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Beijing Health (Holdings) Limited (2389) Ratios
Beijing Health (Holdings) Limited Ratios
HK:2389's free cash flow for Q2 2026 was $-22.20M. For the 2026 fiscal year, HK:2389's free cash flow was decreased by $-2.60M and operating cash flow was $-19.60M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.26 | 4.00 | 4.66 | 3.51 | 3.05 |
| Quick Ratio | 1.18 | 3.71 | 4.36 | 3.26 | 2.76 |
| Cash Ratio | 0.52 | 0.56 | 1.03 | 0.93 | 0.99 |
| Solvency Ratio | -0.23 | -0.45 | -0.17 | -0.26 | -0.02 |
| Operating Cash Flow Ratio | -0.02 | -0.26 | -0.29 | -0.06 | 0.01 |
| Short-Term Operating Cash Flow Coverage | -0.05 | 0.00 | -13.91 | -0.43 | 0.05 |
| Net Current Asset Value | $ 1.04M | $ 342.38M | $ 469.90M | $ 368.05M | $ 409.49M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.00 | 0.00 | 0.01 | 0.02 |
| Debt-to-Equity Ratio | 0.07 | 0.00 | 0.00 | 0.02 | 0.02 |
| Debt-to-Capital Ratio | 0.06 | 0.00 | 0.00 | 0.02 | 0.02 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.26 | 1.14 | 1.16 | 1.19 | 1.24 |
| Debt Service Coverage Ratio | -0.69 | -410.64 | -10.55 | -2.62 | -0.10 |
| Interest Coverage Ratio | -39.32 | -285.61 | -212.95 | -52.40 | -41.53 |
| Debt to Market Cap | 0.28 | 0.00 | 0.01 | 0.06 | 0.07 |
| Interest Debt Per Share | 0.02 | 0.00 | 0.00 | 0.01 | 0.01 |
| Net Debt to EBITDA | 0.34 | 0.74 | 3.36 | 1.81 | 18.78 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.01% | 23.80% | 27.41% | 27.94% | 23.06% |
| EBIT Margin | -63.03% | -79.49% | -48.74% | -60.82% | -21.86% |
| EBITDA Margin | -49.24% | -65.01% | -31.49% | -45.20% | -5.09% |
| Operating Profit Margin | -63.03% | -43.43% | -57.05% | -45.38% | -42.10% |
| Pretax Profit Margin | -65.19% | -79.64% | -49.01% | -61.69% | -22.88% |
| Net Profit Margin | -64.19% | -77.51% | -44.09% | -58.68% | -19.34% |
| Continuous Operations Profit Margin | -64.88% | -77.08% | -43.98% | -59.35% | -19.74% |
| Net Income Per EBT | 98.47% | 97.32% | 89.97% | 95.13% | 84.54% |
| EBT Per EBIT | 103.42% | 183.39% | 85.90% | 135.92% | 54.34% |
| Return on Assets (ROA) | -4.81% | -5.96% | -2.84% | -4.04% | -1.39% |
| Return on Equity (ROE) | -6.08% | -6.77% | -3.28% | -4.80% | -1.72% |
| Return on Capital Employed (ROCE) | -5.43% | -3.59% | -3.94% | -3.38% | -3.31% |
| Return on Invested Capital (ROIC) | -5.12% | -3.47% | -3.53% | -3.21% | -2.81% |
| Return on Tangible Assets | -5.00% | -6.21% | -2.95% | -4.33% | -1.47% |
| Earnings Yield | -26.02% | -24.91% | -15.24% | -23.67% | -7.12% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.56 | 0.85 | 0.89 | 1.87 | 5.86 |
| Payables Turnover | 3.02 | 3.55 | 3.51 | 5.52 | 3.38 |
| Inventory Turnover | 4.92 | 2.85 | 2.24 | 2.64 | 2.22 |
| Fixed Asset Turnover | 0.14 | 0.35 | 0.16 | 0.18 | 0.20 |
| Asset Turnover | 0.07 | 0.08 | 0.06 | 0.07 | 0.07 |
| Working Capital Turnover Ratio | 0.65 | 0.31 | 0.28 | 0.35 | 0.40 |
| Cash Conversion Cycle | 55.79 | 455.56 | 467.74 | 267.21 | 118.92 |
| Days of Sales Outstanding | 102.52 | 430.32 | 409.14 | 195.36 | 62.33 |
| Days of Inventory Outstanding | 74.17 | 127.94 | 162.68 | 138.01 | 164.66 |
| Days of Payables Outstanding | 120.89 | 102.70 | 104.08 | 66.16 | 108.08 |
| Operating Cycle | 176.68 | 558.26 | 571.82 | 333.37 | 227.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.00 | -0.01 | -0.01 | -0.00 | 0.00 |
| Free Cash Flow Per Share | -0.00 | -0.01 | -0.01 | -0.00 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | -0.44 | -5.36 | -31.87 | -9.76 | 1.26 |
| Capital Expenditure Coverage Ratio | -0.44 | -5.36 | -31.87 | -9.76 | 1.26 |
| Operating Cash Flow Coverage Ratio | -0.05 | -6.29 | -8.94 | -0.34 | 0.04 |
| Operating Cash Flow to Sales Ratio | -0.03 | -0.24 | -0.31 | -0.07 | 0.01 |
| Free Cash Flow Yield | -4.65% | -9.05% | -11.11% | -2.99% | 0.07% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.83 | -4.01 | -6.56 | -4.22 | -14.04 |
| Price-to-Sales (P/S) Ratio | 2.47 | 3.11 | 2.89 | 2.48 | 2.71 |
| Price-to-Book (P/B) Ratio | 0.23 | 0.27 | 0.22 | 0.20 | 0.24 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -21.52 | -11.05 | -9.00 | -33.46 | 1362.52 |
| Price-to-Operating Cash Flow Ratio | -70.59 | -13.12 | -9.28 | -36.89 | 278.68 |
| Price-to-Earnings Growth (PEG) Ratio | 0.29 | -0.05 | 0.18 | -0.03 | 0.18 |
| Enterprise Value Multiple | -4.67 | -4.05 | -5.83 | -3.68 | -34.56 |
| Enterprise Value | 361.38M | 394.31M | 257.51M | 276.75M | 358.42M |
| EV to EBITDA | -4.67 | -4.05 | -5.83 | -3.68 | -34.56 |
| EV to Sales | 2.30 | 2.63 | 1.83 | 1.66 | 1.76 |
| EV to Free Cash Flow | -20.05 | -9.34 | -5.71 | -22.43 | 882.81 |
| EV to Operating Cash Flow | -65.79 | -11.09 | -5.89 | -24.73 | 180.57 |
| Tangible Book Value Per Share | 0.28 | 0.27 | 0.31 | 0.33 | 0.38 |
| Shareholders’ Equity Per Share | 0.27 | 0.28 | 0.31 | 0.34 | 0.38 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.00 | 0.03 | 0.10 | 0.04 | 0.14 |
| Revenue Per Share | 0.03 | 0.02 | 0.02 | 0.03 | 0.03 |
| Net Income Per Share | -0.02 | -0.02 | -0.01 | -0.02 | -0.01 |
| Tax Burden | 0.98 | 0.97 | 0.90 | 0.95 | 0.85 |
| Interest Burden | 1.03 | 1.00 | 1.01 | 1.01 | 1.05 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.61 | 0.23 | 0.21 | 0.59 | 0.58 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.05 | 0.30 | 0.71 | 0.11 | -0.05 |
Currency in HKD
