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CPM Group Ltd. (1932) Ratios
CPM Group Ltd. Ratios
HK:1932's free cash flow for Q2 2026 was $9.72M. For the 2026 fiscal year, HK:1932's free cash flow was decreased by $-731.00K and operating cash flow was $10.46M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.66 | 1.35 | 1.30 | 1.12 | 1.26 |
| Quick Ratio | 1.55 | 1.28 | 1.23 | 1.05 | 1.13 |
| Cash Ratio | 0.93 | 0.71 | 0.38 | 0.25 | 0.30 |
| Solvency Ratio | -0.09 | -0.07 | -0.08 | -0.10 | -0.04 |
| Operating Cash Flow Ratio | -0.01 | -0.09 | 0.22 | -0.06 | 0.03 |
| Short-Term Operating Cash Flow Coverage | -0.05 | -0.26 | 0.69 | -0.16 | 0.10 |
| Net Current Asset Value | $ -68.56M | $ -57.62M | $ -27.79M | $ 28.32M | $ 152.33M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.24 | 0.26 | 0.23 | 0.21 | 0.18 |
| Debt-to-Equity Ratio | 0.48 | 0.54 | 0.50 | 0.47 | 0.41 |
| Debt-to-Capital Ratio | 0.32 | 0.35 | 0.33 | 0.32 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.28 | 0.22 | 0.18 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.00 | 2.13 | 2.19 | 2.23 | 2.27 |
| Debt Service Coverage Ratio | -0.07 | -0.19 | -0.23 | -0.24 | -0.11 |
| Interest Coverage Ratio | -2.45 | -2.26 | -0.59 | -11.93 | -10.85 |
| Debt to Market Cap | 1.14 | 0.80 | 0.83 | 0.66 | 0.47 |
| Interest Debt Per Share | 0.18 | 0.22 | 0.24 | 0.25 | 0.22 |
| Net Debt to EBITDA | -5.70 | -0.66 | -2.37 | -1.69 | -0.93 |
| Profitability Margins | |||||
| Gross Profit Margin | 41.72% | 40.24% | 33.58% | 22.16% | 20.26% |
| EBIT Margin | -7.33% | -11.95% | -11.98% | -14.15% | -6.75% |
| EBITDA Margin | -0.70% | -6.52% | -7.03% | -9.04% | -2.99% |
| Operating Profit Margin | -7.33% | -7.85% | -1.67% | -13.80% | -5.59% |
| Pretax Profit Margin | -19.34% | -15.43% | -14.81% | -15.31% | -7.27% |
| Net Profit Margin | -19.07% | -14.91% | -14.31% | -15.31% | -7.06% |
| Continuous Operations Profit Margin | -19.10% | -14.93% | -14.28% | -15.31% | -7.06% |
| Net Income Per EBT | 98.62% | 96.63% | 96.63% | 100.02% | 97.09% |
| EBT Per EBIT | 263.69% | 196.44% | 885.39% | 110.98% | 129.92% |
| Return on Assets (ROA) | -6.51% | -5.96% | -6.90% | -8.54% | -4.94% |
| Return on Equity (ROE) | -13.02% | -12.71% | -15.10% | -19.01% | -11.23% |
| Return on Capital Employed (ROCE) | -3.29% | -4.73% | -1.33% | -15.70% | -8.59% |
| Return on Invested Capital (ROIC) | -3.12% | -3.89% | -1.06% | -11.01% | -5.96% |
| Return on Tangible Assets | -6.51% | -5.96% | -6.90% | -7.06% | -4.62% |
| Earnings Yield | -31.93% | -19.17% | -25.81% | -27.35% | -12.92% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.74 | 3.10 | 2.73 | 1.74 | 1.91 |
| Payables Turnover | 3.54 | 1.53 | 1.59 | 1.92 | 1.91 |
