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Lesi Group Limited (HK:2540)
:2540
Hong Kong Market
2540
Lesi Group Limited
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Lesi Group Limited (2540) Ratios

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Lesi Group Limited Ratios

HK:2540's free cash flow for Q2 2026 was ¥0.05. For the 2026 fiscal year, HK:2540's free cash flow was decreased by ¥ and operating cash flow was ¥0.02. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 3.66 2.89 4.00 3.67 3.57
Quick Ratio
 3.66 2.89 4.00 3.67 3.57
Cash Ratio
 0.22 0.13 0.74 0.48 0.48
Solvency Ratio
 0.15 0.13 0.36 0.42 0.44
Operating Cash Flow Ratio
 -0.77 -0.88 -0.07 <0.01 0.11
Short-Term Operating Cash Flow Coverage
 -1.95 -2.21 -0.39 <0.01 0.47
Net Current Asset Value
¥ 687.38M¥ 617.34M¥ 607.27M¥ 424.21M¥ 340.95M
Leverage Ratios
Debt-to-Assets Ratio
 0.15 0.17 0.05 0.10 0.06
Debt-to-Equity Ratio
 0.21 0.26 0.07 0.14 0.10
Debt-to-Capital Ratio
 0.17 0.21 0.06 0.12 0.09
Long-Term Debt-to-Capital Ratio
 0.02 <0.01 0.00 0.00 0.00
Financial Leverage Ratio
 1.43 1.56 1.33 1.38 1.57
Debt Service Coverage Ratio
 0.47 0.36 1.87 1.18 2.07
Interest Coverage Ratio
 0.00 7.49 28.33 31.47 45.63
Debt to Market Cap
 0.35 0.25 0.05 0.11 0.07
Interest Debt Per Share
 0.30 0.35 0.09 0.16 0.10
Net Debt to EBITDA
 1.76 2.43 -1.44 -0.26 -0.41
Profitability Margins
Gross Profit Margin
5.66%5.44%14.88%16.56%24.21%
EBIT Margin
2.72%2.87%11.12%11.25%15.36%
EBITDA Margin
3.07%3.31%11.15%11.59%15.13%
Operating Profit Margin
2.85%3.01%11.49%11.25%14.74%
Pretax Profit Margin
2.38%2.61%11.08%10.89%14.42%
Net Profit Margin
2.34%2.56%10.64%10.39%13.66%
Continuous Operations Profit Margin
2.34%2.56%10.74%10.49%13.87%
Net Income Per EBT
98.60%98.21%95.99%95.35%94.76%
EBT Per EBIT
83.52%86.64%96.47%96.82%97.81%
Return on Assets (ROA)
3.82%3.91%8.89%11.14%11.92%
Return on Equity (ROE)
5.71%6.11%11.84%15.39%18.66%
Return on Capital Employed (ROCE)
6.32%6.92%12.77%16.58%17.10%
Return on Invested Capital (ROIC)
5.39%5.60%11.63%14.06%17.52%
Return on Tangible Assets
3.82%3.91%8.89%11.14%11.92%
Earnings Yield
11.21%7.12%9.92%12.80%13.55%
Efficiency Ratios
Receivables Turnover
 1.79 2.14 1.51 4.04 2.96
Payables Turnover
 20.48 24.44 6.88 20.18 10.20
Inventory Turnover
 0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
 71.71 57.24 156.60 463.15 131.24
Asset Turnover
 1.63 1.53 0.84 1.07 0.87
Working Capital Turnover Ratio
 2.31 2.48 1.32 1.60 1.51
Cash Conversion Cycle
 185.89 155.69 188.91 72.15 87.52
Days of Sales Outstanding
 203.71 170.62 241.98 90.24 123.31
Days of Inventory Outstanding
 0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
 17.82 14.94 53.06 18.09 35.79
Operating Cycle
 203.71 170.62 241.98 90.24 123.31
Cash Flow Ratios
Operating Cash Flow Per Share
 -0.42 -0.60 -0.03 <0.01 0.04
Free Cash Flow Per Share
 -0.42 -0.60 -0.03 <0.01 0.04
CapEx Per Share
 <0.01 <0.01 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
 1.00 1.01 1.02 0.38 1.00
Dividend Paid and CapEx Coverage Ratio
 -654.96 -127.48 -48.28 1.62 351.13
Capital Expenditure Coverage Ratio
 -654.96 -127.48 -48.28 1.62 351.13
Operating Cash Flow Coverage Ratio
 -1.39 -1.77 -0.36 <0.01 0.43
Operating Cash Flow to Sales Ratio
 -0.13 -0.19 -0.02 <0.01 0.03
Free Cash Flow Yield
-59.95%-53.96%-1.99%0.02%3.12%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 8.95 14.03 10.08 7.81 7.38
Price-to-Sales (P/S) Ratio
 0.21 0.36 1.07 0.81 1.01
Price-to-Book (P/B) Ratio
 0.49 0.86 1.19 1.20 1.38
Price-to-Free Cash Flow (P/FCF) Ratio
 -1.67 -1.85 -50.27 4.95K 32.10
Price-to-Operating Cash Flow Ratio
 -1.66 -1.87 -51.32 1.89K 32.01
Price-to-Earnings Growth (PEG) Ratio
 -0.31 -0.30 -0.86 -1.41 0.37
Enterprise Value Multiple
 8.60 13.30 8.18 6.74 6.26
Enterprise Value
 438.70M 681.48M 621.39M 490.91M 466.26M
EV to EBITDA
 8.60 13.30 8.18 6.74 6.26
EV to Sales
 0.26 0.44 0.91 0.78 0.95
EV to Free Cash Flow
 -2.10 -2.27 -42.75 4.77K 30.14
EV to Operating Cash Flow
 -2.10 -2.29 -43.63 1.82K 30.05
Tangible Book Value Per Share
 1.44 1.30 1.28 1.14 1.08
Shareholders’ Equity Per Share
 1.44 1.30 1.28 1.13 0.96
Tax and Other Ratios
Effective Tax Rate
 0.01 0.02 0.03 0.04 0.04
Revenue Per Share
 3.34 3.10 1.43 1.67 1.31
Net Income Per Share
 0.08 0.08 0.15 0.17 0.18
Tax Burden
 0.99 0.98 0.96 0.95 0.95
Interest Burden
 0.87 0.91 1.00 0.97 0.94
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.02
SG&A to Revenue
 0.03 0.02 0.04 0.05 0.05
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 -5.36 -7.71 -0.19 <0.01 0.20
Currency in CNY