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Luyuan Group Holding (Cayman) Limited (2451) Ratios
Luyuan Group Holding (Cayman) Limited Ratios
HK:2451's free cash flow for Q2 2026 was $189.95M. For the 2026 fiscal year, HK:2451's free cash flow was decreased by $-110.98M and operating cash flow was $300.92M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.10 | 1.06 | 1.44 | 0.99 | 0.88 |
| Quick Ratio | 0.97 | 0.93 | 1.29 | 0.77 | 0.59 |
| Cash Ratio | 0.28 | 0.37 | 0.64 | 0.19 | 0.11 |
| Solvency Ratio | 0.09 | 0.07 | 0.10 | 0.08 | 0.06 |
| Operating Cash Flow Ratio | 0.15 | -0.00 | 0.14 | 0.24 | 0.07 |
| Short-Term Operating Cash Flow Coverage | 0.21 | -0.00 | 1.57 | 1.78 | 0.27 |
| Net Current Asset Value | $ -96.08M | $ -158.32M | $ 295.77M | $ -406.20M | $ -400.16M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.49 | 0.24 | 0.17 | 0.21 | 0.25 |
| Debt-to-Equity Ratio | 1.49 | 0.68 | 0.43 | 0.97 | 1.20 |
| Debt-to-Capital Ratio | 0.60 | 0.41 | 0.30 | 0.49 | 0.55 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.15 | 0.24 | 0.35 | 0.20 |
| Financial Leverage Ratio | 3.04 | 2.89 | 2.53 | 4.68 | 4.76 |
| Debt Service Coverage Ratio | 0.15 | 0.21 | 1.38 | 0.70 | 0.25 |
| Interest Coverage Ratio | 4.43 | 5.01 | 6.39 | 5.08 | 4.45 |
| Debt to Market Cap | 0.59 | 0.36 | 0.29 | 0.23 | 0.26 |
| Interest Debt Per Share | 6.61 | 2.59 | 2.00 | 1.61 | 1.61 |
| Net Debt to EBITDA | 4.96 | 0.47 | -1.94 | 1.20 | 3.20 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.77% | 13.11% | 13.40% | 11.74% | 11.33% |
| EBIT Margin | 3.61% | 1.64% | 3.41% | 3.07% | 2.25% |
| EBITDA Margin | 5.82% | 3.34% | 5.21% | 4.65% | 4.11% |
| Operating Profit Margin | 1.54% | 2.17% | 2.76% | 2.63% | 2.00% |
| Pretax Profit Margin | 3.16% | 2.47% | 2.97% | 2.56% | 1.80% |
| Net Profit Margin | 2.96% | 2.30% | 2.86% | 2.47% | 1.73% |
| Continuous Operations Profit Margin | 2.96% | 2.29% | 2.86% | 2.47% | 1.73% |
| Net Income Per EBT | 93.69% | 93.08% | 96.34% | 96.55% | 96.22% |
| EBT Per EBIT | 205.14% | 113.85% | 107.66% | 97.19% | 89.89% |
| Return on Assets (ROA) | 3.35% | 2.70% | 3.77% | 3.71% | 2.22% |
| Return on Equity (ROE) | 10.17% | 7.80% | 9.53% | 17.36% | 10.58% |
| Return on Capital Employed (ROCE) | 4.26% | 6.10% | 6.90% | 11.77% | 9.44% |
| Return on Invested Capital (ROIC) | 1.96% | 3.99% | 6.14% | 8.94% | 5.25% |
| Return on Tangible Assets | 3.45% | 2.70% | 3.77% | 3.82% | 2.31% |
| Earnings Yield | 4.02% | 4.14% | 6.50% | 4.21% | 2.29% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.83 | 13.83 | 23.21 | 16.30 | 21.65 |
| Payables Turnover | 8.73 | 3.12 | 3.28 | 2.82 | 2.85 |
