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AviChina Industry & Technology Co (2357) Ratios
AviChina Industry & Technology Co Ratios
HK:2357's free cash flow for Q2 2026 was $-201.99M. For the 2026 fiscal year, HK:2357's free cash flow was decreased by $-2.14B and operating cash flow was $1.93B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.65 | 1.66 | 1.69 | 1.47 | 1.51 |
| Quick Ratio | 1.22 | 1.26 | 1.22 | 1.05 | 1.05 |
| Cash Ratio | 0.31 | 0.43 | 0.46 | 0.36 | 0.34 |
| Solvency Ratio | 0.05 | 0.04 | 0.05 | 0.05 | 0.05 |
| Operating Cash Flow Ratio | -0.08 | 0.02 | -0.05 | 0.11 | 0.03 |
| Short-Term Operating Cash Flow Coverage | -0.26 | 0.17 | -0.22 | 0.91 | 0.14 |
| Net Current Asset Value | $ 54.49B | $ 53.37B | $ 47.76B | $ 37.33B | $ 25.99B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.09 | 0.14 | 0.09 | 0.17 |
| Debt-to-Equity Ratio | 0.97 | 0.54 | 0.82 | 0.54 | 0.85 |
| Debt-to-Capital Ratio | 0.49 | 0.35 | 0.45 | 0.35 | 0.46 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.13 | 0.18 | 0.10 | 0.19 |
| Financial Leverage Ratio | 5.90 | 5.92 | 5.86 | 6.37 | 4.98 |
| Debt Service Coverage Ratio | 0.26 | 0.59 | 0.52 | 0.76 | 0.37 |
| Interest Coverage Ratio | 12.21 | 13.48 | 16.99 | 11.70 | 12.35 |
| Debt to Market Cap | 1.17 | 0.62 | 1.06 | 0.61 | 0.66 |
| Interest Debt Per Share | 4.30 | 2.37 | 3.31 | 2.05 | 3.03 |
| Net Debt to EBITDA | 0.43 | -2.83 | -1.32 | -2.07 | -0.09 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.96% | 21.12% | 24.58% | 23.26% | 20.40% |
| EBIT Margin | 5.30% | 6.46% | 8.83% | 8.60% | 8.13% |
| EBITDA Margin | 8.98% | 9.29% | 12.12% | 12.03% | 10.91% |
| Operating Profit Margin | 6.00% | 6.95% | 8.25% | 7.85% | 8.13% |
| Pretax Profit Margin | 5.98% | 7.00% | 8.34% | 7.93% | 8.81% |
| Net Profit Margin | 1.97% | 2.52% | 2.89% | 2.95% | 3.93% |
| Continuous Operations Profit Margin | 5.41% | 6.62% | 7.89% | 7.46% | 8.02% |
| Net Income Per EBT | 33.01% | 35.91% | 34.62% | 37.17% | 44.58% |
| EBT Per EBIT | 99.64% | 100.82% | 101.14% | 100.92% | 108.39% |
| Return on Assets (ROA) | 0.85% | 1.08% | 1.32% | 1.30% | 1.77% |
| Return on Equity (ROE) | 5.04% | 6.41% | 7.75% | 8.25% | 8.81% |
| Return on Capital Employed (ROCE) | 4.94% | 5.68% | 7.03% | 7.45% | 7.62% |
| Return on Invested Capital (ROIC) | 3.53% | 4.79% | 5.59% | 7.11% | 5.63% |
| Return on Tangible Assets | 0.87% | 1.11% | 1.35% | 1.32% | 1.81% |
| Earnings Yield | 6.20% | 7.56% | 10.11% | 9.71% | 7.00% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.09 | 1.27 | 1.52 | 1.66 | 1.66 |
| Payables Turnover | 1.42 | 1.49 | 1.63 | 1.36 | 1.75 |
