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YH Entertainment Group (2306) Ratios
YH Entertainment Group Ratios
HK:2306's free cash flow for Q2 2026 was $148.92M. For the 2026 fiscal year, HK:2306's free cash flow was decreased by $-4.82M and operating cash flow was $153.74M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.13 | 2.23 | 2.95 | 1.94 | 1.84 |
| Quick Ratio | 2.08 | 2.22 | 2.94 | 1.94 | 1.84 |
| Cash Ratio | 1.34 | 0.70 | 1.45 | 0.94 | 0.67 |
| Solvency Ratio | 0.18 | 0.11 | -0.17 | 1.21 | 0.26 |
| Operating Cash Flow Ratio | 0.20 | 0.31 | 0.26 | -0.00 | 0.62 |
| Short-Term Operating Cash Flow Coverage | 1.93 | 2.40 | 6.37 | 0.00 | 2.71 |
| Net Current Asset Value | $ 641.67M | $ 585.45M | $ 525.14M | $ -349.80M | $ 136.60M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.03 | 0.08 | 0.14 | 0.06 | 0.04 |
| Debt-to-Equity Ratio | 0.04 | 0.12 | 0.21 | -0.61 | 0.24 |
| Debt-to-Capital Ratio | 0.04 | 0.11 | 0.17 | -1.59 | 0.19 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.06 | 0.17 | -1.21 | 0.61 |
| Financial Leverage Ratio | 1.42 | 1.47 | 1.55 | -10.92 | 5.37 |
| Debt Service Coverage Ratio | 1.57 | 0.29 | -5.87 | 276.84 | 1.70 |
| Interest Coverage Ratio | 28.24 | 4.65 | 7.78 | 33.65 | 11.82 |
| Debt to Market Cap | 0.03 | 0.32 | 0.06 | 0.02 | 0.22 |
| Interest Debt Per Share | 0.08 | 0.21 | 0.35 | 0.11 | 0.18 |
| Net Debt to EBITDA | -5.84 | -4.44 | 3.91 | -0.25 | -0.91 |
| Profitability Margins | |||||
| Gross Profit Margin | 30.20% | 27.57% | 23.16% | 37.04% | 46.65% |
| EBIT Margin | 8.68% | 2.90% | -13.38% | 183.40% | 39.04% |
| EBITDA Margin | 13.31% | 6.55% | -11.30% | 184.85% | 40.10% |
| Operating Profit Margin | 9.31% | 7.15% | 4.12% | 21.65% | 39.14% |
| Pretax Profit Margin | 10.59% | 9.19% | -13.90% | 182.75% | 35.73% |
| Net Profit Margin | 7.07% | 6.14% | -18.64% | 175.92% | 26.09% |
| Continuous Operations Profit Margin | 7.92% | 5.80% | -18.87% | 175.99% | 25.99% |
| Net Income Per EBT | 66.80% | 66.83% | 134.04% | 96.26% | 73.03% |
| EBT Per EBIT | 113.71% | 128.55% | -337.73% | 844.17% | 91.27% |
| Return on Assets (ROA) | 3.21% | 2.29% | -6.89% | 130.42% | 20.05% |
| Return on Equity (ROE) | 4.57% | 3.37% | -10.67% | -1423.70% | 107.73% |
| Return on Capital Employed (ROCE) | 5.92% | 3.66% | 1.92% | 27.89% | 58.35% |
| Return on Invested Capital (ROIC) | 4.25% | 2.20% | 1.89% | 26.78% | 34.71% |
| Return on Tangible Assets | 3.22% | 2.32% | -6.90% | 130.86% | 20.12% |
| Earnings Yield | 3.50% | 9.38% | -3.16% | 45.20% | 10.78% |
| Efficiency Ratios | |||||
| Receivables Turnover | 8.41 | 9.98 | 7.90 | 6.22 | 2.71 |
| Payables Turnover | 2.60 | 2.73 | 3.88 | 3.24 | 3.23 |
