11% | 5.92% |
| Net Income Per EBT | 39.59% | 64.82% | 70.19% | 74.00% | 65.14% |
| EBT Per EBIT | 52.84% | 87.05% | 92.28% | 86.58% | 106.42% |
| Return on Assets (ROA) | 0.59% | 4.71% | 4.98% | 4.87% | 4.00% |
| Return on Equity (ROE) | 1.18% | 7.01% | 7.12% | 6.66% | 5.86% |
| Return on Capital Employed (ROCE) | 5.09% | 11.61% | 10.25% | 9.73% | 7.84% |
| Return on Invested Capital (ROIC) | 1.36% | 6.46% | 6.56% | 6.09% | 4.20% |
| Return on Tangible Assets | 0.81% | 6.70% | 7.56% | 7.84% | 6.43% |
| Earnings Yield | 0.92% | 10.30% | 10.51% | 9.02% | 5.03% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.23 | 6.19 | 5.80 | 4.85 | 4.94 |
| Payables Turnover | 3.43 | 4.05 | 4.77 | 6.61 | 4.39 |
| Inventory Turnover | 0.98 | 1.95 | 2.18 | 3.41 | 3.22 |
| Fixed Asset Turnover | 13.77 | 30.32 | 33.77 | 33.08 | 38.09 |
| Asset Turnover | 0.48 | 0.57 | 0.65 | 0.64 | 0.63 |
| Working Capital Turnover Ratio | 1.83 | 1.60 | 1.86 | 1.89 | 1.96 |
| Cash Conversion Cycle | 322.90 | 156.07 | 153.96 | 127.19 | 104.29 |
| Days of Sales Outstanding | 58.59 | 58.95 | 62.89 | 75.26 | 73.93 |
| Days of Inventory Outstanding | 370.61 | 187.21 | 167.58 | 107.18 | 113.44 |
| Days of Payables Outstanding | 106.30 | 90.10 | 76.51 | 55.25 | 83.08 |
| Operating Cycle | 429.20 | 246.17 | 230.47 | 182.45 | 187.37 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.57 | 0.09 | 0.22 | 0.19 | 0.12 |
| Free Cash Flow Per Share | -0.62 | 0.06 | 0.19 | 0.16 | 0.10 |
| Dividend Paid and CapEx Coverage Ratio | -5.28 | 0.73 | 2.50 | 2.86 | 2.16 |
| Capital Expenditure Coverage Ratio | -10.07 | 2.72 | 7.22 | 7.28 | 6.46 |
| Operating Cash Flow Coverage Ratio | -0.48 | 0.19 | 0.85 | 0.71 | 0.38 |
| Operating Cash Flow to Sales Ratio | -0.33 | 0.04 | 0.09 | 0.09 | 0.06 |
| Free Cash Flow Yield | -26.49% | 3.51% | 11.12% | 9.25% | 3.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 108.95 | 9.71 | 9.52 | 11.08 | 19.88 |
| Price-to-Sales (P/S) Ratio | 1.35 | 0.80 | 0.73 | 0.85 | 1.27 |
| Price-to-Book (P/B) Ratio | 1.29 | 0.68 | 0.68 | 0.74 | 1.16 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -3.78 | 28.50 | 9.00 | 10.81 | 25.16 |
| Price-to-Operating Cash Flow Ratio | -4.15 | 18.02 | 7.75 | 9.32 | 21.27 |
| Price-to-Earnings Growth (PEG) Ratio | -1.25 | -1.75 | 0.76 | 0.48 | 2.39 |
| Enterprise Value Multiple | 22.08 | 3.00 | 3.48 | 4.74 | 10.70 |
| Enterprise Value | 5.19B | 1.43B | 1.39B | 1.66B | 3.06B |
| EV to EBITDA | 22.08 | 3.00 | 3.48 | 4.74 | 10.70 |
| EV to Sales | 1.84 | 0.45 | 0.45 | 0.60 | 1.12 |
| EV to Free Cash Flow | -5.14 | 16.08 | 5.50 | 7.69 | 22.21 |
| EV to Operating Cash Flow | -5.65 | 10.16 | 4.74 | 6.64 | 18.78 |
| Tangible Book Value Per Share | 0.85 | 1.42 | 1.29 | 1.13 | 1.01 |
| Shareholders’ Equity Per Share | 1.82 | 2.48 | 2.47 | 2.34 | 2.25 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.58 | 0.34 | 0.30 | 0.31 | 0.40 |
| Revenue Per Share | 1.74 | 2.12 | 2.28 | 2.04 | 2.06 |
| Net Income Per Share | 0.02 | 0.17 | 0.18 | 0.16 | 0.13 |
| Tax Burden | 0.40 | 0.65 | 0.70 | 0.74 | 0.65 |
| Interest Burden | 0.49 | 0.92 | 0.94 | 0.90 | 1.03 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.13 | 0.10 | 0.05 | 0.06 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | -10.41 | 0.35 | 1.23 | 1.19 | 0.93 |
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