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China Gas Industry Investment Holdings Co.Ltd. (1940) Ratios
China Gas Industry Investment Holdings Co.Ltd. Ratios
HK:1940's free cash flow for Q2 2026 was $89.86M. For the 2026 fiscal year, HK:1940's free cash flow was decreased by $-28.78M and operating cash flow was $118.64M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.17 | 1.54 | 1.28 | 1.15 | 1.03 |
| Quick Ratio | 2.16 | 1.52 | 1.26 | 1.14 | 1.02 |
| Cash Ratio | 0.36 | 0.34 | 0.30 | 0.42 | 0.38 |
| Solvency Ratio | 0.41 | 0.33 | 0.27 | 0.20 | 0.08 |
| Operating Cash Flow Ratio | 0.60 | 0.32 | 0.00 | 0.23 | 0.09 |
| Short-Term Operating Cash Flow Coverage | 2.21 | 0.68 | 0.00 | 0.82 | 0.25 |
| Net Current Asset Value | $ 264.16M | $ 40.07M | $ -106.67M | $ -230.05M | $ -313.70M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.19 | 0.22 | 0.22 | 0.26 |
| Debt-to-Equity Ratio | 0.15 | 0.28 | 0.36 | 0.42 | 0.48 |
| Debt-to-Capital Ratio | 0.13 | 0.22 | 0.26 | 0.30 | 0.32 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.11 | 0.14 | 0.19 | 0.20 |
| Financial Leverage Ratio | 1.36 | 1.49 | 1.63 | 1.88 | 1.88 |
| Debt Service Coverage Ratio | 2.41 | 1.08 | 0.91 | 0.99 | 0.38 |
| Interest Coverage Ratio | 16.53 | 8.66 | 6.80 | 6.81 | 1.41 |
| Debt to Market Cap | 0.29 | 0.86 | 0.73 | 1.16 | 0.16 |
| Interest Debt Per Share | 0.24 | 0.40 | 0.47 | 0.51 | 0.54 |
| Net Debt to EBITDA | 0.36 | 0.84 | 1.08 | 0.71 | 1.98 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.77% | 24.00% | 22.27% | 23.07% | 20.52% |
| EBIT Margin | 16.10% | 15.48% | 11.96% | 12.72% | 3.64% |
| EBITDA Margin | 23.93% | 25.40% | 20.84% | 21.25% | 13.31% |
| Operating Profit Margin | 16.10% | 13.55% | 11.70% | 12.62% | 3.49% |
| Pretax Profit Margin | 13.20% | 12.14% | 10.24% | 10.87% | 1.17% |
| Net Profit Margin | 10.22% | 9.90% | 8.59% | 7.61% | -2.22% |
| Continuous Operations Profit Margin | 10.22% | 9.90% | 8.59% | 7.61% | -2.22% |
| Net Income Per EBT | 77.44% | 81.56% | 83.84% | 70.02% | -189.95% |
| EBT Per EBIT | 81.95% | 89.62% | 87.55% | 86.09% | 33.48% |
| Return on Assets (ROA) | 6.22% | 5.32% | 5.18% | 4.33% | -1.11% |
| Return on Equity (ROE) | 8.47% | 7.91% | 8.46% | 8.14% | -2.09% |
| Return on Capital Employed (ROCE) | 11.83% | 9.38% | 9.67% | 10.71% | 2.61% |
| Return on Invested Capital (ROIC) | 8.67% | 6.72% | 6.99% | 6.55% | -4.18% |
| Return on Tangible Assets | 6.22% | 5.41% | 5.26% | 4.39% | -1.13% |
| Earnings Yield | 15.69% | 24.29% | 17.58% | 22.88% | -0.72% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.25 | 2.47 | 2.74 | 2.61 | 2.83 |
| Payables Turnover | 6.28 | 7.47 | 5.09 | 2.99 | 3.89 |
