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China Financial Leasing Group Ltd (2312) Ratios
China Financial Leasing Group Ltd Ratios
HK:2312's free cash flow for Q2 2026 was $4.77M. For the 2026 fiscal year, HK:2312's free cash flow was increased by $0.00 and operating cash flow was $4.77M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 97.98 | 117.81 | 651.33 | 98.25 | 87.98 |
| Quick Ratio | 97.98 | 117.81 | 651.33 | 98.25 | 87.98 |
| Cash Ratio | 2.46 | 5.07 | 12.68 | 32.71 | 37.67 |
| Solvency Ratio | -5.45 | -2.67 | -17.09 | -25.48 | -96.32 |
| Operating Cash Flow Ratio | -60.24 | -26.23 | -226.32 | -3.97 | -4.26 |
| Short-Term Operating Cash Flow Coverage | -60.24 | -64.12 | -226.32 | -10.40 | -23.67 |
| Net Current Asset Value | $ 113.83M | $ 77.58M | $ 60.11M | $ 68.08M | $ 46.36M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.00 | 0.00 | 0.01 | 0.00 |
| Debt-to-Equity Ratio | 0.01 | 0.00 | 0.00 | 0.01 | 0.00 |
| Debt-to-Capital Ratio | 0.01 | 0.00 | 0.00 | 0.01 | 0.00 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.02 | 1.01 | 1.01 | 1.01 | 1.01 |
| Debt Service Coverage Ratio | -11.08 | -6.78 | -73.60 | -68.62 | -147.66 |
| Interest Coverage Ratio | -199.89 | -83.79 | -530.13 | -957.14 | -205.39 |
| Debt to Market Cap | 0.00 | 0.01 | 0.00 | 0.01 | 0.00 |
| Interest Debt Per Share | 0.01 | 0.00 | 0.00 | 0.00 | 0.01 |
| Net Debt to EBITDA | 0.07 | 1.50 | 0.14 | 1.14 | 0.39 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.33% | 98.82% | 99.64% | 100.13% | -47882.11% |
| EBIT Margin | -1730.96% | -98.82% | 188.97% | 126.51% | -54049.47% |
| EBITDA Margin | -1657.30% | -98.62% | 188.90% | 124.81% | -53778.95% |
| Operating Profit Margin | -1730.96% | -98.82% | 188.97% | 126.51% | -54049.47% |
| Pretax Profit Margin | -1739.62% | -100.00% | 189.33% | 129.04% | -54312.63% |
| Net Profit Margin | -1739.62% | -100.00% | 189.33% | 129.04% | -54312.63% |
| Continuous Operations Profit Margin | -1739.62% | -100.00% | 189.33% | 129.04% | -54312.63% |
| Net Income Per EBT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| EBT Per EBIT | 100.50% | 101.19% | 100.19% | 102.00% | 100.49% |
| Return on Assets (ROA) | -9.65% | -2.60% | -13.14% | -29.74% | -109.65% |
| Return on Equity (ROE) | -9.82% | -2.62% | -13.24% | -30.09% | -110.91% |
| Return on Capital Employed (ROCE) | -9.68% | -2.59% | -13.13% | -29.46% | -110.37% |
| Return on Invested Capital (ROIC) | -9.60% | -2.58% | -13.09% | -17.56% | -110.29% |
| Return on Tangible Assets | -10.24% | -2.60% | -13.14% | -29.74% | -109.65% |
| Earnings Yield | -3.99% | -4.73% | -30.56% | -77.62% | -89.26% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 0.27 | 0.00 | 0.00 | -264.80 | 0.93 |
| Asset Turnover | 0.01 | 0.03 | -0.07 | -0.23 | 0.00 |
| Working Capital Turnover Ratio | 0.01 | 0.03 | -0.07 | -0.28 | 0.00 |
| Cash Conversion Cycle | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Sales Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.20 | -0.05 | -0.12 | -0.03 | -0.03 |
| Free Cash Flow Per Share | -0.24 | -0.05 | -0.12 | -0.03 | -0.03 |
| Dividend Paid and CapEx Coverage Ratio | -4.87 | -645.93 | -1238.12 | -132.67 | -133.65 |
| Capital Expenditure Coverage Ratio | -4.87 | -645.93 | -1238.12 | -132.67 | -133.65 |
| Operating Cash Flow Coverage Ratio | -36.35 | -47.39 | -226.32 | -7.72 | -23.67 |
| Operating Cash Flow to Sales Ratio | -84.90 | -8.57 | 5.00 | 0.18 | -23.92 |
| Free Cash Flow Yield | -23.47% | -40.63% | -80.80% | -10.63% | -3.96% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -25.06 | -21.13 | -3.27 | -1.29 | -1.12 |
| Price-to-Sales (P/S) Ratio | 436.06 | 21.13 | -6.20 | -1.66 | 608.45 |
| Price-to-Book (P/B) Ratio | 2.46 | 0.55 | 0.43 | 0.39 | 1.24 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.26 | -2.46 | -1.24 | -9.41 | -25.25 |
| Price-to-Operating Cash Flow Ratio | -5.14 | -2.47 | -1.24 | -9.48 | -25.44 |
| Price-to-Earnings Growth (PEG) Ratio | -0.05 | 0.25 | 0.04 | 0.02 | -0.01 |
| Enterprise Value Multiple | -26.24 | -19.92 | -3.14 | -0.19 | -0.74 |
| Enterprise Value | 366.65M | 39.99M | 24.99M | 3.84M | 37.82M |
| EV to EBITDA | -26.24 | -19.92 | -3.14 | -0.19 | -0.74 |
| EV to Sales | 434.93 | 19.65 | -5.94 | -0.24 | 398.10 |
| EV to Free Cash Flow | -4.25 | -2.29 | -1.19 | -1.37 | -16.52 |
| EV to Operating Cash Flow | -5.12 | -2.29 | -1.19 | -1.38 | -16.65 |
| Tangible Book Value Per Share | 0.39 | 0.23 | 0.33 | 0.77 | 0.71 |
| Shareholders’ Equity Per Share | 0.41 | 0.23 | 0.33 | 0.77 | 0.71 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 0.00 | 0.01 | -0.02 | -0.18 | 0.00 |
| Net Income Per Share | -0.04 | -0.01 | -0.04 | -0.23 | -0.79 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Interest Burden | 1.01 | 1.01 | 1.00 | 1.02 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | -0.01 |
| SG&A to Revenue | 9.12 | 1.99 | -0.90 | -0.29 | 50.85 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.88 | 8.57 | 2.64 | 0.14 | 0.04 |
Currency in HKD