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A-Living Smart City Services Co., Ltd. Class H (3319) Ratios
A-Living Smart City Services Co., Ltd. Class H Ratios
HK:3319's free cash flow for Q2 2026 was $-192.96M. For the 2026 fiscal year, HK:3319's free cash flow was decreased by $-40.43M and operating cash flow was $-152.53M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.45 | 1.51 | 1.82 | 1.87 | 1.98 |
| Quick Ratio | 1.45 | 1.51 | 1.82 | 1.86 | 1.98 |
| Cash Ratio | 0.38 | 0.39 | 0.45 | 0.46 | 0.65 |
| Solvency Ratio | 0.05 | -0.32 | 0.09 | 0.26 | 0.36 |
| Operating Cash Flow Ratio | 0.09 | 0.05 | 0.11 | -0.11 | 0.39 |
| Short-Term Operating Cash Flow Coverage | 2.62 | 1.73 | 5.50 | -10.03 | 40.02 |
| Net Current Asset Value | $ 3.47B | $ 3.77B | $ 6.89B | $ 6.72B | $ 6.14B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.03 | 0.02 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.04 | 0.05 | 0.03 | 0.01 | 0.01 |
| Debt-to-Capital Ratio | 0.04 | 0.05 | 0.03 | 0.01 | 0.01 |
| Long-Term Debt-to-Capital Ratio | 0.01 | 0.02 | 0.01 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.15 | 2.15 | 1.88 | 1.82 | 1.80 |
| Debt Service Coverage Ratio | 3.87 | -8.27 | 5.51 | 20.64 | 31.58 |
| Interest Coverage Ratio | 8.04 | -121.17 | 50.86 | 130.04 | 123.31 |
| Debt to Market Cap | 0.12 | 0.12 | 0.06 | 0.01 | 0.01 |
| Interest Debt Per Share | 0.31 | 0.38 | 0.28 | 0.12 | 0.13 |
| Net Debt to EBITDA | -2.18 | 1.05 | -2.53 | -1.29 | -1.25 |
| Profitability Margins | |||||
| Gross Profit Margin | 13.01% | 15.03% | 17.13% | 22.00% | 27.48% |
| EBIT Margin | 7.34% | -21.92% | 6.92% | 16.06% | 22.02% |
| EBITDA Margin | 10.17% | -19.26% | 9.46% | 18.35% | 24.02% |
| Operating Profit Margin | 2.01% | -25.19% | 6.63% | 15.70% | 21.80% |
| Pretax Profit Margin | 2.11% | -25.27% | 6.79% | 15.94% | 21.84% |
| Net Profit Margin | 0.81% | -23.59% | 2.98% | 11.96% | 16.40% |
| Continuous Operations Profit Margin | 1.68% | -22.55% | 4.52% | 12.58% | 18.22% |
| Net Income Per EBT | 38.51% | 93.33% | 43.95% | 75.03% | 75.06% |
| EBT Per EBIT | 105.31% | 100.32% | 102.42% | 101.57% | 100.22% |
| Return on Assets (ROA) | 0.52% | -16.15% | 1.92% | 8.10% | 11.44% |
| Return on Equity (ROE) | 1.12% | -34.77% | 3.60% | 14.76% | 20.63% |
| Return on Capital Employed (ROCE) | 2.23% | -29.79% | 6.82% | 16.63% | 22.86% |
| Return on Invested Capital (ROIC) | 1.73% | -25.97% | 4.48% | 13.02% | 18.91% |
| Return on Tangible Assets | 0.62% | -19.49% | 2.31% | 10.21% | 14.70% |
| Earnings Yield | 3.61% | -86.05% | 10.01% | 15.59% | 15.41% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.62 | 2.01 | 2.32 | 2.50 | 3.89 |
| Payables Turnover | 3.68 | 4.04 | 4.35 | 4.50 | 5.81 |
| Inventory Turnover | 321.32 | 350.49 | 332.26 | 255.38 | 265.00 |
| Fixed Asset Turnover | 12.87 | 20.91 | 21.59 | 23.51 | 24.25 |
| Asset Turnover | 0.64 | 0.68 | 0.64 | 0.68 | 0.70 |
| Working Capital Turnover Ratio | 3.13 | 2.35 | 2.12 | 2.23 | 2.59 |
| Cash Conversion Cycle | 126.74 | 92.26 | 74.38 | 66.37 | 32.35 |
| Days of Sales Outstanding | 224.71 | 181.58 | 157.26 | 146.04 | 93.81 |
| Days of Inventory Outstanding | 1.14 | 1.04 | 1.10 | 1.43 | 1.38 |
| Days of Payables Outstanding | 99.10 | 90.36 | 83.97 | 81.10 | 62.84 |
| Operating Cycle | 225.85 | 182.63 | 158.36 | 147.47 | 95.18 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.54 | 0.30 | 0.70 | -0.66 | 1.91 |
| Free Cash Flow Per Share | 0.50 | 0.23 | 0.55 | -0.83 | 1.85 |
| Dividend Paid and CapEx Coverage Ratio | 5.24 | 1.87 | 3.97 | -1.14 | 3.39 |
| Capital Expenditure Coverage Ratio | 12.54 | 3.95 | 4.62 | -3.89 | 30.26 |
| Operating Cash Flow Coverage Ratio | 1.91 | 0.85 | 2.66 | -5.95 | 16.92 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.03 | 0.06 | -0.06 | 0.19 |
| Free Cash Flow Yield | 24.24% | 8.42% | 16.97% | -9.95% | 17.07% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 27.67 | -1.16 | 9.99 | 6.41 | 6.49 |
| Price-to-Sales (P/S) Ratio | 0.23 | 0.27 | 0.30 | 0.77 | 1.06 |
| Price-to-Book (P/B) Ratio | 0.31 | 0.40 | 0.36 | 0.95 | 1.34 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.12 | 11.87 | 5.89 | -10.05 | 5.86 |
| Price-to-Operating Cash Flow Ratio | 3.80 | 8.87 | 4.62 | -12.64 | 5.67 |
| Price-to-Earnings Growth (PEG) Ratio | -0.27 | 0.00 | -0.13 | -0.35 | 0.24 |
| Enterprise Value Multiple | 0.03 | -0.37 | 0.62 | 2.89 | 3.18 |
| Enterprise Value | 42.85M | 991.82M | 905.94M | 8.16B | 10.75B |
| EV to EBITDA | 0.03 | -0.37 | 0.62 | 2.89 | 3.18 |
| EV to Sales | 0.00 | 0.07 | 0.06 | 0.53 | 0.76 |
| EV to Free Cash Flow | 0.06 | 3.10 | 1.16 | -6.95 | 4.20 |
| EV to Operating Cash Flow | 0.06 | 2.31 | 0.91 | -8.74 | 4.07 |
| Tangible Book Value Per Share | 5.56 | 5.41 | 7.32 | 6.65 | 6.10 |
| Shareholders’ Equity Per Share | 6.63 | 6.63 | 9.02 | 8.78 | 8.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.11 | 0.33 | 0.21 | 0.17 |
| Revenue Per Share | 9.09 | 9.77 | 10.88 | 10.83 | 10.18 |
| Net Income Per Share | 0.07 | -2.30 | 0.32 | 1.30 | 1.67 |
| Tax Burden | 0.39 | 0.93 | 0.44 | 0.75 | 0.75 |
| Interest Burden | 0.29 | 1.15 | 0.98 | 0.99 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.06 | 0.05 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.81 | -0.13 | 0.95 | -0.38 | 0.86 |
Currency in CNY
