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First Service Holding Limited (2107) Ratios
First Service Holding Limited Ratios
HK:2107's free cash flow for Q2 2026 was $-11.45M. For the 2026 fiscal year, HK:2107's free cash flow was decreased by $-2.83M and operating cash flow was $-8.62M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.33 | 1.30 | 1.56 | 1.60 | 1.67 |
| Quick Ratio | 1.33 | 1.30 | 1.55 | 1.60 | 1.67 |
| Cash Ratio | 0.47 | 0.44 | 0.68 | 0.59 | 0.77 |
| Solvency Ratio | -0.04 | -0.00 | 0.09 | 0.07 | 0.06 |
| Operating Cash Flow Ratio | 0.01 | 0.03 | 0.12 | -0.02 | 0.00 |
| Short-Term Operating Cash Flow Coverage | 15.89 | 0.00 | 0.00 | 0.00 | 0.06 |
| Net Current Asset Value | $ 311.36M | $ 296.42M | $ 408.32M | $ 374.92M | $ 385.10M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Debt-to-Equity Ratio | 0.01 | 0.00 | 0.00 | 0.00 | 0.03 |
| Debt-to-Capital Ratio | 0.01 | 0.00 | 0.00 | 0.00 | 0.03 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.94 | 2.72 | 2.24 | 2.18 | 2.13 |
| Debt Service Coverage Ratio | 49.40 | -124.65 | 495.35 | 60.60 | 1.99 |
| Interest Coverage Ratio | 319.97 | -214.89 | 528.05 | 36.24 | 38.10 |
| Debt to Market Cap | 0.01 | 0.00 | 0.00 | 0.00 | 0.02 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.02 |
| Net Debt to EBITDA | -7.52 | 18.64 | -5.19 | -5.47 | -10.02 |
| Profitability Margins | |||||
| Gross Profit Margin | 21.57% | 23.34% | 25.16% | 23.25% | 29.95% |
| EBIT Margin | 3.58% | -2.41% | 7.33% | 5.69% | 3.55% |
| EBITDA Margin | 4.50% | -1.76% | 8.11% | 6.45% | 4.24% |
| Operating Profit Margin | 3.58% | -2.41% | 7.02% | 3.20% | 1.56% |
| Pretax Profit Margin | -2.16% | -0.84% | 7.32% | 5.60% | 3.51% |
| Net Profit Margin | -3.91% | -0.91% | 4.72% | 3.68% | 3.17% |
| Continuous Operations Profit Margin | -2.97% | -0.47% | 5.79% | 4.50% | 3.00% |
| Net Income Per EBT | 180.69% | 108.64% | 64.47% | 65.72% | 90.26% |
| EBT Per EBIT | -60.43% | 34.71% | 104.22% | 175.14% | 224.71% |
| Return on Assets (ROA) | -3.32% | -0.72% | 3.88% | 3.02% | 2.61% |
| Return on Equity (ROE) | -9.75% | -1.95% | 8.69% | 6.57% | 5.56% |
| Return on Capital Employed (ROCE) | 7.92% | -4.71% | 11.76% | 5.11% | 2.44% |
| Return on Invested Capital (ROIC) | 7.91% | -2.66% | 9.31% | 4.11% | 2.03% |
| Return on Tangible Assets | -3.60% | -0.82% | 4.55% | 3.60% | 3.12% |
| Earnings Yield | -31.09% | -5.16% | 29.78% | 8.45% | 3.36% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.92 | 3.30 | 14.16 | 2.58 | 3.06 |
| Payables Turnover | 6.45 | 5.83 | 6.36 | 6.59 | 7.01 |
| Inventory Turnover | 864.70 | 617.67 | 562.54 | 1059.51 | 964.95 |
| Fixed Asset Turnover | 30.61 | 32.18 | 64.47 | 75.05 | 96.42 |
| Asset Turnover | 0.85 | 0.79 | 0.82 | 0.82 | 0.82 |
| Working Capital Turnover Ratio | 4.30 | 3.67 | 2.95 | 2.70 | 2.13 |
| Cash Conversion Cycle | 68.75 | 48.62 | -30.96 | 86.39 | 67.61 |
| Days of Sales Outstanding | 124.94 | 110.58 | 25.78 | 141.46 | 119.28 |
| Days of Inventory Outstanding | 0.42 | 0.59 | 0.65 | 0.34 | 0.38 |
| Days of Payables Outstanding | 56.62 | 62.55 | 57.39 | 55.42 | 52.05 |
| Operating Cycle | 125.37 | 111.17 | 26.43 | 141.80 | 119.66 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.02 | 0.03 | 0.10 | -0.01 | 0.00 |
| Free Cash Flow Per Share | 0.01 | 0.01 | 0.09 | -0.02 | -0.01 |
| Dividend Paid and CapEx Coverage Ratio | 0.39 | 0.58 | 2.51 | -0.19 | 0.03 |
| Capital Expenditure Coverage Ratio | 2.62 | 1.68 | 8.96 | -1.37 | 0.14 |
| Operating Cash Flow Coverage Ratio | 4.79 | 9.61 | 0.00 | 0.00 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.01 | 0.02 | 0.08 | -0.01 | 0.00 |
| Free Cash Flow Yield | 4.97% | 4.39% | 43.24% | -4.39% | -0.70% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.22 | -19.38 | 3.36 | 11.84 | 29.73 |
| Price-to-Sales (P/S) Ratio | 0.13 | 0.18 | 0.16 | 0.44 | 0.94 |
| Price-to-Book (P/B) Ratio | 0.31 | 0.38 | 0.29 | 0.78 | 1.65 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 20.12 | 22.75 | 2.31 | -22.79 | -143.83 |
| Price-to-Operating Cash Flow Ratio | 12.45 | 9.17 | 2.05 | -39.43 | 852.52 |
| Price-to-Earnings Growth (PEG) Ratio | -0.01 | 0.16 | 0.08 | 0.68 | -0.42 |
| Enterprise Value Multiple | -4.73 | 8.65 | -3.24 | 1.29 | 12.21 |
| Enterprise Value | -285.75M | -202.41M | -317.97M | 93.17M | 579.25M |
| EV to EBITDA | -4.73 | 8.65 | -3.24 | 1.29 | 12.21 |
| EV to Sales | -0.21 | -0.15 | -0.26 | 0.08 | 0.52 |
| EV to Free Cash Flow | -34.11 | -19.69 | -3.83 | -4.34 | -79.00 |
| EV to Operating Cash Flow | -21.10 | -7.94 | -3.40 | -7.51 | 468.27 |
| Tangible Book Value Per Share | 0.57 | 0.50 | 0.51 | 0.46 | 0.45 |
| Shareholders’ Equity Per Share | 0.64 | 0.67 | 0.68 | 0.64 | 0.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.37 | 0.44 | 0.21 | 0.20 | 0.14 |
| Revenue Per Share | 1.61 | 1.44 | 1.25 | 1.13 | 1.12 |
| Net Income Per Share | -0.06 | -0.01 | 0.06 | 0.04 | 0.04 |
| Tax Burden | 1.81 | 1.09 | 0.64 | 0.66 | 0.90 |
| Interest Burden | -0.60 | 0.35 | 1.00 | 0.98 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.13 | 0.15 | 0.15 | 0.15 | 0.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.31 | -2.29 | 1.05 | -0.20 | 0.03 |
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