Best Mart 360 Holdings Ltd.(HK:2360)
HK$1.67-0.03 (-1.47%)
HK:2360
Best Mart 360 Holdings Ltd. financials statements
HK$1.67
At close:-0.03 (-1.47%)
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Best Mart 360 Holdings Ltd. (2360) Ratios
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Best Mart 360 Holdings Ltd. Ratios
HK:2360's free cash flow for Q4 2025 was HK$160.15M. For the 2025 fiscal year, HK:2360's free cash flow was decreased by HK$-5.26M and operating cash flow was HK$165.41M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Mar 23 | Mar 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.35 | 1.35 | 1.19 | 1.30 | 0.96 |
| Quick Ratio | 0.62 | 0.55 | 0.53 | 0.59 | 0.40 |
| Cash Ratio | 0.40 | 0.38 | 0.31 | 0.42 | 0.26 |
| Solvency Ratio | 0.80 | 0.87 | 0.47 | 0.84 | 0.55 |
| Operating Cash Flow Ratio | 1.06 | 0.98 | 1.07 | 1.05 | 0.67 |
| Short-Term Operating Cash Flow Coverage | 7.68 | 5.69 | 5.85 | 4.56 | 2.22 |
| Net Current Asset Value | HK$ 34.46M | HK$ 39.01M | HK$ -28.78M | HK$ -11.51M | HK$ -109.93M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.31 | 0.31 | 0.33 | 0.35 | 0.42 |
| Debt-to-Equity Ratio | 0.63 | 0.61 | 0.71 | 0.68 | 0.93 |
| Debt-to-Capital Ratio | 0.39 | 0.38 | 0.42 | 0.40 | 0.48 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.02 | 2.00 | 2.15 | 1.96 | 2.23 |
| Debt Service Coverage Ratio | 5.93 | 5.25 | 2.88 | 4.47 | 2.19 |
| Interest Coverage Ratio | 16.50 | 16.88 | 19.55 | 26.20 | 6.91 |
| Debt to Market Cap | 0.03 | 0.04 | 0.04 | 0.04 | 0.06 |
| Interest Debt Per Share | 0.36 | 0.35 | 0.34 | 0.33 | 0.35 |
| Net Debt to EBITDA | 0.34 | 0.32 | 0.63 | 0.41 | 0.94 |
| Profitability Margins | |||||
| Gross Profit Margin | 36.09% | 36.65% | 35.96% | 35.44% | 31.95% |
| EBIT Margin | 9.73% | 10.87% | 11.06% | 10.79% | 6.25% |
| EBITDA Margin | 17.47% | 18.87% | 11.99% | 18.78% | 16.43% |
| Operating Profit Margin | 9.80% | 10.87% | 11.06% | 9.89% | 4.21% |
| Pretax Profit Margin | 9.20% | 10.59% | 10.50% | 10.42% | 5.64% |
| Net Profit Margin | 7.66% | 8.82% | 8.72% | 8.72% | 5.00% |
| Continuous Operations Profit Margin | 7.66% | 8.77% | 8.72% | 8.72% | 5.00% |
| Net Income Per EBT | 83.24% | 83.30% | 83.04% | 83.67% | 88.78% |
| EBT Per EBIT | 93.94% | 97.46% | 94.88% | 105.30% | 133.80% |
| Return on Assets (ROA) | 20.10% | 23.18% | 22.83% | 21.44% | 9.92% |
| Return on Equity (ROE) | 40.50% | 46.30% | 49.18% | 41.99% | 22.13% |
| Return on Capital Employed (ROCE) | 42.62% | 47.33% | 50.47% | 38.52% | 14.77% |
| Return on Invested Capital (ROIC) | 26.24% | 29.29% | 30.17% | 23.72% | 8.52% |
| Return on Tangible Assets | 20.10% | 23.18% | 22.83% | 21.44% | 9.92% |
| Earnings Yield | 10.77% | 14.91% | 12.54% | 9.66% | 4.26% |
