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K2 F&B Holdings Limited (2108) Ratios
K2 F&B Holdings Limited Ratios
HK:2108's free cash flow for Q2 2026 was $5.70M. For the 2026 fiscal year, HK:2108's free cash flow was increased by $0.00 and operating cash flow was $5.70M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.96 | 0.42 | 0.53 | 0.66 | 0.84 |
| Quick Ratio | 0.96 | 0.41 | 0.52 | 0.64 | 0.83 |
| Cash Ratio | 0.14 | 0.31 | 0.36 | 0.40 | 0.47 |
| Solvency Ratio | 0.14 | 0.04 | 0.11 | 0.08 | 0.06 |
| Operating Cash Flow Ratio | 0.16 | 0.41 | 0.44 | 0.66 | 0.47 |
| Short-Term Operating Cash Flow Coverage | 0.25 | 0.97 | 1.25 | 2.04 | 0.99 |
| Net Current Asset Value | $ -70.38M | $ -105.06M | $ -100.94M | $ -103.40M | $ -83.58M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.47 | 0.51 | 0.51 | 0.55 | 0.53 |
| Debt-to-Equity Ratio | 0.97 | 1.17 | 1.16 | 1.35 | 1.24 |
| Debt-to-Capital Ratio | 0.49 | 0.54 | 0.54 | 0.57 | 0.55 |
| Long-Term Debt-to-Capital Ratio | 0.40 | 0.49 | 0.49 | 0.54 | 0.51 |
| Financial Leverage Ratio | 2.07 | 2.29 | 2.29 | 2.46 | 2.33 |
| Debt Service Coverage Ratio | 0.35 | 0.43 | 1.53 | 1.68 | 0.88 |
| Interest Coverage Ratio | 3.83 | 3.45 | 3.83 | 6.38 | 4.49 |
| Debt to Market Cap | 2.19 | 3.09 | 4.24 | 4.21 | 1.96 |
| Interest Debt Per Share | 0.12 | 0.13 | 0.13 | 0.13 | 0.11 |
| Net Debt to EBITDA | 9.13 | 15.84 | 5.92 | 8.73 | 10.42 |
| Profitability Margins | |||||
| Gross Profit Margin | 69.13% | 66.19% | 64.98% | 40.47% | 36.94% |
| EBIT Margin | 9.08% | 7.15% | 19.21% | 16.53% | 17.48% |
| EBITDA Margin | 19.30% | 10.69% | 28.19% | 23.94% | 21.06% |
| Operating Profit Margin | 23.92% | 21.79% | 19.16% | 22.11% | 18.39% |
| Pretax Profit Margin | 19.22% | 5.38% | 14.21% | 13.06% | 13.38% |
| Net Profit Margin | 18.56% | 4.92% | 13.11% | 12.00% | 12.22% |
| Continuous Operations Profit Margin | 18.56% | 4.89% | 13.11% | 12.00% | 12.22% |
| Net Income Per EBT | 96.59% | 91.36% | 92.31% | 91.87% | 91.29% |
| EBT Per EBIT | 80.34% | 24.70% | 74.15% | 59.06% | 72.80% |
| Return on Assets (ROA) | 4.67% | 1.38% | 3.69% | 2.97% | 2.72% |
| Return on Equity (ROE) | 9.68% | 3.15% | 8.46% | 7.31% | 6.35% |
| Return on Capital Employed (ROCE) | 7.34% | 6.89% | 6.01% | 5.95% | 4.49% |
| Return on Invested Capital (ROIC) | 6.09% | 5.82% | 5.24% | 5.25% | 3.89% |
| Return on Tangible Assets | 4.67% | 1.38% | 3.69% | 2.98% | 2.72% |
| Earnings Yield | 23.33% | 9.09% | 34.22% | 24.90% | 11.01% |
| Efficiency Ratios | |||||
| Receivables Turnover | 76.42 | 305.73 | 191.55 | 157.63 | 173.89 |
| Payables Turnover | 6.60 | 7.36 | 5.96 | 9.73 | 9.94 |
| Inventory Turnover | 109.67 | 121.57 | 89.13 | 120.30 | 142.02 |
| Fixed Asset Turnover | 0.97 | 1.02 | 1.06 | 0.72 | 2.04 |
| Asset Turnover | 0.25 | 0.28 | 0.28 | 0.25 | 0.22 |
| Working Capital Turnover Ratio | -6.98 | -4.96 | -7.59 | -12.81 | 23.71 |
| Cash Conversion Cycle | -47.19 | -45.43 | -55.20 | -32.16 | -32.04 |
| Days of Sales Outstanding | 4.78 | 1.19 | 1.91 | 2.32 | 2.10 |
| Days of Inventory Outstanding | 3.33 | 3.00 | 4.10 | 3.03 | 2.57 |
| Days of Payables Outstanding | 55.29 | 49.63 | 61.20 | 37.51 | 36.71 |
| Operating Cycle | 8.10 | 4.20 | 6.00 | 5.35 | 4.67 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Free Cash Flow Per Share | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Dividend Paid and CapEx Coverage Ratio | 6.50 | 2.73 | 2.49 | 2.64 | 7.52 |
| Capital Expenditure Coverage Ratio | 6.50 | 2.73 | 2.49 | 2.64 | 7.52 |
| Operating Cash Flow Coverage Ratio | 0.06 | 0.09 | 0.09 | 0.09 | 0.08 |
| Operating Cash Flow to Sales Ratio | 0.12 | 0.17 | 0.16 | 0.21 | 0.18 |
| Free Cash Flow Yield | 12.41% | 19.71% | 24.93% | 26.78% | 14.45% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 4.27 | 11.00 | 2.92 | 4.02 | 9.09 |
| Price-to-Sales (P/S) Ratio | 0.80 | 0.54 | 0.38 | 0.48 | 1.11 |
| Price-to-Book (P/B) Ratio | 0.41 | 0.35 | 0.25 | 0.29 | 0.58 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.06 | 5.07 | 4.01 | 3.73 | 6.92 |
| Price-to-Operating Cash Flow Ratio | 6.82 | 3.22 | 2.40 | 2.32 | 6.00 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.18 | 0.10 | 0.16 | 0.08 |
| Enterprise Value Multiple | 13.25 | 20.90 | 7.28 | 10.74 | 15.69 |
| Enterprise Value | 131.71M | 127.76M | 114.44M | 121.60M | 123.54M |
| EV to EBITDA | 13.25 | 20.90 | 7.28 | 10.74 | 15.69 |
| EV to Sales | 2.56 | 2.23 | 2.05 | 2.57 | 3.30 |
| EV to Free Cash Flow | 25.90 | 20.96 | 21.49 | 19.92 | 20.60 |
| EV to Operating Cash Flow | 21.92 | 13.29 | 12.87 | 12.37 | 17.86 |
| Tangible Book Value Per Share | 0.12 | 0.11 | 0.11 | 0.10 | 0.09 |
| Shareholders’ Equity Per Share | 0.12 | 0.11 | 0.11 | 0.10 | 0.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.03 | 0.09 | 0.08 | 0.08 | 0.09 |
| Revenue Per Share | 0.06 | 0.07 | 0.07 | 0.06 | 0.05 |
| Net Income Per Share | 0.01 | 0.00 | 0.01 | 0.01 | 0.01 |
| Tax Burden | 0.97 | 0.91 | 0.92 | 0.92 | 0.91 |
| Interest Burden | 2.12 | 0.75 | 0.74 | 0.79 | 0.77 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.03 | 0.03 | 0.03 | 0.09 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.64 | 3.12 | 1.12 | 1.59 | 1.38 |
Currency in SGD
