Want to see HK:2315 full AI Analyst Report?
Biocytogen Pharmaceuticals (Beijing) Co. Ltd. Class H (2315) Ratios
Biocytogen Pharmaceuticals (Beijing) Co. Ltd. Class H Ratios
HK:2315's free cash flow for Q2 2026 was $32.89M. For the 2026 fiscal year, HK:2315's free cash flow was decreased by $-217.59M and operating cash flow was $250.48M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.31 | 1.53 | 1.25 | 1.52 | 1.96 |
| Quick Ratio | 2.12 | 1.33 | 1.23 | 1.36 | 1.77 |
| Cash Ratio | 1.68 | 0.71 | 0.69 | 1.00 | 1.04 |
| Solvency Ratio | 0.22 | 0.13 | -0.12 | -0.28 | -0.40 |
| Operating Cash Flow Ratio | 0.40 | 0.39 | -0.13 | -0.50 | -0.82 |
| Short-Term Operating Cash Flow Coverage | 1.89 | 1.01 | -0.43 | -2.39 | 0.00 |
| Net Current Asset Value | $ 603.86M | $ -760.18M | $ -935.92M | $ -729.72M | $ -176.57M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.24 | 0.22 | 0.15 | 0.04 |
| Debt-to-Equity Ratio | 0.27 | 0.68 | 0.69 | 0.36 | 0.07 |
| Debt-to-Capital Ratio | 0.21 | 0.41 | 0.41 | 0.27 | 0.07 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.19 | 0.18 | 0.04 | 0.00 |
| Financial Leverage Ratio | 1.71 | 2.90 | 3.12 | 2.44 | 1.85 |
| Debt Service Coverage Ratio | 1.52 | 0.98 | -0.36 | -2.55 | -9.59 |
| Interest Coverage Ratio | 3.92 | 1.79 | -2.71 | -9.45 | -12.83 |
| Debt to Market Cap | 0.03 | 0.13 | 0.09 | 0.02 | 0.00 |
| Interest Debt Per Share | 1.64 | 1.66 | 1.62 | 1.20 | 0.33 |
| Net Debt to EBITDA | -2.33 | 0.62 | -1.48 | 0.40 | 1.00 |
| Profitability Margins | |||||
| Gross Profit Margin | 75.83% | 77.67% | 70.59% | 73.38% | 69.79% |
| EBIT Margin | 18.79% | 13.73% | -39.10% | -113.25% | -142.78% |
| EBITDA Margin | 30.42% | 30.99% | -13.65% | -87.26% | -106.65% |
| Operating Profit Margin | 20.21% | 16.76% | -37.70% | -99.36% | -142.66% |
| Pretax Profit Margin | 13.64% | 4.38% | -53.03% | -112.64% | -153.90% |
| Net Profit Margin | 12.56% | 3.42% | -53.42% | -112.79% | -153.88% |
| Continuous Operations Profit Margin | 12.56% | 3.42% | -53.42% | -112.79% | -153.90% |
| Net Income Per EBT | 92.11% | 78.11% | 100.74% | 100.13% | 99.99% |
| EBT Per EBIT | 67.49% | 26.12% | 140.65% | 113.37% | 107.87% |
| Return on Assets (ROA) | 4.65% | 1.39% | -15.63% | -21.51% | -23.69% |
| Return on Equity (ROE) | 7.96% | 4.02% | -48.73% | -52.53% | -43.74% |
| Return on Capital Employed (ROCE) | 9.97% | 8.74% | -14.44% | -24.18% | -27.25% |
| Return on Invested Capital (ROIC) | 8.49% | 6.09% | -13.03% | -22.43% | -26.86% |
| Return on Tangible Assets | 4.67% | 1.40% | -15.82% | -21.74% | -23.75% |
| Earnings Yield | 1.37% | 1.06% | -9.42% | -6.77% | -6.50% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.39 | 4.18 | 5.01 | 4.96 | 3.44 |
| Payables Turnover | 2.45 | 1.90 | 1.20 | 0.97 | 1.05 |
