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Beauty Farm Medical & Health Industry, Inc. (2373) Ratios
Beauty Farm Medical & Health Industry, Inc. Ratios
HK:2373's free cash flow for Q2 2026 was $496.48M. For the 2026 fiscal year, HK:2373's free cash flow was decreased by $-54.77M and operating cash flow was $551.25M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.98 | 0.80 | 0.94 | 0.65 | 0.71 |
| Quick Ratio | 0.95 | 0.74 | 0.83 | 0.56 | 0.65 |
| Cash Ratio | 0.39 | 0.17 | 0.11 | 0.09 | 0.08 |
| Solvency Ratio | 0.18 | 0.10 | 0.22 | 0.17 | 0.21 |
| Operating Cash Flow Ratio | 0.34 | 0.29 | 0.30 | 0.20 | 0.36 |
| Short-Term Operating Cash Flow Coverage | 11.16 | 40.16 | 0.00 | 0.00 | -0.42 |
| Net Current Asset Value | $ -1.12B | $ -1.12B | $ -531.87M | $ -1.04B | $ -905.30M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.17 | 0.17 | 0.21 | 0.21 |
| Debt-to-Equity Ratio | 1.27 | 0.77 | 0.70 | 2.78 | 2.00 |
| Debt-to-Capital Ratio | 0.56 | 0.44 | 0.41 | 0.74 | 0.67 |
| Long-Term Debt-to-Capital Ratio | 0.39 | 0.12 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 4.94 | 4.53 | 4.12 | 13.22 | 9.63 |
| Debt Service Coverage Ratio | 6.14 | 7.64 | 23.65 | 17.50 | -0.32 |
| Interest Coverage Ratio | 14.29 | 11.68 | 11.74 | 6.15 | 11.48 |
| Debt to Market Cap | 0.13 | 0.04 | 0.00 | 0.00 | -0.29 |
| Interest Debt Per Share | 5.73 | 3.29 | 2.56 | 2.39 | 2.34 |
| Net Debt to EBITDA | 0.18 | 0.64 | 0.53 | 0.80 | 0.65 |
| Profitability Margins | |||||
| Gross Profit Margin | 49.05% | 46.26% | 45.55% | 43.89% | 46.82% |
| EBIT Margin | 15.06% | 12.06% | 14.60% | 9.49% | 15.69% |
| EBITDA Margin | 28.55% | 16.62% | 30.06% | 27.66% | 31.14% |
| Operating Profit Margin | 15.31% | 12.51% | 13.58% | 9.30% | 15.61% |
| Pretax Profit Margin | 15.00% | 12.36% | 13.44% | 7.98% | 14.33% |
| Net Profit Margin | 10.58% | 8.88% | 10.05% | 6.30% | 10.86% |
| Continuous Operations Profit Margin | 11.34% | 9.82% | 10.73% | 6.76% | 11.70% |
| Net Income Per EBT | 70.56% | 71.87% | 74.81% | 79.03% | 75.84% |
| EBT Per EBIT | 97.94% | 98.78% | 98.96% | 85.79% | 91.75% |
| Return on Assets (ROA) | 6.29% | 5.34% | 6.53% | 4.13% | 7.81% |
| Return on Equity (ROE) | 31.06% | 24.18% | 26.89% | 54.63% | 75.18% |
| Return on Capital Employed (ROCE) | 21.50% | 20.93% | 23.30% | 25.94% | 44.59% |
| Return on Invested Capital (ROIC) | 14.26% | 14.38% | 16.38% | 17.48% | -28.11% |
| Return on Tangible Assets | 7.94% | 6.98% | 7.18% | 4.65% | 8.82% |
| Earnings Yield | 5.61% | 5.92% | 9.36% | 1.71% | 3.47% |
| Efficiency Ratios | |||||
| Receivables Turnover | 35.20 | 34.40 | 32.78 | 28.39 | 42.23 |
| Payables Turnover | 42.01 | 46.25 | 54.52 | 116.78 | 61.35 |
