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SMC Electric Limited (2381) Ratios
SMC Electric Limited Ratios
HK:2381's free cash flow for Q2 2026 was $-17.18M. For the 2026 fiscal year, HK:2381's free cash flow was decreased by $-2.61M and operating cash flow was $-14.57M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.77 | 2.98 | 3.20 | 3.89 | 3.53 |
| Quick Ratio | 2.37 | 2.65 | 2.86 | 3.35 | 2.87 |
| Cash Ratio | 1.18 | 1.43 | 1.53 | 2.05 | 1.52 |
| Solvency Ratio | 0.24 | 0.42 | 0.52 | 0.64 | 0.56 |
| Operating Cash Flow Ratio | 0.25 | 0.49 | 0.52 | 1.12 | 0.48 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 7.73 | -305.32 | -19.87 |
| Net Current Asset Value | $ 105.64M | $ 121.25M | $ 118.36M | $ 125.58M | $ 151.38M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.03 | 0.02 | 0.03 | 0.02 |
| Debt-to-Equity Ratio | 0.03 | 0.05 | 0.03 | 0.04 | 0.02 |
| Debt-to-Capital Ratio | 0.03 | 0.05 | 0.03 | 0.04 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.49 | 1.50 | 1.42 | 1.31 | 1.36 |
| Debt Service Coverage Ratio | 20.04 | 178.37 | 5.55 | -223.25 | -24.62 |
| Interest Coverage Ratio | 9.22 | 200.38 | 102.32 | 745.59 | 323.42 |
| Debt to Market Cap | 0.00 | 0.00 | 0.02 | -0.00 | -0.01 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | -8.36 | -3.17 | -3.19 | -2.40 | -2.23 |
| Profitability Margins | |||||
| Gross Profit Margin | 23.59% | 27.63% | 27.35% | 27.49% | 26.86% |
| EBIT Margin | 1.33% | 9.42% | 7.38% | 11.48% | 14.82% |
| EBITDA Margin | 3.70% | 10.22% | 10.56% | 13.73% | 16.98% |
| Operating Profit Margin | 1.33% | 9.42% | 7.38% | 9.96% | 13.61% |
| Pretax Profit Margin | 5.16% | 12.08% | 10.51% | 11.47% | 14.78% |
| Net Profit Margin | 4.35% | 10.25% | 8.92% | 8.79% | 12.29% |
| Continuous Operations Profit Margin | 4.35% | 10.25% | 8.92% | 8.79% | 12.29% |
| Net Income Per EBT | 84.29% | 84.82% | 84.86% | 76.65% | 83.14% |
| EBT Per EBIT | 388.39% | 128.17% | 142.41% | 115.12% | 108.57% |
| Return on Assets (ROA) | 5.09% | 12.98% | 11.33% | 12.27% | 12.63% |
| Return on Equity (ROE) | 7.56% | 19.44% | 16.07% | 16.13% | 17.23% |
| Return on Capital Employed (ROCE) | 2.30% | 17.36% | 13.27% | 18.26% | 19.08% |
| Return on Invested Capital (ROIC) | 1.88% | 14.37% | 10.67% | 13.49% | 15.66% |
| Return on Tangible Assets | 5.09% | 12.98% | 11.33% | 12.27% | 12.63% |
| Earnings Yield | 2.93% | 12.92% | 11.67% | 10.36% | 12.53% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.35 | 3.81 | 3.66 | 4.89 | 3.12 |
| Payables Turnover | 5.49 | 5.56 | 7.53 | 18.82 | 5.28 |
| Inventory Turnover | 6.89 | 9.15 | 9.15 | 7.89 | 4.24 |
| Fixed Asset Turnover | 11.24 | 20.22 | 21.36 | 19.37 | 17.71 |
| Asset Turnover | 1.17 | 1.27 | 1.27 | 1.40 | 1.03 |
| Working Capital Turnover Ratio | 1.88 | 2.11 | 1.91 | 1.84 | 1.62 |
| Cash Conversion Cycle | 95.56 | 70.01 | 91.21 | 101.53 | 134.08 |
| Days of Sales Outstanding | 109.00 | 95.74 | 99.81 | 74.68 | 117.03 |
| Days of Inventory Outstanding | 52.99 | 39.90 | 39.88 | 46.23 | 86.17 |
| Days of Payables Outstanding | 66.44 | 65.62 | 48.47 | 19.39 | 69.12 |
| Operating Cycle | 162.00 | 135.63 | 139.69 | 120.92 | 203.20 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.01 | 0.02 | 0.01 | 0.02 | 0.01 |
| Free Cash Flow Per Share | 0.00 | 0.01 | 0.01 | 0.02 | 0.01 |
| Dividend Paid and CapEx Coverage Ratio | 0.48 | 1.44 | 0.88 | 1.04 | 2.37 |
| Capital Expenditure Coverage Ratio | 1.37 | 20.65 | 15.87 | 60.69 | 6.87 |
| Operating Cash Flow Coverage Ratio | 4.10 | 4.45 | 7.73 | 9.11 | 7.94 |
| Operating Cash Flow to Sales Ratio | 0.07 | 0.12 | 0.12 | 0.19 | 0.13 |
| Free Cash Flow Yield | 1.23% | 14.48% | 14.64% | 22.24% | 10.92% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 34.47 | 7.74 | 8.57 | 9.66 | 7.98 |
| Price-to-Sales (P/S) Ratio | 1.49 | 0.79 | 0.76 | 0.85 | 0.98 |
| Price-to-Book (P/B) Ratio | 2.58 | 1.50 | 1.38 | 1.56 | 1.37 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 81.28 | 6.91 | 6.83 | 4.50 | 9.16 |
| Price-to-Operating Cash Flow Ratio | 21.89 | 6.57 | 6.40 | 4.42 | 7.83 |
| Price-to-Earnings Growth (PEG) Ratio | -0.54 | 0.29 | -1.20 | -0.46 | -0.36 |
| Enterprise Value Multiple | 31.85 | 4.58 | 4.04 | 3.78 | 3.55 |
| Enterprise Value | 256.66M | 120.54M | 99.45M | 132.06M | 138.73M |
| EV to EBITDA | 31.85 | 4.58 | 4.04 | 3.78 | 3.55 |
| EV to Sales | 1.18 | 0.47 | 0.43 | 0.52 | 0.60 |
| EV to Free Cash Flow | 64.39 | 4.08 | 3.82 | 2.75 | 5.62 |
| EV to Operating Cash Flow | 17.34 | 3.88 | 3.58 | 2.70 | 4.81 |
| Tangible Book Value Per Share | 0.06 | 0.07 | 0.06 | 0.07 | 0.08 |
| Shareholders’ Equity Per Share | 0.06 | 0.07 | 0.06 | 0.07 | 0.08 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | 0.15 | 0.15 | 0.23 | 0.17 |
| Revenue Per Share | 0.11 | 0.13 | 0.12 | 0.13 | 0.12 |
| Net Income Per Share | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
| Tax Burden | 0.84 | 0.85 | 0.85 | 0.77 | 0.83 |
| Interest Burden | 3.88 | 1.28 | 1.42 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.22 | 0.18 | 0.19 | 0.17 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.56 | 1.00 | 1.34 | 1.67 | 0.85 |
Currency in HKD