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China Resources Beverage (Holdings) Company Limited (2460) Ratios
China Resources Beverage (Holdings) Company Limited Ratios
HK:2460's free cash flow for Q2 2026 was $327.50M. For the 2026 fiscal year, HK:2460's free cash flow was decreased by $-356.52M and operating cash flow was $684.03M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.13 | 1.89 | 1.07 | 1.76 | 1.72 |
| Quick Ratio | 2.02 | 1.81 | 1.00 | 1.61 | 1.60 |
| Cash Ratio | 0.33 | 0.90 | 0.40 | 0.58 | 0.40 |
| Solvency Ratio | 0.44 | 0.32 | 0.32 | 0.28 | 0.25 |
| Operating Cash Flow Ratio | 0.42 | 0.22 | 0.33 | 0.20 | 0.20 |
| Short-Term Operating Cash Flow Coverage | 105.86 | 230.83 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 3.60B | $ 5.13B | $ -71.00M | $ 2.92B | $ 2.69B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debt-to-Equity Ratio | 0.00 | 0.01 | 0.01 | 0.00 | 0.01 |
| Debt-to-Capital Ratio | 0.00 | 0.00 | 0.01 | 0.00 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.43 | 1.65 | 1.88 | 1.90 | 1.98 |
| Debt Service Coverage Ratio | 112.39 | 264.11 | 43.22 | 813.90 | 635.28 |
| Interest Coverage Ratio | 447.61 | 840.03 | 38.76 | 714.34 | 558.56 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.02 | 0.03 | 0.03 | 0.01 | 0.01 |
| Net Debt to EBITDA | -0.56 | -2.01 | -0.85 | -1.46 | -1.12 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.68% | 47.31% | 44.66% | 41.66% | 43.84% |
| EBIT Margin | 11.07% | 16.46% | 14.21% | 10.91% | 10.65% |
| EBITDA Margin | 18.75% | 20.72% | 17.65% | 13.49% | 13.05% |
| Operating Profit Margin | 7.56% | 15.17% | 12.19% | 9.15% | 8.78% |
| Pretax Profit Margin | 11.05% | 16.45% | 13.90% | 10.90% | 10.63% |
| Net Profit Margin | 8.96% | 12.10% | 9.84% | 7.84% | 7.57% |
| Continuous Operations Profit Margin | 9.17% | 12.28% | 9.85% | 7.83% | 7.57% |
| Net Income Per EBT | 81.03% | 73.60% | 70.77% | 71.96% | 71.19% |
| EBT Per EBIT | 146.22% | 108.45% | 113.99% | 119.08% | 121.11% |
| Return on Assets (ROA) | 6.23% | 8.76% | 10.22% | 9.33% | 9.44% |
| Return on Equity (ROE) | 8.94% | 14.48% | 19.26% | 17.76% | 18.72% |
| Return on Capital Employed (ROCE) | 6.87% | 16.57% | 21.09% | 18.41% | 20.30% |
| Return on Invested Capital (ROIC) | 5.69% | 12.36% | 14.92% | 13.20% | 14.41% |
| Return on Tangible Assets | 6.23% | 8.76% | 10.22% | 9.33% | 9.44% |
| Earnings Yield | 4.43% | 7.16% | 3.75% | 2.86% | 2.69% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.51 | 40.01 | 38.58 | 3.30 | 2.49 |
| Payables Turnover | 18.10 | 11.39 | 9.16 | 13.08 | 16.34 |
| Inventory Turnover | 13.81 | 14.13 | 19.82 | 11.15 | 12.57 |
| Fixed Asset Turnover | 1.56 | 2.04 | 2.40 | 4.74 | 6.95 |
| Asset Turnover | 0.70 | 0.72 | 1.04 | 1.19 | 1.25 |
| Working Capital Turnover Ratio | 2.21 | 4.50 | 7.36 | 4.00 | 0.00 |
| Cash Conversion Cycle | 35.44 | 2.92 | -11.99 | 115.51 | 153.14 |
| Days of Sales Outstanding | 29.19 | 9.12 | 9.46 | 110.68 | 146.44 |
| Days of Inventory Outstanding | 26.42 | 25.83 | 18.42 | 32.73 | 29.03 |
| Days of Payables Outstanding | 20.17 | 32.04 | 39.87 | 27.91 | 22.33 |
| Operating Cycle | 55.61 | 34.96 | 27.88 | 143.41 | 175.47 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.63 | 0.67 | 0.73 | 0.36 | 0.35 |
| Free Cash Flow Per Share | 0.01 | -0.29 | -0.25 | -0.01 | 0.22 |
| Dividend Paid and CapEx Coverage Ratio | 0.28 | 0.70 | 0.74 | 0.98 | 2.63 |
| Capital Expenditure Coverage Ratio | 1.01 | 0.70 | 0.74 | 0.98 | 2.63 |
| Operating Cash Flow Coverage Ratio | 35.12 | 24.58 | 47.74 | 30.67 | 25.30 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.10 | 0.13 | 0.07 | 0.07 |
| Free Cash Flow Yield | 0.07% | -2.59% | -1.67% | -0.04% | 1.61% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 22.59 | 13.97 | 26.69 | 34.94 | 37.17 |
| Price-to-Sales (P/S) Ratio | 2.02 | 1.69 | 2.63 | 2.74 | 2.81 |
| Price-to-Book (P/B) Ratio | 2.02 | 2.02 | 5.14 | 6.20 | 6.96 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 1368.48 | -38.68 | -59.78 | -2398.38 | 62.23 |
| Price-to-Operating Cash Flow Ratio | 14.34 | 16.41 | 20.65 | 40.93 | 38.56 |
| Price-to-Earnings Growth (PEG) Ratio | -0.46 | 0.36 | 0.75 | 2.59 | 0.00 |
| Enterprise Value Multiple | 10.22 | 6.14 | 14.02 | 18.85 | 20.44 |
| Enterprise Value | 20.54B | 17.21B | 33.45B | 32.10B | 30.24B |
| EV to EBITDA | 10.22 | 6.14 | 14.02 | 18.85 | 20.44 |
| EV to Sales | 1.92 | 1.27 | 2.47 | 2.54 | 2.67 |
| EV to Free Cash Flow | 1297.05 | -29.13 | -56.35 | -2226.37 | 59.01 |
| EV to Operating Cash Flow | 13.59 | 12.36 | 19.47 | 37.99 | 36.56 |
| Tangible Book Value Per Share | 4.72 | 5.72 | 3.14 | 2.51 | 1.95 |
| Shareholders’ Equity Per Share | 4.48 | 5.45 | 2.94 | 2.37 | 1.95 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | 0.25 | 0.29 | 0.28 | 0.29 |
| Revenue Per Share | 4.47 | 6.52 | 5.76 | 5.38 | 4.83 |
| Net Income Per Share | 0.40 | 0.79 | 0.57 | 0.42 | 0.37 |
| Tax Burden | 0.81 | 0.74 | 0.71 | 0.72 | 0.71 |
| Interest Burden | 1.00 | 1.00 | 0.98 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.01 | 0.00 | 0.00 | 0.00 | 0.01 |
| SG&A to Revenue | 0.37 | 0.32 | 0.02 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.24 | 0.63 | 1.17 | 0.61 | 0.69 |
Currency in CNY
