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C-MER Eye Care Holdings Limited (3309) Ratios
C-MER Eye Care Holdings Limited Ratios
HK:3309's free cash flow for Q2 2026 was $177.46M. For the 2026 fiscal year, HK:3309's free cash flow was decreased by $-43.86M and operating cash flow was $221.32M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.43 | 1.56 | 1.85 | 1.63 | 1.83 |
| Quick Ratio | 1.32 | 1.45 | 1.74 | 1.53 | 1.74 |
| Cash Ratio | 0.74 | 1.03 | 1.32 | 1.23 | 0.95 |
| Solvency Ratio | 0.38 | -0.07 | 0.37 | 0.22 | 0.28 |
| Operating Cash Flow Ratio | 0.64 | 0.69 | 0.93 | 0.37 | 0.36 |
| Short-Term Operating Cash Flow Coverage | 5.82 | 7.72 | 38.68 | 5.60 | 0.83 |
| Net Current Asset Value | $ -124.62M | $ -189.77M | $ -35.21M | $ -46.89M | $ 127.75M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.16 | 0.16 | 0.13 | 0.16 | 0.24 |
| Debt-to-Equity Ratio | 0.24 | 0.25 | 0.20 | 0.24 | 0.35 |
| Debt-to-Capital Ratio | 0.19 | 0.20 | 0.16 | 0.20 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 |
| Financial Leverage Ratio | 1.54 | 1.55 | 1.49 | 1.55 | 1.47 |
| Debt Service Coverage Ratio | 3.90 | 2.94 | 11.85 | 2.96 | 0.87 |
| Interest Coverage Ratio | 6.88 | -2.80 | 6.59 | -1.86 | 1.90 |
| Debt to Market Cap | 0.02 | 0.02 | 0.01 | 0.01 | 0.02 |
| Interest Debt Per Share | 0.37 | 0.37 | 0.30 | 0.38 | 0.42 |
| Net Debt to EBITDA | 0.23 | 0.07 | -0.41 | -0.99 | 0.48 |
| Profitability Margins | |||||
| Gross Profit Margin | 31.01% | 27.58% | 32.17% | 21.09% | 27.81% |
| EBIT Margin | 7.33% | 6.78% | 7.40% | -1.70% | 2.63% |
| EBITDA Margin | 17.54% | 10.93% | 18.89% | 11.22% | 15.98% |
| Operating Profit Margin | 8.60% | -3.46% | 6.20% | -2.11% | 2.22% |
| Pretax Profit Margin | 7.99% | -3.98% | 6.46% | -0.65% | 2.42% |
| Net Profit Margin | 5.16% | -7.06% | 3.22% | -1.26% | 1.96% |
| Continuous Operations Profit Margin | 5.71% | -5.66% | 4.49% | -2.67% | 1.46% |
| Net Income Per EBT | 64.54% | 177.33% | 49.89% | 194.84% | 81.34% |
| EBT Per EBIT | 92.86% | 115.21% | 104.13% | 30.77% | 108.62% |
| Return on Assets (ROA) | 3.67% | -4.97% | 2.26% | -0.75% | 1.12% |
| Return on Equity (ROE) | 5.65% | -7.71% | 3.36% | -1.17% | 1.64% |
| Return on Capital Employed (ROCE) | 7.40% | -2.86% | 5.06% | -1.53% | 1.60% |
| Return on Invested Capital (ROIC) | 4.92% | -2.70% | 3.35% | -1.44% | 0.82% |
| Return on Tangible Assets | 5.09% | -6.69% | 3.19% | -1.42% | 1.40% |
| Earnings Yield | 4.84% | -5.45% | 1.44% | -0.36% | 0.28% |
| Efficiency Ratios | |||||
| Receivables Turnover | 28.69 | 23.95 | 28.86 | 32.15 | 36.97 |
| Payables Turnover | 26.67 | 24.83 | 23.76 | 30.16 | 20.15 |
