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Lee & Man Paper Manufacturing (2314) Ratios
Lee & Man Paper Manufacturing Ratios
HK:2314's free cash flow for Q2 2026 was $-232.73M. For the 2026 fiscal year, HK:2314's free cash flow was decreased by $-1.69B and operating cash flow was $1.46B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.14 | 1.00 | 1.15 | 1.05 | 1.23 |
| Quick Ratio | 0.72 | 0.65 | 0.72 | 0.59 | 0.70 |
| Cash Ratio | 0.17 | 0.12 | 0.13 | 0.15 | 0.16 |
| Solvency Ratio | 0.08 | 0.06 | 0.05 | 0.07 | 0.18 |
| Operating Cash Flow Ratio | 0.31 | 0.03 | 0.01 | 0.30 | 0.23 |
| Short-Term Operating Cash Flow Coverage | 0.51 | 0.05 | 0.02 | 0.44 | 0.32 |
| Net Current Asset Value | $ -14.27B | $ -14.78B | $ -12.19B | $ -8.80B | $ -4.05B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.37 | 0.40 | 0.36 | 0.33 | 0.27 |
| Debt-to-Equity Ratio | 0.69 | 0.79 | 0.71 | 0.57 | 0.42 |
| Debt-to-Capital Ratio | 0.41 | 0.44 | 0.42 | 0.36 | 0.30 |
| Long-Term Debt-to-Capital Ratio | 0.32 | 0.32 | 0.31 | 0.21 | 0.14 |
| Financial Leverage Ratio | 1.90 | 1.98 | 2.00 | 1.76 | 1.57 |
| Debt Service Coverage Ratio | 0.28 | 0.21 | 0.22 | 0.19 | 0.40 |
| Interest Coverage Ratio | 8.82 | 4.92 | 3.67 | 9.69 | 48.53 |
| Debt to Market Cap | 1.75 | 2.12 | 1.95 | 1.10 | 0.60 |
| Interest Debt Per Share | 4.96 | 5.21 | 4.56 | 3.83 | 3.27 |
| Net Debt to EBITDA | 8.15 | 9.37 | 9.58 | 8.24 | 3.03 |
| Profitability Margins | |||||
| Gross Profit Margin | 14.62% | 11.97% | 10.03% | 9.23% | 17.54% |
| EBIT Margin | 7.84% | 7.46% | 6.78% | 5.42% | 11.90% |
| EBITDA Margin | 8.81% | 8.43% | 7.47% | 6.08% | 12.41% |
| Operating Profit Margin | 7.13% | 6.17% | 4.10% | 4.11% | 11.25% |
| Pretax Profit Margin | 8.48% | 6.20% | 5.66% | 5.00% | 11.67% |
| Net Profit Margin | 7.29% | 5.23% | 4.21% | 4.51% | 10.00% |
| Continuous Operations Profit Margin | 7.29% | 5.22% | 4.63% | 4.52% | 10.00% |
| Net Income Per EBT | 85.89% | 84.24% | 74.41% | 90.24% | 85.69% |
| EBT Per EBIT | 118.98% | 100.55% | 138.24% | 121.57% | 103.71% |
| Return on Assets (ROA) | 3.37% | 2.45% | 1.94% | 2.62% | 6.20% |
| Return on Equity (ROE) | 6.38% | 4.85% | 3.88% | 4.60% | 9.74% |
| Return on Capital Employed (ROCE) | 4.10% | 3.75% | 2.39% | 3.16% | 9.09% |
| Return on Invested Capital (ROIC) | 3.06% | 2.61% | 1.68% | 2.33% | 6.41% |
| Return on Tangible Assets | 3.37% | 2.45% | 1.94% | 2.62% | 6.20% |
| Earnings Yield | 16.14% | 13.12% | 10.65% | 8.86% | 13.81% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.63 | 6.65 | 3.72 | 5.34 | 4.95 |
| Payables Turnover | 6.70 | 9.64 | 9.02 | 10.24 | 16.02 |
