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Smart-Core Holdings Ltd. (2166) Ratios
Smart-Core Holdings Ltd. Ratios
HK:2166's free cash flow for Q2 2026 was $-605.31M. For the 2026 fiscal year, HK:2166's free cash flow was decreased by $-617.00K and operating cash flow was $-604.69M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.57 | 1.84 | 1.69 | 1.57 | 1.32 |
| Quick Ratio | 1.32 | 1.58 | 1.42 | 1.39 | 1.08 |
| Cash Ratio | 0.29 | 0.33 | 0.20 | 0.30 | 0.11 |
| Solvency Ratio | 0.15 | 0.15 | 0.11 | 0.11 | 0.09 |
| Operating Cash Flow Ratio | -0.32 | 0.30 | 0.44 | 0.53 | -0.17 |
| Short-Term Operating Cash Flow Coverage | -0.71 | 0.71 | 0.77 | 0.85 | -0.27 |
| Net Current Asset Value | $ 637.69M | $ 604.93M | $ 564.44M | $ 921.89M | $ 791.23M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.19 | 0.28 | 0.37 | 0.46 |
| Debt-to-Equity Ratio | 0.54 | 0.33 | 0.54 | 1.21 | 2.07 |
| Debt-to-Capital Ratio | 0.35 | 0.25 | 0.35 | 0.55 | 0.67 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 |
| Financial Leverage Ratio | 2.13 | 1.77 | 1.92 | 3.28 | 4.51 |
| Debt Service Coverage Ratio | 0.26 | 0.42 | 0.33 | 0.43 | 0.28 |
| Interest Coverage Ratio | 5.06 | 4.15 | 2.13 | 7.08 | 9.62 |
| Debt to Market Cap | 0.54 | 0.42 | 0.63 | 0.92 | 2.14 |
| Interest Debt Per Share | 1.28 | 0.73 | 1.15 | 2.34 | 3.52 |
| Net Debt to EBITDA | 1.39 | 0.50 | 1.67 | 1.00 | 2.53 |
| Profitability Margins | |||||
| Gross Profit Margin | 6.21% | 6.71% | 7.79% | 10.94% | 9.53% |
| EBIT Margin | 2.33% | 3.04% | 2.93% | 5.37% | 5.06% |
| EBITDA Margin | 2.53% | 3.31% | 3.34% | 5.58% | 5.22% |
| Operating Profit Margin | 2.33% | 2.38% | 2.14% | 5.60% | 4.98% |
| Pretax Profit Margin | 2.75% | 2.47% | 1.93% | 4.58% | 4.54% |
| Net Profit Margin | 2.45% | 2.16% | 1.26% | 1.65% | 2.06% |
| Continuous Operations Profit Margin | 2.44% | 2.17% | 1.63% | 3.80% | 3.77% |
| Net Income Per EBT | 89.04% | 87.34% | 65.11% | 35.95% | 45.39% |
| EBT Per EBIT | 117.92% | 104.04% | 90.08% | 81.80% | 91.21% |
| Return on Assets (ROA) | 7.13% | 5.92% | 4.09% | 5.76% | 5.88% |
| Return on Equity (ROE) | 15.21% | 10.46% | 7.86% | 18.86% | 26.56% |
| Return on Capital Employed (ROCE) | 14.08% | 11.44% | 13.33% | 46.12% | 48.43% |
| Return on Invested Capital (ROIC) | 8.38% | 7.62% | 7.39% | 20.59% | 15.86% |
| Return on Tangible Assets | 7.23% | 6.01% | 4.15% | 5.84% | 5.91% |
| Earnings Yield | 16.47% | 13.81% | 9.43% | 14.67% | 27.91% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.61 | 7.05 | 8.39 | 8.25 | 5.23 |
| Payables Turnover | 13.19 | 12.68 | 19.67 | 25.41 | 17.53 |