| Inventory Turnover | 24.95 | 79.59 | 115.53 | 405.50 | 608.21 |
| Fixed Asset Turnover | 1.65 | 1.36 | 6.45 | 8.63 | 11.14 |
| Asset Turnover | 0.45 | 0.37 | 0.37 | 0.74 | 0.77 |
| Working Capital Turnover Ratio | 1.36 | 1.01 | 1.12 | 1.62 | 2.21 |
| Cash Conversion Cycle | -82.37 | -92.43 | -44.66 | -53.12 | 21.98 |
| Days of Sales Outstanding | 43.41 | 36.56 | 46.22 | 58.72 | 134.56 |
| Days of Inventory Outstanding | 14.63 | 4.59 | 3.16 | 0.90 | 0.60 |
| Days of Payables Outstanding | 140.40 | 133.58 | 94.04 | 112.73 | 113.18 |
| Operating Cycle | 58.04 | 41.14 | 49.38 | 59.62 | 135.16 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.14 | 0.20 | 0.13 | -0.00 | 0.80 |
| Free Cash Flow Per Share | 0.13 | 0.10 | 0.12 | -0.01 | 0.78 |
| Dividend Paid and CapEx Coverage Ratio | 27.50 | 1.94 | 11.74 | -0.00 | 41.08 |
| Capital Expenditure Coverage Ratio | 27.50 | 1.94 | 11.74 | -0.06 | 41.08 |
| Operating Cash Flow Coverage Ratio | 1.82 | 1.04 | 0.39 | -0.00 | 6.81 |
| Operating Cash Flow to Sales Ratio | 0.12 | 0.22 | 0.14 | -0.00 | 0.39 |
| Free Cash Flow Yield | 5.92% | 16.45% | 2.21% | -0.12% | 15.87% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 28.58 | 10.66 | -31.66 | 2.21 | 9.28 |
| Price-to-Sales (P/S) Ratio | 2.02 | 0.65 | 5.90 | 3.89 | 2.42 |
| Price-to-Book (P/B) Ratio | 1.30 | 0.36 | 3.38 | -31.50 | 9.99 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 16.90 | 6.08 | 45.16 | -815.90 | 6.30 |
| Price-to-Operating Cash Flow Ratio | 16.28 | 2.94 | 41.32 | -14617.34 | 6.15 |
| Price-to-Earnings Growth (PEG) Ratio | 0.73 | -0.08 | 0.30 | 0.00 | 0.61 |
| Enterprise Value Multiple | 9.35 | 5.56 | -48.29 | 1.85 | 5.12 |
| Enterprise Value | 1.13B | 278.52M | 4.13B | 3.36B | 2.65B |
| EV to EBITDA | 9.35 | 5.56 | -48.29 | 1.85 | 5.12 |
| EV to Sales | 1.24 | 0.36 | 5.46 | 3.43 | 2.05 |
| EV to Free Cash Flow | 10.40 | 3.38 | 41.78 | -718.74 | 5.35 |
| EV to Operating Cash Flow | 10.02 | 1.64 | 38.23 | -12876.77 | 5.22 |
| Tangible Book Value Per Share | 1.71 | 1.62 | 1.61 | -0.17 | 0.49 |
| Shareholders’ Equity Per Share | 1.69 | 1.65 | 1.61 | -0.17 | 0.49 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.37 | -0.36 | 0.04 | 0.27 |
| Revenue Per Share | 1.09 | 0.90 | 0.92 | 1.37 | 2.03 |
| Net Income Per Share | 0.08 | 0.06 | -0.17 | 2.41 | 0.53 |
| Tax Burden | 0.67 | 0.67 | 1.34 | 0.96 | 0.73 |
| Interest Burden | 1.22 | 3.17 | 1.04 | 1.00 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.21 | 0.26 | 0.07 | 0.05 | 0.02 |
| Stock-Based Compensation to Revenue | 0.02 | 0.07 | 0.12 | 0.09 | 0.00 |
| Income Quality | 1.17 | 2.42 | -1.03 | -0.00 | 1.10 |
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