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Legend Holdings Corporation Class H (3396) Ratios
Legend Holdings Corporation Class H Ratios
HK:3396's free cash flow for Q2 2026 was $-4.26B. For the 2026 fiscal year, HK:3396's free cash flow was decreased by $-7.72B and operating cash flow was $3.46B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.73 | 0.70 | 0.66 | 0.75 | 0.84 |
| Quick Ratio | 0.59 | 0.55 | 0.55 | 0.62 | 0.70 |
| Cash Ratio | 0.15 | 0.13 | 0.14 | 0.19 | 0.20 |
| Solvency Ratio | 0.02 | 0.02 | 0.01 | 0.02 | 0.02 |
| Operating Cash Flow Ratio | -0.00 | 0.06 | 0.02 | 0.11 | 0.05 |
| Short-Term Operating Cash Flow Coverage | -0.01 | 0.34 | 0.11 | 0.64 | 0.43 |
| Net Current Asset Value | $ -290.01B | $ -270.27B | $ -272.91B | $ -244.97B | $ -230.36B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.22 | 0.24 | 0.24 | 0.24 |
| Debt-to-Equity Ratio | 3.59 | 2.78 | 2.70 | 2.53 | 2.65 |
| Debt-to-Capital Ratio | 0.78 | 0.74 | 0.73 | 0.72 | 0.73 |
| Long-Term Debt-to-Capital Ratio | 0.61 | 0.57 | 0.54 | 0.57 | 0.64 |
| Financial Leverage Ratio | 13.88 | 12.49 | 11.41 | 10.65 | 10.83 |
| Debt Service Coverage Ratio | 0.30 | 0.42 | 0.20 | 0.30 | 0.50 |
| Interest Coverage Ratio | 3.33 | 4.42 | 2.56 | 4.01 | 4.40 |
| Debt to Market Cap | 9.19 | 15.36 | 10.11 | 9.15 | 7.41 |
| Interest Debt Per Share | 88.74 | 121.37 | 70.80 | 71.43 | 73.35 |
| Net Debt to EBITDA | 3.98 | 2.64 | 4.89 | 3.07 | 2.42 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.77% | 18.09% | 17.44% | 17.67% | 17.54% |
| EBIT Margin | 3.12% | 4.71% | 1.84% | 3.75% | 5.54% |
| EBITDA Margin | 5.11% | 6.83% | 4.46% | 5.34% | 6.96% |
| Operating Profit Margin | 4.37% | 4.91% | 3.31% | 4.40% | 4.51% |
| Pretax Profit Margin | 2.20% | 1.47% | 0.55% | 2.66% | 4.51% |
| Net Profit Margin | 0.17% | 0.03% | -0.87% | 0.24% | 1.17% |
| Continuous Operations Profit Margin | 1.60% | 1.47% | 0.14% | 2.15% | 3.28% |
| Net Income Per EBT | 7.85% | 1.73% | -159.83% | 9.08% | 26.05% |
| EBT Per EBIT | 50.39% | 29.98% | 16.55% | 60.37% | 99.92% |
| Return on Assets (ROA) | 0.14% | 0.02% | -0.58% | 0.17% | 0.85% |
| Return on Equity (ROE) | 1.90% | 0.24% | -6.64% | 1.83% | 9.16% |
| Return on Capital Employed (ROCE) | 10.49% | 11.33% | 6.56% | 9.02% | 8.68% |
| Return on Invested Capital (ROIC) | 5.71% | 8.34% | 1.23% | 5.54% | 5.23% |
| Return on Tangible Assets | 0.15% | 0.02% | -0.65% | 0.19% | 0.94% |
| Earnings Yield | 5.66% | 1.34% | -25.47% | 6.77% | 26.23% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.13 | 4.50 | 3.11 | 3.93 | 3.61 |
| Payables Turnover | 5.12 | 4.10 | 4.70 | 4.95 | 4.48 |
| Inventory Turnover | 7.41 | 6.10 | 7.59 | 6.96 | 6.80 |
| Fixed Asset Turnover | 12.40 | 13.91 | 11.98 | 13.55 | 16.40 |
| Asset Turnover | 0.79 | 0.75 | 0.67 | 0.71 | 0.72 |
| Working Capital Turnover Ratio | -4.32 | -3.59 | -3.40 | -5.39 | -6.51 |
| Cash Conversion Cycle | 66.39 | 51.86 | 87.70 | 71.45 | 73.35 |
| Days of Sales Outstanding | 88.45 | 81.14 | 117.30 | 92.77 | 101.07 |
| Days of Inventory Outstanding | 49.27 | 59.82 | 48.07 | 52.46 | 53.67 |
| Days of Payables Outstanding | 71.33 | 89.10 | 77.67 | 73.78 | 81.40 |
| Operating Cycle | 137.72 | 140.96 | 165.37 | 145.23 | 154.74 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.27 | 20.41 | 3.88 | 20.33 | 9.48 |
| Free Cash Flow Per Share | -7.38 | 10.78 | -2.52 | 14.22 | 5.26 |
| Dividend Paid and CapEx Coverage Ratio | -0.04 | 2.10 | 0.59 | 3.14 | 2.07 |
| Capital Expenditure Coverage Ratio | -0.04 | 2.12 | 0.61 | 3.33 | 2.25 |
| Operating Cash Flow Coverage Ratio | -0.00 | 0.17 | 0.06 | 0.29 | 0.13 |
| Operating Cash Flow to Sales Ratio | -0.00 | 0.05 | 0.02 | 0.10 | 0.05 |
| Free Cash Flow Yield | -92.48% | 144.17% | -38.27% | 192.85% | 56.11% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 17.72 | 74.42 | -3.93 | 14.78 | 3.81 |
| Price-to-Sales (P/S) Ratio | 0.03 | 0.02 | 0.03 | 0.04 | 0.04 |
| Price-to-Book (P/B) Ratio | 0.34 | 0.18 | 0.26 | 0.27 | 0.35 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1.08 | 0.69 | -2.61 | 0.52 | 1.78 |
| Price-to-Operating Cash Flow Ratio | -29.18 | 0.37 | 1.70 | 0.36 | 0.99 |
| Price-to-Earnings Growth (PEG) Ratio | 0.05 | -0.70 | 0.01 | -0.19 | 0.08 |
| Enterprise Value Multiple | 4.58 | 2.92 | 5.66 | 3.74 | 3.07 |
| Enterprise Value | 143.52B | 104.12B | 111.83B | 96.53B | 104.45B |
| EV to EBITDA | 4.58 | 2.92 | 5.66 | 3.74 | 3.07 |
| EV to Sales | 0.23 | 0.20 | 0.25 | 0.20 | 0.21 |
| EV to Free Cash Flow | -8.28 | 7.28 | -19.21 | 2.90 | 8.48 |
| EV to Operating Cash Flow | -223.39 | 3.85 | 12.49 | 2.03 | 4.71 |
| Tangible Book Value Per Share | 17.57 | 21.51 | 11.92 | 13.37 | 10.60 |
| Shareholders’ Equity Per Share | 23.75 | 42.03 | 25.30 | 27.34 | 26.86 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.27 | 0.00 | 0.74 | 0.19 | 0.27 |
| Revenue Per Share | 260.91 | 393.65 | 192.08 | 206.80 | 209.45 |
| Net Income Per Share | 0.45 | 0.10 | -1.68 | 0.50 | 2.46 |
| