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Baoye Group Co., Ltd. Class H (2355) Ratios
Baoye Group Co., Ltd. Class H Ratios
HK:2355's free cash flow for Q2 2026 was $1.30B. For the 2026 fiscal year, HK:2355's free cash flow was decreased by $-132.89M and operating cash flow was $1.50B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.27 | 1.22 | 1.20 | 1.17 | 1.17 |
| Quick Ratio | 1.02 | 0.78 | 0.72 | 0.65 | 0.69 |
| Cash Ratio | 0.28 | 0.26 | 0.31 | 0.21 | 0.21 |
| Solvency Ratio | 0.02 | 0.02 | 0.03 | 0.03 | 0.03 |
| Operating Cash Flow Ratio | -0.00 | -0.00 | 0.04 | 0.04 | 0.04 |
| Short-Term Operating Cash Flow Coverage | -0.04 | -0.01 | 0.56 | 0.55 | 0.44 |
| Net Current Asset Value | $ 6.71B | $ 6.18B | $ 5.50B | $ 5.31B | $ 4.82B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.09 | 0.07 | 0.06 | 0.08 |
| Debt-to-Equity Ratio | 0.31 | 0.33 | 0.28 | 0.26 | 0.37 |
| Debt-to-Capital Ratio | 0.24 | 0.25 | 0.22 | 0.21 | 0.27 |
| Long-Term Debt-to-Capital Ratio | 0.04 | 0.03 | 0.07 | 0.05 | 0.08 |
| Financial Leverage Ratio | 3.22 | 3.48 | 3.86 | 4.28 | 4.50 |
| Debt Service Coverage Ratio | 0.15 | 0.14 | 0.48 | 0.29 | 0.30 |
| Interest Coverage Ratio | 22.40 | 25.30 | 70.76 | 24.71 | 15.60 |
| Debt to Market Cap | 2.19 | 2.03 | 1.57 | 1.61 | 2.26 |
| Interest Debt Per Share | 7.86 | 8.32 | 6.80 | 5.60 | 7.40 |
| Net Debt to EBITDA | -4.61 | -3.67 | -3.69 | -4.18 | -2.74 |
| Profitability Margins | |||||
| Gross Profit Margin | 7.42% | 7.80% | 8.32% | 7.37% | 8.01% |
| EBIT Margin | 2.79% | 3.38% | 6.03% | 3.50% | 4.21% |
| EBITDA Margin | 4.03% | 4.54% | 7.22% | 4.65% | 5.10% |
| Operating Profit Margin | 3.37% | 4.30% | 5.58% | 4.42% | 5.03% |
| Pretax Profit Margin | 2.92% | 4.38% | 5.95% | 4.74% | 4.83% |
| Net Profit Margin | 1.45% | 1.83% | 3.36% | 2.89% | 2.94% |
| Continuous Operations Profit Margin | 1.46% | 2.24% | 3.38% | 2.95% | 3.31% |
| Net Income Per EBT | 49.81% | 41.88% | 56.42% | 60.83% | 61.01% |
| EBT Per EBIT | 86.38% | 101.87% | 106.59% | 107.36% | 96.02% |
| Return on Assets (ROA) | 0.69% | 0.91% | 1.83% | 1.44% | 1.61% |
| Return on Equity (ROE) | 2.21% | 3.16% | 7.07% | 6.18% | 7.26% |
| Return on Capital Employed (ROCE) | 4.67% | 6.74% | 10.32% | 8.52% | 10.74% |
| Return on Invested Capital (ROIC) | 1.88% | 2.72% | 4.97% | 4.96% | 6.62% |
| Return on Tangible Assets | 0.69% | 0.93% | 1.85% | 1.46% | 1.62% |
| Earnings Yield | 15.64% | 19.40% | 39.35% | 38.13% | 43.98% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.90 | 1.80 | 2.04 | 2.09 | 2.19 |
| Payables Turnover | 1.86 | 1.84 | 2.26 | 2.32 | 2.76 |