| Inventory Turnover | 14.19 | 9.10 | 5.05 | 4.95 | 9.74 |
| Fixed Asset Turnover | 3.70 | 2.67 | 2.41 | 2.07 | 2.50 |
| Asset Turnover | 0.59 | 0.60 | 0.65 | 0.66 | 0.72 |
| Working Capital Turnover Ratio | -9.93 | -7.69 | -5.52 | -2.71 | -3.11 |
| Cash Conversion Cycle | 27.40 | 42.81 | 76.75 | 83.41 | 40.18 |
| Days of Sales Outstanding | 10.37 | 10.61 | 11.14 | 12.86 | 8.64 |
| Days of Inventory Outstanding | 25.72 | 40.09 | 72.31 | 73.68 | 37.48 |
| Days of Payables Outstanding | 8.69 | 7.89 | 6.69 | 3.13 | 5.95 |
| Operating Cycle | 36.09 | 50.70 | 83.45 | 86.54 | 46.13 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 4.31 | 3.45 | 2.73 | 1.66 | 2.91 |
| Free Cash Flow Per Share | 4.02 | 2.96 | 2.03 | 1.05 | 2.33 |
| Dividend Paid and CapEx Coverage Ratio | 5.28 | 3.51 | 2.54 | 1.11 | 3.13 |
| Capital Expenditure Coverage Ratio | 14.89 | 6.98 | 3.93 | 2.71 | 5.03 |
| Operating Cash Flow Coverage Ratio | 0.77 | 1.09 | 1.11 | 0.73 | 1.30 |
| Operating Cash Flow to Sales Ratio | 0.33 | 0.31 | 0.29 | 0.23 | 0.38 |
| Free Cash Flow Yield | 16.46% | 17.69% | 20.24% | 4.00% | 9.64% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.70 | 16.89 | 10.68 | 58.55 | 28.78 |
| Price-to-Sales (P/S) Ratio | 1.89 | 1.50 | 1.07 | 3.69 | 3.13 |
| Price-to-Book (P/B) Ratio | 5.54 | 4.08 | 2.87 | 31.98 | 21.63 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.08 | 5.65 | 4.94 | 25.03 | 10.37 |
| Price-to-Operating Cash Flow Ratio | 5.67 | 4.84 | 3.68 | 15.80 | 8.31 |
| Price-to-Earnings Growth (PEG) Ratio | 0.45 | 3.17 | 0.10 | -1.26 | 0.98 |
| Enterprise Value Multiple | 6.79 | 9.67 | 4.10 | 14.14 | 10.69 |
| Enterprise Value | 5.82B | 4.13B | 2.64B | 6.40B | 5.93B |
| EV to EBITDA | 6.79 | 9.67 | 4.10 | 14.14 | 10.69 |
| EV to Sales | 1.94 | 1.61 | 1.23 | 3.91 | 3.33 |
| EV to Free Cash Flow | 6.24 | 6.06 | 5.67 | 26.53 | 11.04 |
| EV to Operating Cash Flow | 5.82 | 5.19 | 4.22 | 16.75 | 8.85 |
| Tangible Book Value Per Share | 0.08 | -0.12 | 2.34 | -0.33 | -0.10 |
| Shareholders’ Equity Per Share | 4.41 | 4.09 | 3.50 | 0.82 | 1.12 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.21 | 0.20 | 0.15 | 0.18 |
| Revenue Per Share | 12.94 | 11.15 | 9.35 | 7.09 | 7.72 |
| Net Income Per Share | 1.37 | 0.99 | 0.94 | 0.45 | 0.84 |
| Tax Burden | 0.71 | 0.72 | 0.75 | 0.79 | 0.76 |
| Interest Burden | 1.00 | 1.02 | 0.92 | 0.84 | 0.91 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.02 | 0.02 | 0.01 |
| SG&A to Revenue | 0.33 | 0.33 | 0.01 | 0.04 | 0.02 |
| Stock-Based Compensation to Revenue | 0.01 | -0.00 | 0.01 | 0.01 | 0.00 |
| Income Quality | 2.22 | 2.51 | 2.17 | 2.93 | 2.63 |
Currency in CNY
