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Hop Fung Group Holdings Limited (2320) Ratios
Hop Fung Group Holdings Limited Ratios
HK:2320's free cash flow for Q2 2026 was $2.07M. For the 2026 fiscal year, HK:2320's free cash flow was decreased by $-16.00K and operating cash flow was $2.09M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.47 | 1.12 | 0.84 | 1.69 | 1.85 |
| Quick Ratio | 0.39 | 0.96 | 0.69 | 1.44 | 1.37 |
| Cash Ratio | 0.10 | 0.41 | 0.32 | 0.89 | 0.93 |
| Solvency Ratio | -0.23 | -0.24 | -0.26 | -0.53 | -0.83 |
| Operating Cash Flow Ratio | -0.20 | -0.32 | -0.22 | 0.00 | 0.25 |
| Short-Term Operating Cash Flow Coverage | -0.52 | -6.01 | -0.61 | 0.17 | 0.61 |
| Net Current Asset Value | $ -116.22M | $ -87.16M | $ -52.92M | $ -18.92M | $ 96.42M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.10 | 0.07 | 0.08 | 0.14 |
| Debt-to-Equity Ratio | 0.14 | 0.13 | 0.09 | 0.10 | 0.19 |
| Debt-to-Capital Ratio | 0.12 | 0.11 | 0.08 | 0.09 | 0.16 |
| Long-Term Debt-to-Capital Ratio | 0.07 | 0.11 | 0.02 | 0.09 | 0.09 |
| Financial Leverage Ratio | 1.25 | 1.25 | 1.21 | 1.24 | 1.32 |
| Debt Service Coverage Ratio | -0.55 | -4.94 | -0.74 | -13.74 | -2.77 |
| Interest Coverage Ratio | -25.40 | -9.29 | -28.98 | -29.31 | -9.05 |
| Debt to Market Cap | 1.35 | 1.41 | 1.07 | 1.14 | 1.09 |
| Interest Debt Per Share | 0.12 | 0.12 | 0.09 | 0.13 | 0.30 |
| Net Debt to EBITDA | -3.29 | -1.52 | -0.64 | 0.11 | 0.03 |
| Profitability Margins | |||||
| Gross Profit Margin | -29.56% | 8.40% | 6.21% | 1.74% | -49.17% |
| EBIT Margin | -57.62% | -42.68% | -43.19% | -43.60% | -62.28% |
| EBITDA Margin | -18.84% | -18.09% | -18.47% | -26.90% | -49.69% |
| Operating Profit Margin | -61.90% | -15.96% | -45.92% | -42.74% | -10.11% |
| Pretax Profit Margin | -68.62% | -44.40% | -44.78% | -45.06% | -63.40% |
| Net Profit Margin | -68.27% | -45.02% | -44.93% | -45.41% | -55.95% |
| Continuous Operations Profit Margin | -68.27% | -45.02% | -44.93% | -45.41% | -55.95% |
| Net Income Per EBT | 99.49% | 101.41% | 100.34% | 100.78% | 88.26% |
| EBT Per EBIT | 110.85% | 278.16% | 97.51% | 105.43% | 627.04% |
| Return on Assets (ROA) | -10.78% | -10.48% | -9.88% | -16.18% | -25.73% |
| Return on Equity (ROE) | -13.53% | -13.08% | -11.96% | -20.04% | -33.83% |
| Return on Capital Employed (ROCE) | -11.28% | -4.09% | -11.82% | -17.01% | -5.54% |
| Return on Invested Capital (ROIC) | -10.64% | -4.07% | -11.14% | -16.97% | -4.51% |
| Return on Tangible Assets | -10.78% | -10.48% | -9.88% | -16.18% | -25.73% |
| Earnings Yield | -130.71% | -145.59% | -148.55% | -224.48% | -202.78% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.84 | 5.35 | 4.71 | 8.16 | 7.29 |
