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Lushang Life Services Co., Ltd. Class H (2376) Ratios
Lushang Life Services Co., Ltd. Class H Ratios
HK:2376's free cash flow for Q2 2026 was $-15.56M. For the 2026 fiscal year, HK:2376's free cash flow was decreased by $-1.23M and operating cash flow was $-14.32M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.73 | 2.29 | 2.13 | 2.25 | 1.71 |
| Quick Ratio | 2.71 | 2.27 | 2.12 | 2.13 | 1.58 |
| Cash Ratio | 1.62 | 1.18 | 1.10 | 1.22 | 0.83 |
| Solvency Ratio | 0.17 | 0.14 | 0.12 | 0.24 | 0.24 |
| Operating Cash Flow Ratio | 0.12 | -0.02 | -0.02 | -0.01 | 0.09 |
| Short-Term Operating Cash Flow Coverage | 3.72 | -0.69 | -42.33 | 0.00 | 48.73 |
| Net Current Asset Value | $ 449.70M | $ 465.03M | $ 421.14M | $ 437.18M | $ 231.62M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.01 | 0.00 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.01 | 0.02 | 0.00 | 0.01 | 0.01 |
| Debt-to-Capital Ratio | 0.01 | 0.02 | 0.00 | 0.01 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.45 | 1.64 | 1.73 | 1.71 | 2.12 |
| Debt Service Coverage Ratio | 5.49 | 4.64 | 31.10 | 257.78 | 25.70 |
| Interest Coverage Ratio | 133.15 | 177.54 | 36.75 | 360.77 | 35.06 |
| Debt to Market Cap | 0.02 | 0.05 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.07 | 0.07 | 0.03 | 0.05 | 0.05 |
| Net Debt to EBITDA | -7.20 | -7.92 | -6.99 | -4.47 | -2.58 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.72% | 19.04% | 18.83% | 23.05% | 25.37% |
| EBIT Margin | 8.30% | 7.68% | 8.25% | 13.99% | 17.25% |
| EBITDA Margin | 10.35% | 8.62% | 9.44% | 15.12% | 18.10% |
| Operating Profit Margin | 6.76% | 8.38% | 8.27% | 16.09% | 16.24% |
| Pretax Profit Margin | 8.04% | 9.71% | 8.22% | 16.12% | 16.78% |
| Net Profit Margin | 5.98% | 7.41% | 6.35% | 12.25% | 13.01% |
| Continuous Operations Profit Margin | 6.03% | 7.41% | 7.39% | 12.49% | 13.21% |
| Net Income Per EBT | 74.42% | 76.29% | 77.23% | 75.99% | 77.51% |
| EBT Per EBIT | 118.99% | 115.87% | 99.45% | 100.16% | 103.32% |
| Return on Assets (ROA) | 3.89% | 4.85% | 4.38% | 8.97% | 11.95% |
| Return on Equity (ROE) | 5.64% | 7.98% | 7.59% | 15.37% | 25.36% |
| Return on Capital Employed (ROCE) | 6.32% | 8.97% | 9.77% | 20.00% | 31.25% |
| Return on Invested Capital (ROIC) | 4.67% | 6.72% | 7.70% | 15.43% | 24.50% |
| Return on Tangible Assets | 3.89% | 4.86% | 4.38% | 8.99% | 11.98% |
| Earnings Yield | 9.68% | 27.09% | 17.43% | 32.90% | 15.76% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.97 | 1.58 | 1.66 | 2.02 | 2.74 |
| Payables Turnover | 5.07 | 2.97 | 4.73 | 2.73 | 3.16 |
| Inventory Turnover | 65.82 | 69.31 | 147.22 | 11.20 | 10.30 |
| Fixed Asset Turnover | 11.23 | 12.25 | 11.84 | 11.34 | 10.15 |
| Asset Turnover | 0.65 | 0.66 | 0.69 | 0.73 | 0.92 |
| Working Capital Turnover Ratio | 1.21 | 1.37 | 1.44 | 1.87 | 2.50 |
| Cash Conversion Cycle | 118.55 | 113.00 | 145.56 | 79.23 | 53.10 |
| Days of Sales Outstanding | 184.97 | 230.52 | 220.22 | 180.41 | 133.06 |
| Days of Inventory Outstanding | 5.55 | 5.27 | 2.48 | 32.59 | 35.45 |
| Days of Payables Outstanding | 71.97 | 122.78 | 77.13 | 133.77 | 115.41 |
| Operating Cycle | 190.52 | 235.78 | 222.69 | 213.00 | 168.51 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.22 | -0.04 | -0.05 | -0.04 | 0.22 |
| Free Cash Flow Per Share | 0.18 | -0.09 | -0.09 | -0.09 | -0.08 |
| Dividend Paid and CapEx Coverage Ratio | 1.47 | -0.60 | -0.64 | -0.66 | 0.74 |
| Capital Expenditure Coverage Ratio | 4.77 | -0.66 | -1.06 | -0.71 | 0.74 |
| Operating Cash Flow Coverage Ratio | 3.47 | -0.52 | -2.67 | -0.85 | 7.70 |
| Operating Cash Flow to Sales Ratio | 0.05 | -0.01 | -0.01 | -0.01 | 0.05 |
| Free Cash Flow Yield | 6.99% | -8.33% | -5.10% | -4.31% | -2.17% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.48 | 3.69 | 5.74 | 3.04 | 6.35 |
| Price-to-Sales (P/S) Ratio | 0.62 | 0.27 | 0.36 | 0.37 | 0.83 |
| Price-to-Book (P/B) Ratio | 0.58 | 0.29 | 0.44 | 0.47 | 1.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.31 | -12.00 | -19.63 | -23.20 | -46.07 |
| Price-to-Operating Cash Flow Ratio | 11.31 | -30.28 | -38.19 | -55.73 | 16.59 |
| Price-to-Earnings Growth (PEG) Ratio | -0.36 | 0.28 | -0.11 | 0.19 | 0.09 |
| Enterprise Value Multiple | -1.23 | -4.75 | -3.12 | -2.00 | 1.98 |
| Enterprise Value | -70.54M | -249.45M | -183.12M | -190.17M | 209.34M |
| EV to EBITDA | -1.23 | -4.75 | -3.12 | -2.00 | 1.98 |
| EV to Sales | -0.13 | -0.41 | -0.29 | -0.30 | 0.36 |
| EV to Free Cash Flow | -2.96 | 17.99 | 15.88 | 18.88 | -20.05 |
| EV to Operating Cash Flow | -2.34 | 45.36 | 30.90 | 45.35 | 7.22 |
| Tangible Book Value Per Share | 4.34 | 3.65 | 3.98 | 4.32 | 2.24 |
| Shareholders’ Equity Per Share | 4.32 | 3.63 | 3.95 | 4.31 | 2.24 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.25 | 0.24 | 0.21 | 0.22 | 0.21 |
| Revenue Per Share | 4.07 | 3.92 | 4.72 | 5.41 | 4.37 |
| Net Income Per Share | 0.24 | 0.29 | 0.30 | 0.66 | 0.57 |
| Tax Burden | 0.74 | 0.76 | 0.77 | 0.76 | 0.78 |
| Interest Burden | 0.97 | 1.26 | 1.00 | 1.15 | 0.97 |
| Research & Development to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| SG&A to Revenue | 0.02 | 0.10 | 0.02 | 0.09 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.82 | -0.12 | -0.15 | -0.04 | 0.30 |
Currency in CNY
