TipRanks
Gushengtang Holdings Limited (HK:2273)
:2273
Hong Kong Market
2273
Gushengtang Holdings Limited
RESEARCH TOOLSreports
Want to see HK:2273 full AI Analyst Report?

Gushengtang Holdings Limited (2273) Ratios

7 Followers

Gushengtang Holdings Limited Ratios

HK:2273's free cash flow for Q2 2026 was ¥0.30. For the 2026 fiscal year, HK:2273's free cash flow was decreased by ¥ and operating cash flow was ¥0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.18 1.61 2.37 2.59 2.45
Quick Ratio
 1.06 1.44 2.14 2.38 2.26
Cash Ratio
 0.61 0.79 1.46 1.84 1.79
Solvency Ratio
 0.20 0.23 0.26 0.35 0.32
Operating Cash Flow Ratio
 0.18 0.51 0.59 0.58 0.51
Short-Term Operating Cash Flow Coverage
 0.40 4.93 57.37 24.97 15.43
Net Current Asset Value
¥ -345.92M¥ 48.19M¥ 532.77M¥ 764.34M¥ 468.12M
Leverage Ratios
Debt-to-Assets Ratio
 0.35 0.20 0.14 0.11 0.13
Debt-to-Equity Ratio
 0.82 0.36 0.21 0.16 0.20
Debt-to-Capital Ratio
 0.45 0.27 0.18 0.14 0.17
Long-Term Debt-to-Capital Ratio
 0.10 0.08 0.04 0.00 0.03
Financial Leverage Ratio
 2.32 1.84 1.54 1.47 1.52
Debt Service Coverage Ratio
 0.50 2.87 12.51 9.49 8.56
Interest Coverage Ratio
 12.83 17.13 20.21 10.90 10.90
Debt to Market Cap
 0.22 0.05 0.01 <0.01 <0.01
Interest Debt Per Share
 7.11 3.34 2.09 1.62 1.60
Net Debt to EBITDA
 0.87 -0.27 -1.62 -2.16 -1.98
Profitability Margins
Gross Profit Margin
31.01%31.16%30.09%30.13%30.75%
EBIT Margin
12.85%13.06%11.40%13.33%13.32%
EBITDA Margin
14.73%14.95%12.41%18.50%19.96%
Operating Profit Margin
13.42%13.79%11.78%12.00%11.82%
Pretax Profit Margin
14.51%13.04%12.02%12.23%12.23%
Net Profit Margin
12.38%10.86%10.15%10.86%11.13%
Continuous Operations Profit Margin
12.31%10.84%10.16%10.89%11.15%
Net Income Per EBT
85.30%83.27%84.45%88.75%91.01%
EBT Per EBIT
108.14%94.55%102.05%101.89%103.50%
Return on Assets (ROA)
9.67%8.83%8.39%7.46%6.92%
Return on Equity (ROE)
20.84%16.25%12.91%10.94%10.51%
Return on Capital Employed (ROCE)
17.81%15.77%12.31%10.44%9.32%
Return on Invested Capital (ROIC)
11.07%12.18%10.10%8.98%8.45%
Return on Tangible Assets
14.40%13.39%12.26%10.64%10.22%
Earnings Yield
8.57%5.74%3.84%2.28%1.76%
Efficiency Ratios
Receivables Turnover
 11.87 12.62 11.22 12.91 7.22
Payables Turnover
 8.65 7.40 6.87 5.66 6.85
Inventory Turnover
 10.60 11.49 11.77 10.61 10.73
Fixed Asset Turnover
 5.15 5.10 5.68 4.97 4.79
Asset Turnover
 0.78 0.81 0.83 0.69 0.62
Working Capital Turnover Ratio
 6.59 3.71 2.77 2.40 2.06
Cash Conversion Cycle
 23.00 11.38 10.40 -1.79 31.26
Days of Sales Outstanding
 30.75 28.93 32.54 28.27 50.55
Days of Inventory Outstanding
 34.44 31.76 31.01 34.39 34.02
Days of Payables Outstanding
 42.19 49.31 53.15 64.44 53.31
Operating Cycle
 65.19 60.69 63.54 62.66 84.57
Cash Flow Ratios
Operating Cash Flow Per Share
 1.46 2.40 1.80 1.68 1.22
Free Cash Flow Per Share
 0.97 1.99 1.44 1.36 1.06
CapEx Per Share
 0.49 0.41 0.36 0.32 0.16
Free Cash Flow to Operating Cash Flow
 0.67 0.83 0.80 0.81 0.87
Dividend Paid and CapEx Coverage Ratio
 1.20 2.25 3.81 2.45 7.60
Capital Expenditure Coverage Ratio
 3.01 5.83 4.99 5.28 7.60
Operating Cash Flow Coverage Ratio
 0.21 0.74 0.89 1.11 0.80
Operating Cash Flow to Sales Ratio
 0.09 0.18 0.15 0.18 0.17
Free Cash Flow Yield
4.54%7.86%4.53%3.01%2.38%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 12.20 17.47 26.02 43.77 56.78
Price-to-Sales (P/S) Ratio
 1.39 1.89 2.64 4.75 6.32
Price-to-Book (P/B) Ratio
 2.62 2.83 3.36 4.79 5.97
Price-to-Free Cash Flow (P/FCF) Ratio
 22.00 12.72 22.07 33.21 42.08
Price-to-Operating Cash Flow Ratio
 15.28 10.54 17.65 26.91 36.54
Price-to-Earnings Growth (PEG) Ratio
 0.42 0.93 1.38 1.28 -0.48
Price-to-Fair Value
 2.62 2.83 3.36 4.79 5.97
Enterprise Value Multiple
 10.29 12.38 19.66 23.51 29.69
Enterprise Value
 5.17B 6.01B 7.37B 10.11B 9.63B
EV to EBITDA
 10.29 12.38 19.66 23.51 29.69
EV to Sales
 1.52 1.85 2.44 4.35 5.92
EV to Free Cash Flow
 24.03 12.46 20.39 30.41 39.44
EV to Operating Cash Flow
 16.04 10.32 16.30 24.64 34.25
Tangible Book Value Per Share
 2.08 3.40 4.86 5.30 3.81
Shareholders’ Equity Per Share
 8.52 8.95 9.45 9.41 7.47
Tax and Other Ratios
Effective Tax Rate
 0.15 0.17 0.15 0.11 0.09
Revenue Per Share
 15.45 13.40 12.02 9.49 7.05
Net Income Per Share
 1.91 1.45 1.22 1.03 0.79
Tax Burden
 0.85 0.83 0.84 0.89 0.91
Interest Burden
 1.13 1.00 1.05 0.92 0.92
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.18 0.17 0.18 0.07 0.06
Stock-Based Compensation to Revenue
 0.00 0.02 0.03 0.02 0.01
Income Quality
 0.77 1.65 1.25 1.44 1.53
Currency in CNY