| Inventory Turnover | 2.63 | 1.50 | 1.49 | 1.22 | 1.41 |
| Fixed Asset Turnover | 5.44 | 5.97 | 7.01 | 6.25 | 7.27 |
| Asset Turnover | 0.47 | 0.49 | 0.55 | 0.50 | 0.55 |
| Working Capital Turnover Ratio | 2.77 | 3.26 | 4.09 | 4.03 | 4.22 |
| Cash Conversion Cycle | 134.73 | 247.38 | 262.41 | 317.88 | 292.55 |
| Days of Sales Outstanding | 192.54 | 202.57 | 178.70 | 174.62 | 166.32 |
| Days of Inventory Outstanding | 138.81 | 242.82 | 245.52 | 300.28 | 258.55 |
| Days of Payables Outstanding | 196.62 | 198.00 | 161.81 | 157.01 | 132.33 |
| Operating Cycle | 331.35 | 445.38 | 424.22 | 474.89 | 424.88 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.25 | -0.05 | 2.72 | 2.40 | 2.39 |
| Free Cash Flow Per Share | -0.78 | -0.56 | 1.43 | 1.60 | 1.57 |
| Dividend Paid and CapEx Coverage Ratio | -0.38 | -0.09 | 2.11 | 3.01 | 2.90 |
| Capital Expenditure Coverage Ratio | -0.46 | -0.09 | 2.11 | 3.01 | 2.90 |
| Operating Cash Flow Coverage Ratio | -0.03 | -0.01 | 0.40 | 0.44 | 0.33 |
| Operating Cash Flow to Sales Ratio | -0.01 | -0.00 | 0.05 | 0.05 | 0.05 |
| Free Cash Flow Yield | -21.97% | -13.79% | 33.33% | 47.05% | 49.13% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.35 | 5.15 | 2.54 | 2.62 | 2.27 |
| Price-to-Sales (P/S) Ratio | 0.09 | 0.09 | 0.09 | 0.08 | 0.07 |
| Price-to-Book (P/B) Ratio | 0.14 | 0.16 | 0.18 | 0.16 | 0.16 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -4.55 | -7.25 | 3.00 | 2.13 | 2.04 |
| Price-to-Operating Cash Flow Ratio | -14.36 | -86.28 | 1.58 | 1.42 | 1.33 |
| Price-to-Earnings Growth (PEG) Ratio | -0.22 | -0.10 | 0.08 | -0.37 | -3.21 |
| Enterprise Value Multiple | -2.30 | -1.58 | -2.51 | -2.56 | -1.43 |
| Enterprise Value | -1.85B | -1.60B | -4.79B | -2.91B | -1.95B |
| EV to EBITDA | -2.30 | -1.58 | -2.51 | -2.56 | -1.43 |
| EV to Sales | -0.09 | -0.07 | -0.18 | -0.12 | -0.07 |
| EV to Free Cash Flow | 4.54 | 5.50 | -6.36 | -3.34 | -2.22 |
| EV to Operating Cash Flow | 14.34 | 65.46 | -3.35 | -2.23 | -1.45 |
| Tangible Book Value Per Share | 25.78 | 23.97 | 23.98 | 21.14 | 19.52 |
| Shareholders’ Equity Per Share | 25.21 | 24.95 | 23.92 | 21.02 | 19.35 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.50 | 0.49 | 0.43 | 0.38 | 0.31 |
| Revenue Per Share | 38.31 | 42.90 | 50.33 | 45.04 | 47.69 |
| Net Income Per Share | 0.56 | 0.79 | 1.69 | 1.30 | 1.40 |
| Tax Burden | 0.50 | 0.42 | 0.56 | 0.61 | 0.61 |
| Interest Burden | 1.05 | 1.30 | 0.99 | 1.35 | 1.15 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.04 | 0.04 | 0.03 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.46 | -0.05 | 1.61 | 1.85 | 1.71 |
Currency in CNY