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Beauty Farm Medical & Health Industry, Inc. (HK:2373)
:2373
Hong Kong Market
2373
Beauty Farm Medical & Health Industry, Inc.
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Beauty Farm Medical & Health Industry, Inc. (2373) Ratios

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Beauty Farm Medical & Health Industry, Inc. Ratios

HK:2373's free cash flow for Q2 2026 was ¥0.51. For the 2026 fiscal year, HK:2373's free cash flow was decreased by ¥ and operating cash flow was ¥0.17. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.75 0.98 0.80 0.94 0.65
Quick Ratio
 0.68 0.95 0.74 0.83 0.56
Cash Ratio
 0.19 0.39 0.17 0.11 0.09
Solvency Ratio
 0.14 0.12 0.10 0.22 0.17
Operating Cash Flow Ratio
 0.30 0.34 0.29 0.30 0.20
Short-Term Operating Cash Flow Coverage
 16.72 11.16 40.16 0.00 0.00
Net Current Asset Value
¥ -2.12B¥ -1.12B¥ -1.12B¥ -531.87M¥ -1.04B
Leverage Ratios
Debt-to-Assets Ratio
 0.20 0.26 0.17 0.17 0.21
Debt-to-Equity Ratio
 0.94 1.27 0.77 0.70 2.78
Debt-to-Capital Ratio
 0.48 0.56 0.44 0.41 0.74
Long-Term Debt-to-Capital Ratio
 0.30 0.39 0.12 0.00 0.00
Financial Leverage Ratio
 4.58 4.94 4.53 4.12 13.22
Debt Service Coverage Ratio
 8.68 4.06 7.64 23.65 17.50
Interest Coverage Ratio
 35.52 14.29 11.68 11.74 6.15
Debt to Market Cap
 0.17 0.13 0.04 0.00 0.00
Interest Debt Per Share
 5.47 5.73 3.29 2.56 2.39
Net Debt to EBITDA
 0.69 0.26 0.64 0.53 0.80
Profitability Margins
Gross Profit Margin
50.21%49.05%46.26%45.55%43.89%
EBIT Margin
16.41%15.06%12.06%14.60%9.49%
EBITDA Margin
25.68%20.11%16.62%30.06%27.66%
Operating Profit Margin
16.65%15.31%12.51%13.58%9.30%
Pretax Profit Margin
16.05%15.00%12.36%13.44%7.98%
Net Profit Margin
11.22%10.58%8.88%10.05%6.30%
Continuous Operations Profit Margin
11.94%11.34%9.82%10.73%6.76%
Net Income Per EBT
69.88%70.56%71.87%74.81%79.03%
EBT Per EBIT
96.42%97.94%98.78%98.96%85.79%
Return on Assets (ROA)
5.97%6.29%5.34%6.53%4.13%
Return on Equity (ROE)
31.63%31.06%24.18%26.89%54.63%
Return on Capital Employed (ROCE)
21.79%21.50%20.93%23.30%25.94%
Return on Invested Capital (ROIC)
14.27%14.26%14.38%16.38%17.48%
Return on Tangible Assets
9.55%7.94%6.98%7.18%4.65%
Earnings Yield
10.20%5.61%5.92%9.36%1.71%
Efficiency Ratios
Receivables Turnover
 37.46 35.20 34.40 32.78 28.39
Payables Turnover
 33.96 42.01 46.25 54.52 116.78
Inventory Turnover
 7.01 14.19 9.10 5.05 4.95
Fixed Asset Turnover
 3.43 3.70 2.67 2.41 2.07
Asset Turnover
 0.53 0.59 0.60 0.65 0.66
Working Capital Turnover Ratio
 -6.71 -9.93 -7.69 -5.52 -2.71
Cash Conversion Cycle
 51.07 27.40 42.81 76.75 83.41
Days of Sales Outstanding
 9.74 10.37 10.61 11.14 12.86
Days of Inventory Outstanding
 52.07 25.72 40.09 72.31 73.68
Days of Payables Outstanding
 10.75 8.69 7.89 6.69 3.13
Operating Cycle
 61.82 36.09 50.70 83.45 86.54
Cash Flow Ratios
Operating Cash Flow Per Share
 4.72 4.31 3.45 2.73 1.66
Free Cash Flow Per Share
 4.37 4.02 2.96 2.03 1.05
CapEx Per Share
 0.35 0.29 0.49 0.69 0.61
Free Cash Flow to Operating Cash Flow
 0.93 0.93 0.86 0.75 0.63
Dividend Paid and CapEx Coverage Ratio
 5.55 5.28 3.51 2.54 1.11
Capital Expenditure Coverage Ratio
 13.35 14.89 6.98 3.93 2.71
Operating Cash Flow Coverage Ratio
 0.87 0.77 1.09 1.11 0.73
Operating Cash Flow to Sales Ratio
 0.34 0.33 0.31 0.29 0.23
Free Cash Flow Yield
27.88%16.46%17.69%20.24%4.00%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 9.63 17.70 16.89 10.68 58.55
Price-to-Sales (P/S) Ratio
 1.12 1.89 1.50 1.07 3.69
Price-to-Book (P/B) Ratio
 2.68 5.54 4.08 2.87 31.98
Price-to-Free Cash Flow (P/FCF) Ratio
 3.58 6.08 5.65 4.94 25.03
Price-to-Operating Cash Flow Ratio
 3.26 5.67 4.84 3.68 15.80
Price-to-Earnings Growth (PEG) Ratio
 0.26 0.45 3.17 0.10 -1.26
Enterprise Value Multiple
 5.04 9.64 9.67 4.10 14.14
Enterprise Value
 4.43B 5.82B 4.13B 2.64B 6.40B
EV to EBITDA
 5.04 9.64 9.67 4.10 14.14
EV to Sales
 1.29 1.94 1.61 1.23 3.91
EV to Free Cash Flow
 4.15 6.24 6.06 5.67 26.53
EV to Operating Cash Flow
 3.84 5.82 5.19 4.22 16.75
Tangible Book Value Per Share
 -3.86 0.08 -0.12 2.34 -0.33
Shareholders’ Equity Per Share
 5.76 4.41 4.09 3.50 0.82
Tax and Other Ratios
Effective Tax Rate
 0.26 0.24 0.21 0.20 0.15
Revenue Per Share
 14.02 12.94 11.15 9.35 7.09
Net Income Per Share
 1.57 1.37 0.99 0.94 0.45
Tax Burden
 0.70 0.71 0.72 0.75 0.79
Interest Burden
 0.98 1.00 1.02 0.92 0.84
Research & Development to Revenue
 0.01 0.01 0.01 0.02 0.02
SG&A to Revenue
 0.33 0.33 0.33 0.01 0.04
Stock-Based Compensation to Revenue
 <0.01 <0.01 >-0.01 <0.01 <0.01
Income Quality
 3.02 2.22 2.51 2.17 2.93
Currency in CNY