| Inventory Turnover | 21.14 | 22.81 | 23.69 | 30.90 | 15.51 |
| Fixed Asset Turnover | 162.20 | 300.82 | 367.15 | 271.56 | 296.02 |
| Asset Turnover | 2.91 | 2.74 | 3.26 | 3.50 | 2.85 |
| Working Capital Turnover Ratio | 10.33 | 7.88 | 7.53 | 11.42 | 15.46 |
| Cash Conversion Cycle | 54.61 | 38.98 | 40.38 | 41.68 | 72.44 |
| Days of Sales Outstanding | 65.02 | 51.75 | 43.53 | 44.23 | 69.72 |
| Days of Inventory Outstanding | 17.26 | 16.00 | 15.41 | 11.81 | 23.53 |
| Days of Payables Outstanding | 27.68 | 28.78 | 18.55 | 14.36 | 20.82 |
| Operating Cycle | 82.28 | 67.76 | 58.94 | 56.04 | 93.26 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.81 | 0.46 | 0.77 | 1.80 | -0.90 |
| Free Cash Flow Per Share | -0.81 | 0.46 | 0.75 | 1.78 | -0.92 |
| Dividend Paid and CapEx Coverage Ratio | -6.24 | 6.40 | 10.61 | 12.67 | -9.71 |
| Capital Expenditure Coverage Ratio | -559.86 | 191.41 | 62.14 | 82.76 | -70.26 |
| Operating Cash Flow Coverage Ratio | -0.67 | 0.69 | 0.75 | 0.83 | -0.26 |
| Operating Cash Flow to Sales Ratio | -0.06 | 0.05 | 0.06 | 0.09 | -0.04 |
| Free Cash Flow Yield | -38.71% | 29.65% | 47.16% | 76.51% | -58.35% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.00 | 7.24 | 10.61 | 6.82 | 3.58 |
| Price-to-Sales (P/S) Ratio | 0.15 | 0.16 | 0.13 | 0.11 | 0.07 |
| Price-to-Book (P/B) Ratio | 0.92 | 0.76 | 0.83 | 1.29 | 0.95 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.58 | 3.37 | 2.12 | 1.31 | -1.71 |
| Price-to-Operating Cash Flow Ratio | -2.59 | 3.36 | 2.09 | 1.29 | -1.74 |
| Price-to-Earnings Growth (PEG) Ratio | 0.09 | 0.18 | -0.19 | -0.30 | 0.02 |
| Enterprise Value Multiple | 7.25 | 5.21 | 5.66 | 3.01 | 3.95 |
| Enterprise Value | 1.21B | 802.65M | 1.07B | 1.68B | 2.14B |
| EV to EBITDA | 7.25 | 5.21 | 5.66 | 3.01 | 3.95 |
| EV to Sales | 0.18 | 0.17 | 0.19 | 0.17 | 0.21 |
| EV to Free Cash Flow | -3.19 | 3.73 | 3.01 | 1.96 | -4.79 |
| EV to Operating Cash Flow | -3.20 | 3.71 | 2.96 | 1.93 | -4.86 |
| Tangible Book Value Per Share | 2.21 | 1.99 | 1.86 | 2.40 | 2.11 |
| Shareholders’ Equity Per Share | 2.27 | 2.05 | 1.92 | 1.80 | 1.65 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.11 | 0.12 | 0.15 | 0.17 | 0.17 |
| Revenue Per Share | 14.13 | 9.92 | 12.02 | 20.67 | 21.27 |
| Net Income Per Share | 0.35 | 0.21 | 0.15 | 0.34 | 0.44 |
| Tax Burden | 0.89 | 0.87 | 0.65 | 0.36 | 0.45 |
| Interest Burden | 1.18 | 0.81 | 0.66 | 0.85 | 0.90 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.00 | 0.00 |
| SG&A to Revenue | 0.03 | 0.04 | 0.02 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -2.35 | 1.88 | 5.08 | 1.90 | -0.94 |
Currency in HKD