| Payables Turnover | 12.95 | 8.53 | 7.66 | 16.33 | 37.92 |
| Inventory Turnover | 18.83 | 14.79 | 9.54 | 13.33 | 8.86 |
| Fixed Asset Turnover | 0.20 | 0.31 | 0.30 | 0.52 | 0.77 |
| Asset Turnover | 0.16 | 0.23 | 0.22 | 0.36 | 0.46 |
| Working Capital Turnover Ratio | -5.46 | -29.79 | 7.28 | 2.73 | 3.08 |
| Cash Conversion Cycle | 44.59 | 50.15 | 68.04 | 49.78 | 81.60 |
| Days of Sales Outstanding | 53.40 | 68.25 | 77.44 | 44.74 | 50.04 |
| Days of Inventory Outstanding | 19.39 | 24.67 | 38.28 | 27.39 | 41.18 |
| Days of Payables Outstanding | 28.20 | 42.77 | 47.67 | 22.35 | 9.63 |
| Operating Cycle | 72.79 | 92.92 | 115.71 | 72.13 | 91.23 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.03 | -0.03 | -0.04 | 0.00 | 0.08 |
| Free Cash Flow Per Share | -0.03 | -0.04 | -0.05 | -0.00 | 0.03 |
| Dividend Paid and CapEx Coverage Ratio | -24.90 | -8.32 | -3.68 | 0.09 | 1.78 |
| Capital Expenditure Coverage Ratio | -24.90 | -8.32 | -3.68 | 0.09 | 1.78 |
| Operating Cash Flow Coverage Ratio | -0.24 | -0.28 | -0.44 | 0.00 | 0.27 |
| Operating Cash Flow to Sales Ratio | -0.17 | -0.12 | -0.14 | 0.00 | 0.09 |
| Free Cash Flow Yield | -34.21% | -45.09% | -60.23% | -4.24% | 13.70% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.76 | -0.69 | -0.67 | -0.45 | -0.49 |
| Price-to-Sales (P/S) Ratio | 0.52 | 0.31 | 0.30 | 0.20 | 0.28 |
| Price-to-Book (P/B) Ratio | 0.10 | 0.09 | 0.08 | 0.09 | 0.17 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.92 | -2.22 | -1.66 | -23.57 | 7.30 |
| Price-to-Operating Cash Flow Ratio | -3.04 | -2.48 | -2.11 | 229.55 | 3.21 |
| Price-to-Earnings Growth (PEG) Ratio | 0.09 | 0.00 | 0.01 | 0.01 | 0.00 |
| Enterprise Value Multiple | -6.07 | -3.23 | -2.28 | -0.64 | -0.53 |
| Enterprise Value | 150.22M | 123.78M | 94.35M | 73.47M | 198.77M |
| EV to EBITDA | -6.07 | -3.23 | -2.28 | -0.64 | -0.53 |
| EV to Sales | 1.14 | 0.59 | 0.42 | 0.17 | 0.26 |
| EV to Free Cash Flow | -6.40 | -4.20 | -2.31 | -20.17 | 6.96 |
| EV to Operating Cash Flow | -6.65 | -4.70 | -2.94 | 196.43 | 3.06 |
| Tangible Book Value Per Share | 0.81 | 0.89 | 1.03 | 1.18 | 1.53 |
| Shareholders’ Equity Per Share | 0.81 | 0.89 | 1.03 | 1.18 | 1.53 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.01 | -0.01 | -0.00 | -0.01 | 0.12 |
| Revenue Per Share | 0.16 | 0.26 | 0.27 | 0.52 | 0.92 |
| Net Income Per Share | -0.11 | -0.12 | -0.12 | -0.24 | -0.52 |
| Tax Burden | 0.99 | 1.01 | 1.00 | 1.01 | 0.88 |
| Interest Burden | 1.19 | 1.04 | 1.04 | 1.03 | 1.02 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.26 | 0.24 | 0.22 | 0.22 | 0.11 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.25 | 0.28 | 0.32 | -0.00 | -0.14 |
Currency in HKD