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China Boqi Environmental (Holding) Co., Ltd. (2377) Ratios
China Boqi Environmental (Holding) Co., Ltd. Ratios
HK:2377's free cash flow for Q2 2026 was $-6.53M. For the 2026 fiscal year, HK:2377's free cash flow was decreased by $-17.19M and operating cash flow was $10.66M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.68 | 1.64 | 1.56 | 1.52 | 1.39 |
| Quick Ratio | 1.66 | 1.62 | 1.55 | 1.50 | 1.37 |
| Cash Ratio | 0.32 | 0.35 | 0.19 | 0.23 | 0.19 |
| Solvency Ratio | 0.20 | 0.17 | 0.19 | 0.14 | 0.22 |
| Operating Cash Flow Ratio | 0.16 | 0.21 | 0.05 | 0.08 | -0.03 |
| Short-Term Operating Cash Flow Coverage | 3.52 | 2.33 | 0.73 | 1.49 | -0.50 |
| Net Current Asset Value | $ 811.23M | $ 833.63M | $ 861.99M | $ 762.74M | $ 433.69M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.08 | 0.05 | 0.05 | 0.05 |
| Debt-to-Equity Ratio | 0.10 | 0.14 | 0.08 | 0.08 | 0.09 |
| Debt-to-Capital Ratio | 0.09 | 0.12 | 0.07 | 0.07 | 0.08 |
| Long-Term Debt-to-Capital Ratio | 0.06 | 0.07 | 0.03 | 0.03 | 0.03 |
| Financial Leverage Ratio | 1.58 | 1.66 | 1.65 | 1.67 | 1.74 |
| Debt Service Coverage Ratio | 4.33 | 1.90 | 2.42 | 2.92 | 2.43 |
| Interest Coverage Ratio | 17.97 | 13.66 | 15.88 | 15.45 | 24.51 |
| Debt to Market Cap | 0.36 | 0.47 | 0.30 | 0.22 | 0.14 |
| Interest Debt Per Share | 0.41 | 0.47 | 0.26 | 0.23 | 0.24 |
| Net Debt to EBITDA | -0.43 | -0.46 | -0.29 | -0.58 | -0.33 |
| Profitability Margins | |||||
| Gross Profit Margin | 22.18% | 20.21% | 20.40% | 20.56% | 18.52% |
| EBIT Margin | 12.31% | 11.44% | 10.73% | 11.11% | 11.46% |
| EBITDA Margin | 18.01% | 17.50% | 16.83% | 17.31% | 15.99% |
| Operating Profit Margin | 12.31% | 11.44% | 10.73% | 11.11% | 11.46% |
| Pretax Profit Margin | 12.30% | 12.52% | 12.84% | 9.26% | 18.45% |
| Net Profit Margin | 10.76% | 10.99% | 11.23% | 7.99% | 16.64% |
| Continuous Operations Profit Margin | 10.93% | 11.15% | 11.10% | 8.19% | 16.65% |
| Net Income Per EBT | 87.49% | 87.82% | 87.47% | 86.27% | 90.20% |
| EBT Per EBIT | 99.87% | 109.41% | 119.67% | 83.31% | 160.97% |
| Return on Assets (ROA) | 4.63% | 4.37% | 4.79% | 3.21% | 7.29% |
| Return on Equity (ROE) | 7.30% | 7.27% | 7.88% | 5.35% | 12.70% |
| Return on Capital Employed (ROCE) | 7.64% | 6.83% | 7.12% | 7.06% | 7.98% |
| Return on Invested Capital (ROIC) | 6.65% | 5.81% | 5.93% | 6.05% | 6.94% |
| Return on Tangible Assets | 5.07% | 4.82% | 5.36% | 3.66% | 8.75% |
| Earnings Yield | 31.16% | 26.16% | 33.53% | 19.37% | 25.58% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.33 | 1.27 | 1.10 | 1.21 | 1.58 |
| Payables Turnover | 2.11 | 1.61 | 1.52 | 1.33 | 1.50 |