| Inventory Turnover | 4.72 | 5.18 | 4.56 | 4.68 | 4.11 |
| Fixed Asset Turnover | 0.61 | 0.62 | 0.62 | 0.80 | 0.88 |
| Asset Turnover | 0.46 | 0.47 | 0.46 | 0.58 | 0.62 |
| Working Capital Turnover Ratio | 33.55 | 31.04 | 21.38 | 16.96 | 10.44 |
| Cash Conversion Cycle | 70.76 | 87.53 | 137.70 | 110.73 | 139.81 |
| Days of Sales Outstanding | 47.85 | 54.91 | 98.08 | 68.40 | 73.72 |
| Days of Inventory Outstanding | 77.38 | 70.49 | 80.06 | 77.97 | 88.87 |
| Days of Payables Outstanding | 54.46 | 37.87 | 40.45 | 35.64 | 22.78 |
| Operating Cycle | 125.23 | 125.40 | 178.15 | 146.37 | 162.59 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.82 | 0.10 | 0.04 | 0.86 | 0.64 |
| Free Cash Flow Per Share | 0.38 | -0.53 | -0.82 | -0.24 | -0.12 |
| Dividend Paid and CapEx Coverage Ratio | 1.49 | 0.13 | 0.04 | 0.67 | 0.59 |
| Capital Expenditure Coverage Ratio | 1.86 | 0.16 | 0.04 | 0.78 | 0.84 |
| Operating Cash Flow Coverage Ratio | 0.17 | 0.02 | 0.01 | 0.23 | 0.20 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.02 | 0.01 | 0.13 | 0.09 |
| Free Cash Flow Yield | 13.58% | -22.01% | -35.97% | -6.97% | -2.23% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.22 | 7.62 | 9.39 | 11.28 | 7.24 |
| Price-to-Sales (P/S) Ratio | 0.45 | 0.40 | 0.40 | 0.51 | 0.72 |
| Price-to-Book (P/B) Ratio | 0.40 | 0.37 | 0.36 | 0.52 | 0.71 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.36 | -4.54 | -2.78 | -14.35 | -44.78 |
| Price-to-Operating Cash Flow Ratio | 3.40 | 24.31 | 65.20 | 4.01 | 8.44 |
| Price-to-Earnings Growth (PEG) Ratio | 0.14 | 0.26 | -0.85 | -0.18 | -0.65 |
| Enterprise Value Multiple | 13.27 | 14.09 | 14.88 | 16.61 | 8.86 |
| Enterprise Value | 31.16B | 30.88B | 27.72B | 29.46B | 35.77B |
| EV to EBITDA | 13.27 | 14.09 | 14.88 | 16.61 | 8.86 |
| EV to Sales | 1.17 | 1.19 | 1.11 | 1.01 | 1.10 |
| EV to Free Cash Flow | 19.07 | -13.55 | -7.81 | -28.47 | -68.01 |
| EV to Operating Cash Flow | 8.82 | 72.50 | 183.13 | 7.95 | 12.81 |
| Tangible Book Value Per Share | 7.09 | 6.52 | 6.68 | 6.63 | 7.69 |
| Shareholders’ Equity Per Share | 7.09 | 6.52 | 6.29 | 6.63 | 7.69 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.14 | 0.16 | 0.18 | 0.10 | 0.14 |
| Revenue Per Share | 6.20 | 6.05 | 5.79 | 6.76 | 7.48 |
| Net Income Per Share | 0.45 | 0.32 | 0.24 | 0.30 | 0.75 |
| Tax Burden | 0.86 | 0.84 | 0.74 | 0.90 | 0.86 |
| Interest Burden | 1.08 | 0.83 | 0.84 | 0.92 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.08 | 0.04 | 0.04 | 0.05 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.82 | 0.26 | 0.13 | 2.54 | 0.74 |
Currency in HKD