| Inventory Turnover | 26.30 | 29.33 | 31.09 | 24.57 | 23.31 |
| Fixed Asset Turnover | 1.96 | 2.02 | 1.94 | 1.64 | 1.23 |
| Asset Turnover | 0.71 | 0.70 | 0.70 | 0.60 | 0.57 |
| Working Capital Turnover Ratio | 8.98 | 6.82 | 5.81 | 5.17 | 2.79 |
| Cash Conversion Cycle | 12.92 | 12.99 | 9.02 | 14.11 | 7.41 |
| Days of Sales Outstanding | 12.72 | 15.24 | 12.65 | 11.35 | 9.87 |
| Days of Inventory Outstanding | 13.88 | 12.45 | 11.74 | 14.85 | 15.66 |
| Days of Payables Outstanding | 13.69 | 14.70 | 15.36 | 12.10 | 18.12 |
| Operating Cycle | 26.60 | 27.69 | 24.38 | 26.21 | 25.53 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.25 | 0.23 | 0.29 | 0.16 | 0.13 |
| Free Cash Flow Per Share | 0.19 | 0.10 | 0.20 | 0.08 | 0.02 |
| Dividend Paid and CapEx Coverage Ratio | 2.97 | 1.78 | 3.13 | 2.10 | 0.98 |
| Capital Expenditure Coverage Ratio | 3.89 | 1.78 | 3.13 | 2.10 | 1.15 |
| Operating Cash Flow Coverage Ratio | 0.71 | 0.65 | 0.99 | 0.42 | 0.31 |
| Operating Cash Flow to Sales Ratio | 0.15 | 0.15 | 0.19 | 0.11 | 0.13 |
| Free Cash Flow Yield | 10.80% | 5.02% | 5.68% | 1.67% | 0.24% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 20.65 | -18.34 | 69.66 | -276.22 | 361.88 |
| Price-to-Sales (P/S) Ratio | 1.07 | 1.30 | 2.24 | 3.49 | 7.11 |
| Price-to-Book (P/B) Ratio | 1.17 | 1.41 | 2.34 | 3.24 | 5.94 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 9.26 | 19.91 | 17.61 | 60.04 | 412.38 |
| Price-to-Operating Cash Flow Ratio | 6.88 | 8.76 | 11.96 | 31.49 | 53.30 |
| Price-to-Earnings Growth (PEG) Ratio | -0.12 | 0.06 | -0.18 | 1.43 | -0.84 |
| Enterprise Value Multiple | 6.31 | 11.92 | 11.47 | 30.11 | 44.97 |
| Enterprise Value | 2.15B | 2.49B | 4.17B | 5.85B | 8.00B |
| EV to EBITDA | 6.31 | 11.92 | 11.47 | 30.11 | 44.97 |
| EV to Sales | 1.11 | 1.30 | 2.17 | 3.38 | 7.19 |
| EV to Free Cash Flow | 9.61 | 20.03 | 17.00 | 58.13 | 416.81 |
| EV to Operating Cash Flow | 7.14 | 8.81 | 11.54 | 30.49 | 53.88 |
| Tangible Book Value Per Share | 0.98 | 0.96 | 0.95 | 0.52 | 0.82 |
| Shareholders’ Equity Per Share | 1.47 | 1.42 | 1.47 | 1.51 | 1.16 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.29 | -0.42 | 0.31 | -3.12 | 0.40 |
| Revenue Per Share | 1.61 | 1.55 | 1.53 | 1.40 | 0.97 |
| Net Income Per Share | 0.08 | -0.11 | 0.05 | -0.02 | 0.02 |
| Tax Burden | 0.65 | 1.77 | 0.50 | 1.95 | 0.81 |
| Interest Burden | 1.09 | -0.59 | 0.87 | 0.38 | 0.92 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.24 | 0.25 | 0.18 | 0.20 | 0.21 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 3.00 | -3.71 | 5.83 | -8.77 | 6.79 |
Currency in HKD
