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APT Electronics Co., Ltd. Class H (2551) Ratios
APT Electronics Co., Ltd. Class H Ratios
HK:2551's free cash flow for Q2 2026 was $-136.10M. For the 2026 fiscal year, HK:2551's free cash flow was decreased by $-115.00M and operating cash flow was $-21.10M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.27 | 1.15 | 1.05 | 1.06 | 1.10 |
| Quick Ratio | 1.11 | 1.01 | 0.90 | 0.87 | 0.91 |
| Cash Ratio | 0.35 | 0.28 | 0.16 | 0.15 | 0.18 |
| Solvency Ratio | 0.11 | 0.15 | 0.14 | 0.13 | 0.15 |
| Operating Cash Flow Ratio | 0.07 | 0.14 | 0.33 | 0.12 | 0.09 |
| Short-Term Operating Cash Flow Coverage | 0.44 | 2.99 | 14.64 | 4.98 | 5.75 |
| Net Current Asset Value | $ 98.06M | $ 234.88M | $ -5.51M | $ -63.83M | $ -56.45M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.03 | 0.03 | 0.06 | 0.08 |
| Debt-to-Equity Ratio | 0.27 | 0.08 | 0.08 | 0.15 | 0.18 |
| Debt-to-Capital Ratio | 0.21 | 0.07 | 0.07 | 0.13 | 0.15 |
| Long-Term Debt-to-Capital Ratio | 0.07 | 0.01 | 0.05 | 0.11 | 0.14 |
| Financial Leverage Ratio | 2.33 | 2.40 | 2.34 | 2.33 | 2.34 |
| Debt Service Coverage Ratio | 0.78 | 3.16 | 6.06 | 4.92 | 8.39 |
| Interest Coverage Ratio | 14.85 | 31.80 | 12.72 | 0.73 | 31.44 |
| Debt to Market Cap | 0.25 | 0.05 | 0.03 | 0.05 | 0.06 |
| Interest Debt Per Share | 0.67 | 0.20 | 0.16 | 0.26 | 0.28 |
| Net Debt to EBITDA | -0.73 | -1.45 | -0.62 | -0.18 | -0.08 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.60% | 18.15% | 18.25% | 16.67% | 16.44% |
| EBIT Margin | 3.82% | 4.50% | 4.12% | 1.22% | 6.76% |
| EBITDA Margin | 9.27% | 10.57% | 11.18% | 9.02% | 11.81% |
| Operating Profit Margin | 2.71% | 3.75% | 3.31% | 0.34% | 6.38% |
| Pretax Profit Margin | 3.64% | 4.39% | 3.86% | 0.76% | 6.56% |
| Net Profit Margin | 2.55% | 4.05% | 3.57% | 2.89% | 6.19% |
| Continuous Operations Profit Margin | 2.55% | 4.05% | 3.88% | 2.77% | 5.62% |
| Net Income Per EBT | 70.13% | 92.24% | 92.50% | 381.12% | 94.37% |
| EBT Per EBIT | 134.07% | 116.84% | 116.62% | 226.04% | 102.76% |
| Return on Assets (ROA) | 1.96% | 3.38% | 2.77% | 1.96% | 4.34% |
| Return on Equity (ROE) | 4.57% | 8.10% | 6.47% | 4.58% | 10.13% |
| Return on Capital Employed (ROCE) | 3.96% | 7.30% | 5.60% | 0.44% | 8.36% |
| Return on Invested Capital (ROIC) | 2.41% | 6.34% | 5.45% | 0.43% | 7.06% |
| Return on Tangible Assets | 1.97% | 3.42% | 2.81% | 2.01% | 4.46% |
| Earnings Yield | 4.41% | 5.89% | 2.56% | 1.61% | 3.68% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.34 | 2.30 | 2.70 | 2.36 | 2.52 |
| Payables Turnover | 2.00 | 1.80 | 1.91 | 2.32 | 2.42 |