| Inventory Turnover | 12.22 | 13.44 | 16.21 | 8.96 | 5.49 |
| Fixed Asset Turnover | 3.71 | 3.62 | 4.82 | 5.63 | 4.06 |
| Asset Turnover | 1.13 | 1.17 | 1.32 | 1.50 | 1.28 |
| Working Capital Turnover Ratio | 24.93 | 10.65 | 12.96 | -38.05 | -21.66 |
| Cash Conversion Cycle | 16.53 | -63.43 | -72.99 | -66.21 | -44.62 |
| Days of Sales Outstanding | 28.46 | 26.40 | 15.72 | 22.39 | 16.86 |
| Days of Inventory Outstanding | 29.87 | 27.16 | 22.51 | 40.73 | 66.51 |
| Days of Payables Outstanding | 41.80 | 116.98 | 111.22 | 129.33 | 127.98 |
| Operating Cycle | 58.33 | 53.56 | 38.23 | 63.12 | 83.37 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.18 | -0.01 | 0.78 | 1.20 | 0.34 |
| Free Cash Flow Per Share | 0.57 | -1.08 | 0.17 | 0.65 | -0.47 |
| Dividend Paid and CapEx Coverage Ratio | 1.57 | -0.01 | 1.28 | 2.18 | 0.42 |
| Capital Expenditure Coverage Ratio | 1.95 | -0.01 | 1.28 | 2.18 | 0.42 |
| Operating Cash Flow Coverage Ratio | 0.18 | -0.00 | 0.40 | 0.77 | 0.21 |
| Operating Cash Flow to Sales Ratio | 0.08 | -0.00 | 0.05 | 0.11 | 0.04 |
| Free Cash Flow Yield | 5.15% | -15.47% | 2.56% | 9.85% | -7.80% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 24.75 | 24.16 | 15.38 | 23.75 | 43.63 |
| Price-to-Sales (P/S) Ratio | 0.74 | 0.56 | 0.44 | 0.59 | 0.76 |
| Price-to-Book (P/B) Ratio | 2.53 | 1.89 | 1.47 | 4.12 | 4.62 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 19.42 | -6.46 | 39.07 | 10.15 | -12.82 |
| Price-to-Operating Cash Flow Ratio | 9.45 | -905.57 | 8.59 | 5.50 | 17.90 |
| Price-to-Earnings Growth (PEG) Ratio | 0.45 | -0.80 | 0.29 | 0.24 | -0.49 |
| Enterprise Value Multiple | 17.63 | 17.14 | 6.52 | 13.80 | 21.62 |
| Enterprise Value | 5.90B | 2.90B | 1.73B | 3.07B | 3.04B |
| EV to EBITDA | 17.63 | 17.14 | 6.52 | 13.80 | 21.62 |
| EV to Sales | 1.03 | 0.57 | 0.34 | 0.64 | 0.89 |
| EV to Free Cash Flow | 27.03 | -6.65 | 30.12 | 11.11 | -15.05 |
| EV to Operating Cash Flow | 13.15 | -931.34 | 6.62 | 6.02 | 21.02 |
| Tangible Book Value Per Share | 4.02 | 3.72 | 4.55 | 1.38 | 1.09 |
| Shareholders’ Equity Per Share | 4.40 | 3.72 | 4.55 | 1.59 | 1.31 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.06 | 0.07 | 0.04 | 0.03 | 0.04 |
| Revenue Per Share | 15.10 | 12.60 | 15.13 | 11.21 | 8.01 |
| Net Income Per Share | 0.45 | 0.29 | 0.43 | 0.28 | 0.14 |
| Tax Burden | 0.94 | 0.93 | 0.96 | 0.97 | 0.96 |
| Interest Burden | 0.88 | 1.50 | 0.87 | 0.83 | 0.80 |
| Research & Development to Revenue | 0.04 | 0.05 | 0.04 | 0.03 | 0.03 |
| SG&A to Revenue | 0.08 | 0.08 | 0.02 | 0.02 | 0.01 |
| Stock-Based Compensation to Revenue | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.40 | -0.02 | 1.79 | 4.17 | 2.34 |
Currency in CNY