| Inventory Turnover | 8.11 | 10.29 | 11.39 | 11.61 | 8.29 |
| Fixed Asset Turnover | 2.10 | 2.59 | 3.15 | 2.72 | 3.05 |
| Asset Turnover | 0.34 | 0.40 | 0.48 | 0.56 | 0.70 |
| Working Capital Turnover Ratio | 2.34 | 3.06 | 5.01 | 5.36 | 4.33 |
| Cash Conversion Cycle | 39.64 | -85.24 | -63.30 | 50.94 | 43.27 |
| Days of Sales Outstanding | 97.60 | 117.70 | 133.72 | 209.66 | 190.69 |
| Days of Inventory Outstanding | 45.02 | 35.47 | 32.05 | 31.45 | 44.05 |
| Days of Payables Outstanding | 102.99 | 238.42 | 229.07 | 190.17 | 191.47 |
| Operating Cycle | 142.62 | 153.18 | 165.76 | 241.11 | 234.74 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.00 | -0.02 | 0.08 | -0.04 | 0.02 |
| Free Cash Flow Per Share | -0.00 | -0.02 | 0.08 | -0.06 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | -0.81 | -31.78 | 20.97 | -1.71 | 0.73 |
| Capital Expenditure Coverage Ratio | -0.81 | -31.78 | 20.97 | -1.71 | 1.14 |
| Operating Cash Flow Coverage Ratio | -0.01 | -0.11 | 0.38 | -0.15 | 0.09 |
| Operating Cash Flow to Sales Ratio | -0.01 | -0.07 | 0.18 | -0.06 | 0.02 |
| Free Cash Flow Yield | -2.04% | -9.64% | 30.63% | -16.35% | 0.55% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.13 | -5.22 | -3.87 | -3.66 | -7.74 |
| Price-to-Sales (P/S) Ratio | 0.60 | 0.78 | 0.55 | 0.56 | 0.55 |
| Price-to-Book (P/B) Ratio | 0.41 | 0.66 | 0.58 | 0.69 | 0.87 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -49.03 | -10.38 | 3.26 | -6.12 | 182.61 |
| Price-to-Operating Cash Flow Ratio | -109.51 | -10.70 | 3.11 | -9.69 | 22.17 |
| Price-to-Earnings Growth (PEG) Ratio | 0.79 | 0.18 | 0.12 | -0.06 | -0.02 |
| Enterprise Value Multiple | -90.80 | -12.60 | -10.25 | -7.88 | -19.17 |
| Enterprise Value | 153.64M | 263.89M | 338.05M | 458.48M | 483.45M |
| EV to EBITDA | -90.80 | -12.60 | -10.25 | -7.88 | -19.17 |
| EV to Sales | 0.64 | 0.82 | 0.72 | 0.71 | 0.57 |
| EV to Free Cash Flow | -52.31 | -10.95 | 4.24 | -7.79 | 191.92 |
| EV to Operating Cash Flow | -116.84 | -11.30 | 4.04 | -12.35 | 23.30 |
| Tangible Book Value Per Share | 0.36 | 0.38 | 0.45 | 0.52 | 0.53 |
| Shareholders’ Equity Per Share | 0.35 | 0.38 | 0.44 | 0.52 | 0.53 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | 0.03 | 0.04 | -0.00 | 0.03 |
| Revenue Per Share | 0.24 | 0.32 | 0.47 | 0.64 | 0.84 |
| Net Income Per Share | -0.05 | -0.05 | -0.07 | -0.10 | -0.06 |
| Tax Burden | 0.99 | 0.97 | 0.97 | 1.00 | 0.97 |
| Interest Burden | 2.64 | 1.29 | 1.24 | 1.08 | 1.08 |
| Research & Development to Revenue | 0.07 | 0.06 | 0.03 | 0.03 | 0.02 |
| SG&A to Revenue | 0.49 | 0.48 | 0.19 | 0.19 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| Income Quality | 0.03 | 0.49 | -1.20 | 0.38 | -0.34 |
Currency in HKD