| Inventory Turnover | 1.72 | 1.81 | 1.59 | 1.24 | 1.48 |
| Fixed Asset Turnover | 2.87 | 2.92 | 3.11 | 4.49 | 3.22 |
| Asset Turnover | 0.43 | 0.43 | 0.46 | 0.44 | 0.45 |
| Working Capital Turnover Ratio | 1.41 | 1.42 | 1.63 | 1.96 | 1.83 |
| Cash Conversion Cycle | 290.72 | 244.36 | 246.41 | 243.81 | 258.46 |
| Days of Sales Outstanding | 335.96 | 287.43 | 240.84 | 219.52 | 220.37 |
| Days of Inventory Outstanding | 212.16 | 201.17 | 229.17 | 293.39 | 246.21 |
| Days of Payables Outstanding | 257.40 | 244.23 | 223.60 | 269.10 | 208.11 |
| Operating Cycle | 548.12 | 488.59 | 470.01 | 512.91 | 466.58 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.95 | 0.27 | -0.51 | 1.34 | 0.29 |
| Free Cash Flow Per Share | -1.52 | -0.26 | -1.11 | 0.93 | -0.08 |
| Dividend Paid and CapEx Coverage Ratio | -1.48 | 0.32 | -0.72 | 2.43 | 0.50 |
| Capital Expenditure Coverage Ratio | -1.69 | 0.51 | -0.86 | 3.25 | 0.79 |
| Operating Cash Flow Coverage Ratio | -0.22 | 0.12 | -0.16 | 0.68 | 0.10 |
| Operating Cash Flow to Sales Ratio | -0.08 | 0.02 | -0.05 | 0.13 | 0.04 |
| Free Cash Flow Yield | -42.49% | -7.29% | -36.41% | 30.02% | -1.81% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 16.21 | 13.23 | 9.89 | 10.30 | 14.29 |
| Price-to-Sales (P/S) Ratio | 0.32 | 0.33 | 0.29 | 0.30 | 0.56 |
| Price-to-Book (P/B) Ratio | 0.81 | 0.85 | 0.77 | 0.85 | 1.26 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.35 | -13.72 | -2.75 | 3.33 | -55.20 |
| Price-to-Operating Cash Flow Ratio | -3.75 | 13.33 | -5.93 | 2.31 | 15.08 |
| Price-to-Earnings Growth (PEG) Ratio | -0.88 | -1.03 | 2.97 | -3.19 | 0.60 |
| Enterprise Value Multiple | 3.97 | 0.76 | 1.04 | 0.45 | 5.06 |
| Enterprise Value | 31.92B | 6.11B | 10.69B | 4.29B | 33.28B |
| EV to EBITDA | 3.97 | 0.76 | 1.04 | 0.45 | 5.06 |
| EV to Sales | 0.36 | 0.07 | 0.13 | 0.05 | 0.55 |
| EV to Free Cash Flow | -2.64 | -2.90 | -1.21 | 0.60 | -54.27 |
| EV to Operating Cash Flow | -4.20 | 2.81 | -2.62 | 0.41 | 14.83 |
| Tangible Book Value Per Share | 11.95 | 11.59 | 10.53 | 9.44 | 6.67 |
| Shareholders’ Equity Per Share | 4.39 | 4.28 | 3.96 | 3.65 | 3.49 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.09 | 0.06 | 0.05 | 0.06 | 0.09 |
| Revenue Per Share | 11.20 | 10.89 | 10.63 | 10.21 | 7.82 |
| Net Income Per Share | 0.22 | 0.27 | 0.31 | 0.30 | 0.31 |
| Tax Burden | 0.33 | 0.36 | 0.35 | 0.37 | 0.45 |
| Interest Burden | 1.13 | 1.08 | 0.95 | 0.92 | 1.08 |
| Research & Development to Revenue | 0.07 | 0.08 | 0.09 | 0.08 | 0.06 |
| SG&A to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -4.42 | 0.38 | -0.61 | 4.67 | 0.95 |
Currency in CNY