| Inventory Turnover | 1.91 | 2.11 | 21.31 | 1.49 | 1.29 |
| Fixed Asset Turnover | 1.01 | 0.73 | 0.49 | 0.33 | 0.25 |
| Asset Turnover | 0.37 | 0.41 | 0.29 | 0.19 | 0.15 |
| Working Capital Turnover Ratio | 1.84 | 4.59 | 3.13 | 1.44 | 0.57 |
| Cash Conversion Cycle | 125.68 | 67.39 | -213.36 | -57.58 | 40.80 |
| Days of Sales Outstanding | 83.05 | 87.26 | 72.82 | 73.62 | 106.13 |
| Days of Inventory Outstanding | 191.42 | 172.65 | 17.13 | 244.23 | 283.75 |
| Days of Payables Outstanding | 148.79 | 192.52 | 303.31 | 375.42 | 349.07 |
| Operating Cycle | 274.47 | 259.91 | 89.95 | 317.85 | 389.88 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.93 | 0.53 | -0.19 | -0.77 | -0.92 |
| Free Cash Flow Per Share | 0.71 | 0.44 | -0.51 | -1.39 | -1.42 |
| Dividend Paid and CapEx Coverage Ratio | 4.22 | 5.69 | -0.61 | -1.26 | -1.84 |
| Capital Expenditure Coverage Ratio | 4.22 | 5.69 | -0.61 | -1.26 | -1.84 |
| Operating Cash Flow Coverage Ratio | 0.63 | 0.37 | -0.14 | -0.73 | -4.07 |
| Operating Cash Flow to Sales Ratio | 0.27 | 0.22 | -0.11 | -0.57 | -1.03 |
| Free Cash Flow Yield | 2.23% | 5.48% | -5.00% | -6.12% | -6.72% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 73.74 | 94.73 | -10.61 | -14.77 | -15.40 |
| Price-to-Sales (P/S) Ratio | 9.20 | 3.24 | 5.67 | 16.66 | 23.69 |
| Price-to-Book (P/B) Ratio | 5.83 | 3.81 | 5.17 | 7.76 | 6.73 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 44.91 | 18.25 | -19.99 | -16.35 | -14.88 |
| Price-to-Operating Cash Flow Ratio | 34.26 | 15.04 | -53.02 | -29.33 | -22.96 |
| Price-to-Earnings Growth (PEG) Ratio | 0.18 | -0.87 | 0.28 | -1.36 | -0.55 |
| Enterprise Value Multiple | 27.91 | 11.08 | -43.00 | -18.69 | -21.22 |
| Enterprise Value | 11.71B | 3.37B | 4.21B | 8.71B | 8.02B |
| EV to EBITDA | 27.91 | 11.08 | -43.00 | -18.69 | -21.22 |
| EV to Sales | 8.49 | 3.43 | 5.87 | 16.31 | 22.63 |
| EV to Free Cash Flow | 41.45 | 19.33 | -20.70 | -16.01 | -14.21 |
| EV to Operating Cash Flow | 31.62 | 15.94 | -54.91 | -28.71 | -21.93 |
| Tangible Book Value Per Share | 5.41 | 2.06 | 1.91 | 2.85 | 3.14 |
| Shareholders’ Equity Per Share | 5.44 | 2.10 | 1.97 | 2.92 | 3.14 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.08 | 0.22 | -0.01 | -0.00 | 0.00 |
| Revenue Per Share | 3.45 | 2.46 | 1.80 | 1.36 | 0.89 |
| Net Income Per Share | 0.43 | 0.08 | -0.96 | -1.53 | -1.38 |
| Tax Burden | 0.92 | 0.78 | 1.01 | 1.00 | 1.00 |
| Interest Burden | 0.73 | 0.32 | 1.36 | 0.99 | 1.08 |
| Research & Development to Revenue | 0.32 | 0.33 | 0.66 | 1.31 | 1.58 |
| SG&A to Revenue | 0.29 | 0.32 | 0.40 | 0.49 | 0.20 |
| Stock-Based Compensation to Revenue | 0.03 | 0.02 | 0.04 | 0.03 | 0.08 |
| Income Quality | 1.97 | 4.92 | 0.20 | 0.50 | 0.67 |
Currency in CNY
