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ISP Holdings Limited (2340) Ratios
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ISP Holdings Limited Ratios
HK:2340's free cash flow for Q2 2026 was HK$-2.89M. For the 2026 fiscal year, HK:2340's free cash flow was decreased by HK$-61.00K and operating cash flow was HK$-2.83M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.90 | 2.01 | 2.12 | 1.89 | 1.45 |
| Quick Ratio | 1.90 | 2.01 | 2.12 | 1.89 | 1.45 |
| Cash Ratio | 0.56 | 0.15 | 0.42 | 0.69 | 0.23 |
| Solvency Ratio | -0.33 | -0.21 | -0.08 | 1.96 | 0.07 |
| Operating Cash Flow Ratio | -0.32 | -0.29 | -0.15 | -0.07 | -0.02 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | -3.52 |
| Net Current Asset Value | HK$ 127.16M | HK$ 148.41M | HK$ 182.36M | HK$ 198.02M | HK$ 160.67M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Debt-to-Equity Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.02 |
| Debt-to-Capital Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.11 | 1.98 | 1.89 | 2.12 | 3.16 |
| Debt Service Coverage Ratio | -1046.96 | -460.51 | -184.04 | 16.11 | -1.72 |
| Interest Coverage Ratio | -1082.82 | -602.56 | -246.57 | -99.75 | -3.90 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Net Debt to EBITDA | 1.38 | 0.66 | 5.25 | -97.26 | 11.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.44% | 8.82% | 8.46% | 10.07% | 4.06% |
| EBIT Margin | -38.80% | -31.73% | -9.94% | -0.64% | -2.61% |
| EBITDA Margin | -37.51% | -29.68% | -8.22% | 0.70% | -1.60% |
| Operating Profit Margin | -38.80% | -38.84% | -10.84% | -3.86% | -2.61% |
| Pretax Profit Margin | -31.89% | -31.79% | -9.98% | -0.68% | -3.28% |
| Net Profit Margin | -31.90% | -31.79% | -9.85% | 194.17% | 4.55% |
| Continuous Operations Profit Margin | -31.90% | -31.79% | -9.85% | -0.76% | -3.59% |
| Net Income Per EBT | 100.02% | 100.00% | 98.69% | -28433.59% | -139.02% |
| EBT Per EBIT | 82.19% | 81.85% | 92.13% | 17.70% | 125.63% |
| Return on Assets (ROA) | -18.00% | -11.27% | -4.37% | 102.93% | 3.76% |
| Return on Equity (ROE) | -37.98% | -22.31% | -8.27% | 218.15% | 11.89% |
| Return on Capital Employed (ROCE) | -45.99% | -27.18% | -9.06% | -4.33% | -6.76% |
| Return on Invested Capital (ROIC) | -45.69% | -27.02% | -8.89% | -4.31% | -6.61% |
| Return on Tangible Assets | -18.00% | -11.27% | -4.37% | 102.93% | 3.76% |
| Earnings Yield | -47.37% | -27.63% | -14.95% | 403.13% | 6.07% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.00 | 0.64 | 0.90 | 1.03 | 1.76 |
| Payables Turnover | 1.01 | 0.68 | 1.64 | 0.91 | 1.56 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 98.89 | 62.87 | 83.90 | 116.18 | 106.62 |
| Asset Turnover | 0.56 | 0.35 | 0.44 | 0.53 | 0.83 |
| Working Capital Turnover Ratio | 1.11 | 0.64 | 0.81 | 1.25 | 3.00 |
| Cash Conversion Cycle | 3.29 | 26.64 | 184.73 | -46.92 | -27.84 |
| Days of Sales Outstanding | 363.28 | 567.16 | 407.73 | 354.96 | 206.86 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 359.99 | 540.52 | 222.99 | 401.88 | 234.71 |
| Operating Cycle | 363.28 | 567.16 | 407.73 | 354.96 | 206.86 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.07 | -0.08 | -0.06 | -0.04 | -0.02 |
| Free Cash Flow Per Share | -0.07 | -0.08 | -0.06 | -0.04 | -0.02 |
| Dividend Paid and CapEx Coverage Ratio | -3552.85 | -69.32 | -271.48 | -0.04 | -5.57 |
| Capital Expenditure Coverage Ratio | -3552.85 | -69.32 | -271.48 | -86.45 | -5.57 |
| Operating Cash Flow Coverage Ratio | -39.99 | -40.59 | -16.28 | -14.62 | -2.43 |
| Operating Cash Flow to Sales Ratio | -0.30 | -0.40 | -0.16 | -0.07 | -0.02 |
| Free Cash Flow Yield | -44.70% | -35.51% | -24.05% | -15.18% | -2.45% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.11 | -3.62 | -6.69 | 0.25 | 16.46 |
| Price-to-Sales (P/S) Ratio | 0.67 | 1.15 | 0.66 | 0.48 | 0.75 |
| Price-to-Book (P/B) Ratio | 0.80 | 0.81 | 0.55 | 0.54 | 1.96 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.24 | -2.82 | -4.16 | -6.59 | -40.87 |
| Price-to-Operating Cash Flow Ratio | -2.24 | -2.86 | -4.17 | -6.67 | -48.21 |
| Price-to-Earnings Growth (PEG) Ratio | -0.09 | -0.05 | -0.01 | -0.00 | 1.45 |
| Enterprise Value Multiple | -0.42 | -3.22 | -2.77 | -28.08 | -35.37 |
| Enterprise Value | 24.16M | 100.86M | 35.22M | -43.98M | 242.98M |
| EV to EBITDA | -0.42 | -3.22 | -2.77 | -28.08 | -35.37 |
| EV to Sales | 0.16 | 0.96 | 0.23 | -0.20 | 0.56 |
| EV to Free Cash Flow | -0.52 | -2.34 | -1.44 | 2.67 | -30.75 |
| EV to Operating Cash Flow | -0.52 | -2.37 | -1.44 | 2.71 | -36.28 |
| Tangible Book Value Per Share | 0.21 | 0.28 | 0.43 | 0.47 | 0.39 |
| Shareholders’ Equity Per Share | 0.21 | 0.28 | 0.43 | 0.47 | 0.39 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.00 | -0.00 | 0.01 | -0.11 | -0.09 |
| Revenue Per Share | 0.25 | 0.20 | 0.36 | 0.53 | 1.01 |
| Net Income Per Share | -0.08 | -0.06 | -0.04 | 1.03 | 0.05 |
| Tax Burden | 1.00 | 1.00 | 0.99 | -284.34 | -1.39 |
| Interest Burden | 0.82 | 1.00 | 1.00 | 1.06 | 1.26 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.49 | 0.48 | 0.20 | 0.14 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.94 | 1.27 | 1.60 | 10.58 | -0.25 |
Currency in HKD