| Inventory Turnover | 8.38 | 8.19 | 7.79 | 6.22 | 6.52 |
| Fixed Asset Turnover | 2.08 | 2.66 | 1.95 | 1.53 | 1.55 |
| Asset Turnover | 0.77 | 0.84 | 0.77 | 0.68 | 0.70 |
| Working Capital Turnover Ratio | 7.06 | 15.22 | 29.16 | 18.36 | 0.00 |
| Cash Conversion Cycle | 17.03 | 0.19 | -8.85 | 56.10 | 49.58 |
| Days of Sales Outstanding | 155.89 | 158.44 | 135.13 | 154.98 | 144.63 |
| Days of Inventory Outstanding | 43.54 | 44.55 | 46.86 | 58.65 | 55.94 |
| Days of Payables Outstanding | 182.40 | 202.81 | 190.84 | 157.53 | 150.99 |
| Operating Cycle | 199.43 | 203.00 | 181.98 | 213.62 | 200.57 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.20 | 0.45 | 0.80 | 0.23 | 0.16 |
| Free Cash Flow Per Share | -0.39 | -0.01 | 0.49 | 0.01 | -0.26 |
| Dividend Paid and CapEx Coverage Ratio | 0.31 | 0.97 | 2.55 | 1.02 | 0.39 |
| Capital Expenditure Coverage Ratio | 0.34 | 0.97 | 2.55 | 1.02 | 0.39 |
| Operating Cash Flow Coverage Ratio | 0.31 | 2.34 | 5.34 | 0.95 | 0.58 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.09 | 0.23 | 0.09 | 0.06 |
| Free Cash Flow Yield | -15.15% | -0.42% | 10.12% | 0.11% | -5.96% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 21.26 | 16.98 | 39.08 | 61.97 | 27.14 |
| Price-to-Sales (P/S) Ratio | 0.58 | 0.69 | 1.40 | 1.79 | 1.68 |
| Price-to-Book (P/B) Ratio | 1.04 | 1.38 | 2.53 | 2.84 | 2.75 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.60 | -237.41 | 9.88 | 915.62 | -16.77 |
| Price-to-Operating Cash Flow Ratio | 12.58 | 7.37 | 6.01 | 20.18 | 26.72 |
| Price-to-Earnings Growth (PEG) Ratio | -0.53 | 0.25 | 0.67 | -1.18 | 0.00 |
| Enterprise Value Multiple | 5.52 | 5.05 | 11.87 | 19.70 | 14.13 |
| Enterprise Value | 1.21B | 1.38B | 2.47B | 2.51B | 2.32B |
| EV to EBITDA | 5.52 | 5.05 | 11.87 | 19.70 | 14.13 |
| EV to Sales | 0.51 | 0.53 | 1.33 | 1.78 | 1.67 |
| EV to Free Cash Flow | -5.83 | -184.44 | 9.39 | 907.43 | -16.67 |
| EV to Operating Cash Flow | 11.12 | 5.72 | 5.71 | 20.00 | 26.57 |
| Tangible Book Value Per Share | 2.43 | 2.34 | 1.84 | 1.68 | 1.60 |
| Shareholders’ Equity Per Share | 2.46 | 2.41 | 1.91 | 1.66 | 1.58 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.30 | 0.08 | -0.00 | -2.65 | 0.14 |
| Revenue Per Share | 4.41 | 4.83 | 3.46 | 2.63 | 2.58 |
| Net Income Per Share | 0.11 | 0.20 | 0.12 | 0.08 | 0.16 |
| Tax Burden | 0.70 | 0.92 | 0.92 | 3.81 | 0.94 |
| Interest Burden | 0.95 | 0.97 | 0.94 | 0.62 | 0.97 |
| Research & Development to Revenue | 0.05 | 0.04 | 0.05 | 0.02 | 0.02 |
| SG&A to Revenue | 0.09 | 0.09 | 0.06 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.80 | 2.13 | 6.01 | 11.71 | 0.96 |
Currency in CNY