| Inventory Turnover | 54.26 | 44.75 | 51.37 | 45.56 | 57.69 |
| Fixed Asset Turnover | 2.29 | 2.23 | 3.14 | 3.03 | 3.54 |
| Asset Turnover | 0.43 | 0.40 | 0.43 | 0.40 | 0.44 |
| Working Capital Turnover Ratio | 2.00 | 1.99 | 2.23 | 2.38 | 2.87 |
| Cash Conversion Cycle | 106.93 | 70.51 | 100.09 | 36.29 | -6.07 |
| Days of Sales Outstanding | 273.54 | 288.46 | 332.60 | 302.54 | 230.92 |
| Days of Inventory Outstanding | 6.73 | 8.16 | 7.11 | 8.01 | 6.33 |
| Days of Payables Outstanding | 173.34 | 226.11 | 239.61 | 274.27 | 243.32 |
| Operating Cycle | 280.27 | 296.62 | 339.71 | 310.55 | 237.25 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.29 | 0.38 | 0.09 | 0.14 | -0.06 |
| Free Cash Flow Per Share | 0.19 | 0.14 | -0.06 | 0.03 | -0.12 |
| Dividend Paid and CapEx Coverage Ratio | 2.06 | 1.41 | 0.50 | 0.79 | -0.43 |
| Capital Expenditure Coverage Ratio | 2.91 | 1.60 | 0.60 | 1.24 | -0.83 |
| Operating Cash Flow Coverage Ratio | 0.74 | 0.84 | 0.35 | 0.64 | -0.24 |
| Operating Cash Flow to Sales Ratio | 0.11 | 0.18 | 0.04 | 0.07 | -0.03 |
| Free Cash Flow Yield | 21.13% | 15.92% | -8.09% | 3.41% | -9.05% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 3.21 | 3.82 | 2.98 | 5.16 | 3.91 |
| Price-to-Sales (P/S) Ratio | 0.35 | 0.42 | 0.34 | 0.41 | 0.65 |
| Price-to-Book (P/B) Ratio | 0.23 | 0.28 | 0.24 | 0.28 | 0.50 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.73 | 6.28 | -12.36 | 29.29 | -11.05 |
| Price-to-Operating Cash Flow Ratio | 3.11 | 2.36 | 8.29 | 5.72 | -24.37 |
| Price-to-Earnings Growth (PEG) Ratio | 0.19 | 0.00 | 0.05 | -0.09 | 0.06 |
| Enterprise Value Multiple | 1.49 | 1.94 | 1.70 | 1.80 | 3.74 |
| Enterprise Value | 597.13M | 730.05M | 611.36M | 593.54M | 1.25B |
| EV to EBITDA | 1.49 | 1.94 | 1.70 | 1.80 | 3.74 |
| EV to Sales | 0.27 | 0.34 | 0.29 | 0.31 | 0.60 |
| EV to Free Cash Flow | 3.67 | 5.07 | -10.55 | 22.19 | -10.16 |
| EV to Operating Cash Flow | 2.41 | 1.90 | 7.08 | 4.33 | -22.42 |
| Tangible Book Value Per Share | 3.37 | 2.78 | 2.53 | 2.27 | 1.96 |
| Shareholders’ Equity Per Share | 3.84 | 3.24 | 3.05 | 2.84 | 2.75 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.11 | 0.11 | 0.14 | 0.12 | 0.10 |
| Revenue Per Share | 2.60 | 2.15 | 2.14 | 1.91 | 2.10 |
| Net Income Per Share | 0.28 | 0.24 | 0.24 | 0.15 | 0.35 |
| Tax Burden | 0.87 | 0.88 | 0.87 | 0.86 | 0.90 |
| Interest Burden | 1.00 | 1.09 | 1.20 | 0.83 | 1.61 |
| Research & Development to Revenue | 0.03 | 0.03 | 0.03 | 0.03 | 0.02 |
| SG&A to Revenue | 0.06 | 0.06 | 0.05 | 0.05 | 0.04 |
| Stock-Based Compensation to Revenue | -0.00 | -0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.06 | 1.43 | 0.36 | 0.78 | -0.14 |
Currency in CNY