| Efficiency Ratios | |||||
| Receivables Turnover | 222.27 | 186.36 | 159.42 | 218.92 | 336.83 |
| Payables Turnover | 17.06 | 14.93 | 18.63 | 21.60 | 18.56 |
| Inventory Turnover | 5.78 | 5.23 | 5.96 | 6.10 | 5.58 |
| Fixed Asset Turnover | 6.24 | 6.37 | 5.76 | 5.18 | 3.71 |
| Asset Turnover | 2.62 | 2.63 | 2.62 | 2.46 | 1.98 |
| Working Capital Turnover Ratio | 19.13 | 24.62 | 28.42 | 26.55 | 23.53 |
| Cash Conversion Cycle | 43.35 | 47.24 | 43.95 | 44.65 | 46.84 |
| Days of Sales Outstanding | 1.64 | 1.96 | 2.29 | 1.67 | 1.08 |
| Days of Inventory Outstanding | 63.10 | 69.73 | 61.25 | 59.88 | 65.42 |
| Days of Payables Outstanding | 21.40 | 24.44 | 19.59 | 16.90 | 19.67 |
| Operating Cycle | 64.75 | 71.69 | 63.54 | 61.55 | 66.50 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.46 | 0.42 | 0.45 | 0.36 | 0.24 |
| Free Cash Flow Per Share | 0.45 | 0.40 | 0.42 | 0.33 | 0.21 |
| Dividend Paid and CapEx Coverage Ratio | 2.09 | 2.24 | 1.61 | 1.91 | 4.93 |
| Capital Expenditure Coverage Ratio | 43.14 | 27.02 | 16.76 | 12.44 | 8.40 |
| Operating Cash Flow Coverage Ratio | 1.34 | 1.27 | 1.38 | 1.12 | 0.69 |
| Operating Cash Flow to Sales Ratio | 0.16 | 0.15 | 0.17 | 0.16 | 0.15 |
| Free Cash Flow Yield | 22.08% | 24.18% | 23.58% | 15.99% | 11.00% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 9.27 | 6.71 | 7.98 | 10.35 | 23.45 |
| Price-to-Sales (P/S) Ratio | 0.71 | 0.59 | 0.70 | 0.90 | 1.17 |
| Price-to-Book (P/B) Ratio | 3.76 | 3.11 | 3.92 | 4.34 | 5.19 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.53 | 4.14 | 4.24 | 6.25 | 9.09 |
| Price-to-Operating Cash Flow Ratio | 4.42 | 3.98 | 3.99 | 5.75 | 8.01 |
| Price-to-Earnings Growth (PEG) Ratio | -0.77 | 0.49 | 0.80 | 0.13 | 0.04 |
| Enterprise Value Multiple | 4.41 | 3.46 | 6.43 | 5.21 | 8.08 |
| Enterprise Value | 2.21B | 1.83B | 1.98B | 2.26B | 2.16B |
| EV to EBITDA | 4.41 | 3.46 | 6.43 | 5.21 | 8.08 |
| EV to Sales | 0.77 | 0.65 | 0.77 | 0.98 | 1.33 |
| EV to Free Cash Flow | 4.91 | 4.56 | 4.70 | 6.79 | 10.29 |
| EV to Operating Cash Flow | 4.79 | 4.39 | 4.42 | 6.24 | 9.06 |
| Tangible Book Value Per Share | 0.54 | 0.53 | 0.46 | 0.48 | 0.37 |
| Shareholders’ Equity Per Share | 0.54 | 0.53 | 0.46 | 0.48 | 0.37 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | 0.17 | 0.17 | 0.16 | 0.11 |
| Revenue Per Share | 2.87 | 2.81 | 2.57 | 2.31 | 1.63 |
| Net Income Per Share | 0.22 | 0.25 | 0.22 | 0.20 | 0.08 |
| Tax Burden | 0.83 | 0.83 | 0.83 | 0.84 | 0.89 |
| Interest Burden | 0.95 | 0.97 | 0.95 | 0.97 | 0.90 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.26 | 0.26 | 0.03 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.75 | 1.68 | 2.00 | 1.80 | 2.93 |
Currency in HKD
