Want to see HK:2165 full AI Analyst Report?
Ling Yue Services Group Limited (2165) Ratios
Ling Yue Services Group Limited Ratios
HK:2165's free cash flow for Q2 2026 was $-70.68M. For the 2026 fiscal year, HK:2165's free cash flow was decreased by $-373.41K and operating cash flow was $-70.31M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.01 | 2.76 | 2.76 | 2.62 | 2.56 |
| Quick Ratio | 2.99 | 2.75 | 2.76 | 2.62 | 2.55 |
| Cash Ratio | 2.44 | 2.11 | 2.10 | 1.46 | 1.31 |
| Solvency Ratio | 0.24 | 0.25 | 0.37 | 0.32 | 0.35 |
| Operating Cash Flow Ratio | 0.32 | 0.35 | 0.85 | 0.38 | 0.01 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 677.94M | $ 595.09M | $ 504.41M | $ 399.76M | $ 324.60M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.51 | 1.58 | 1.57 | 1.62 | 1.65 |
| Debt Service Coverage Ratio | 0.00 | 0.00 | 0.00 | 22677.25 | 2812.21 |
| Interest Coverage Ratio | 0.00 | 0.00 | 0.00 | 25825.00 | 2981.43 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | -8.66 | -5.54 | -4.58 | -3.39 | -3.01 |
| Profitability Margins | |||||
| Gross Profit Margin | 30.63% | 28.11% | 31.97% | 28.93% | 28.66% |
| EBIT Margin | 13.92% | 19.12% | 20.95% | 17.88% | 16.20% |
| EBITDA Margin | 14.70% | 19.72% | 21.58% | 18.42% | 16.85% |
| Operating Profit Margin | 13.92% | 19.12% | 20.05% | 17.88% | 15.43% |
| Pretax Profit Margin | 14.75% | 15.97% | 20.95% | 16.61% | 16.19% |
| Net Profit Margin | 11.95% | 12.49% | 16.72% | 13.33% | 13.05% |
| Continuous Operations Profit Margin | 11.73% | 13.20% | 17.18% | 13.89% | 13.89% |
| Net Income Per EBT | 81.01% | 78.21% | 79.84% | 80.27% | 80.59% |
| EBT Per EBIT | 106.00% | 83.50% | 104.47% | 92.87% | 104.96% |
| Return on Assets (ROA) | 7.38% | 8.41% | 12.16% | 10.96% | 12.01% |
| Return on Equity (ROE) | 11.11% | 13.25% | 19.05% | 17.77% | 19.80% |
| Return on Capital Employed (ROCE) | 12.67% | 19.76% | 22.17% | 22.71% | 22.08% |
| Return on Invested Capital (ROIC) | 10.07% | 16.34% | 18.18% | 19.00% | 18.90% |
| Return on Tangible Assets | 7.44% | 8.54% | 12.57% | 11.58% | 12.87% |
| Earnings Yield | 16.30% | 23.93% | 60.54% | 45.56% | 8.97% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.52 | 3.65 | 4.36 | 2.22 | 2.40 |
| Payables Turnover | 10.73 | 11.42 | 13.20 | 8.50 | 12.59 |
| Inventory Turnover | 72.23 | 158.05 | 398.44 | 294.55 | 254.18 |
| Fixed Asset Turnover | 189.40 | 124.08 | 107.71 | 175.75 | 277.53 |
| Asset Turnover | 0.62 | 0.67 | 0.73 | 0.82 | 0.92 |
| Working Capital Turnover Ratio | 1.02 | 1.19 | 1.34 | 1.59 | 2.78 |
| Cash Conversion Cycle | 51.82 | 70.43 | 56.99 | 122.58 | 124.78 |
| Days of Sales Outstanding | 80.78 | 100.07 | 83.74 | 164.29 | 152.34 |
| Days of Inventory Outstanding | 5.05 | 2.31 | 0.92 | 1.24 | 1.44 |
| Days of Payables Outstanding | 34.01 | 31.95 | 27.66 | 42.96 | 28.99 |
| Operating Cycle | 85.83 | 102.38 | 84.66 | 165.53 | 153.78 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.38 | 0.41 | 0.86 | 0.33 | 0.01 |
| Free Cash Flow Per Share | 0.37 | 0.40 | 0.84 | 0.31 | -0.00 |
| Dividend Paid and CapEx Coverage Ratio | 120.81 | 35.54 | 55.15 | 24.26 | 0.02 |
| Capital Expenditure Coverage Ratio | 120.81 | 35.54 | 55.15 | 24.26 | 0.99 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 1.71 |
| Operating Cash Flow to Sales Ratio | 0.17 | 0.18 | 0.40 | 0.16 | 0.00 |
| Free Cash Flow Yield | 22.52% | 33.30% | 142.78% | 53.07% | -0.00% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.15 | 4.18 | 1.65 | 2.19 | 11.15 |
| Price-to-Sales (P/S) Ratio | 0.73 | 0.52 | 0.28 | 0.29 | 1.46 |
| Price-to-Book (P/B) Ratio | 0.68 | 0.55 | 0.31 | 0.39 | 2.21 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.44 | 3.00 | 0.70 | 1.88 | -78754.10 |
| Price-to-Operating Cash Flow Ratio | 4.40 | 2.92 | 0.69 | 1.81 | 610.97 |
| Price-to-Earnings Growth (PEG) Ratio | -0.89 | -0.21 | 0.05 | -0.32 | 0.43 |
| Enterprise Value Multiple | -3.67 | -2.89 | -3.30 | -1.80 | 5.63 |
| Enterprise Value | -349.42M | -372.12M | -433.93M | -191.73M | 513.01M |
| EV to EBITDA | -3.67 | -2.89 | -3.30 | -1.80 | 5.63 |
| EV to Sales | -0.54 | -0.57 | -0.71 | -0.33 | 0.95 |
| EV to Free Cash Flow | -3.27 | -3.28 | -1.81 | -2.14 | -51300.60 |
| EV to Operating Cash Flow | -3.24 | -3.19 | -1.77 | -2.05 | 397.99 |
| Tangible Book Value Per Share | 2.45 | 2.16 | 1.83 | 1.45 | 1.37 |
| Shareholders’ Equity Per Share | 2.44 | 2.15 | 1.87 | 1.52 | 1.45 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.17 | 0.18 | 0.16 | 0.14 |
| Revenue Per Share | 2.27 | 2.29 | 2.13 | 2.02 | 2.20 |
| Net Income Per Share | 0.27 | 0.29 | 0.36 | 0.27 | 0.29 |
| Tax Burden | 0.81 | 0.78 | 0.80 | 0.80 | 0.81 |
| Interest Burden | 1.06 | 0.84 | 1.00 | 0.93 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.17 | 0.12 | 0.09 | 0.10 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.39 | 1.12 | 1.92 | 0.98 | 0.01 |
Currency in CNY