| Inventory Turnover | 176.13 | 153.35 | 119.38 | 97.96 | 94.72 |
| Fixed Asset Turnover | 0.98 | 0.85 | 0.95 | 0.94 | 0.78 |
| Asset Turnover | 0.61 | 0.54 | 0.60 | 0.57 | 0.50 |
| Working Capital Turnover Ratio | 3.78 | 5.50 | 9.47 | 19.39 | 74.60 |
| Cash Conversion Cycle | 106.45 | 101.55 | 64.43 | 21.19 | 38.89 |
| Days of Sales Outstanding | 162.52 | 148.03 | 133.14 | 139.69 | 128.95 |
| Days of Inventory Outstanding | 2.07 | 2.38 | 3.06 | 3.73 | 3.85 |
| Days of Payables Outstanding | 58.15 | 48.86 | 71.76 | 122.23 | 93.91 |
| Operating Cycle | 164.60 | 150.41 | 136.20 | 143.41 | 132.80 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.21 | 0.15 | 0.00 | 0.16 | 0.06 |
| Free Cash Flow Per Share | 0.11 | 0.02 | -0.06 | 0.07 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | 2.04 | 1.16 | 0.01 | 1.72 | 0.33 |
| Capital Expenditure Coverage Ratio | 2.04 | 1.16 | 0.02 | 1.72 | 1.01 |
| Operating Cash Flow Coverage Ratio | 0.92 | 0.38 | 0.00 | 0.34 | 0.12 |
| Operating Cash Flow to Sales Ratio | 0.17 | 0.13 | 0.00 | 0.13 | 0.06 |
| Free Cash Flow Yield | 13.35% | 4.53% | -9.33% | 16.75% | 0.01% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.22 | 4.12 | 5.69 | 4.37 | -139.21 |
| Price-to-Sales (P/S) Ratio | 0.65 | 0.41 | 0.49 | 0.33 | 3.09 |
| Price-to-Book (P/B) Ratio | 0.54 | 0.33 | 0.48 | 0.36 | 2.91 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.49 | 22.07 | -10.72 | 5.97 | 7946.67 |
| Price-to-Operating Cash Flow Ratio | 3.82 | 3.03 | 517.57 | 2.50 | 52.03 |
| Price-to-Earnings Growth (PEG) Ratio | 0.34 | 0.00 | 0.33 | -0.01 | 5.09 |
| Enterprise Value Multiple | 3.08 | 2.44 | 3.42 | 2.28 | 25.17 |
| Enterprise Value | 1.10B | 815.15M | 1.06B | 717.77M | 4.05B |
| EV to EBITDA | 3.08 | 2.44 | 3.42 | 2.28 | 25.17 |
| EV to Sales | 0.74 | 0.62 | 0.71 | 0.48 | 3.35 |
| EV to Free Cash Flow | 8.47 | 33.60 | -15.65 | 8.70 | 8623.33 |
| EV to Operating Cash Flow | 4.32 | 4.62 | 755.69 | 3.64 | 56.46 |
| Tangible Book Value Per Share | 1.50 | 1.34 | 1.23 | 1.12 | 1.03 |
| Shareholders’ Equity Per Share | 1.50 | 1.37 | 1.26 | 1.15 | 1.07 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.23 | 0.18 | 0.16 | 0.30 | 2.90 |
| Revenue Per Share | 1.24 | 1.09 | 1.24 | 1.23 | 1.01 |
| Net Income Per Share | 0.13 | 0.11 | 0.11 | 0.09 | -0.02 |
| Tax Burden | 0.77 | 0.82 | 0.84 | 0.70 | -1.90 |
| Interest Burden | 0.82 | 0.78 | 0.86 | 0.85 | 0.32 |
| Research & Development to Revenue | 0.05 | 0.05 | 0.05 | 0.05 | 0.04 |
| SG&A to Revenue | 0.02 | 0.04 | 0.04 | 0.06 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.67 | 1.11 | 0.01 | 1.22 | 5.08 |
Currency in CNY
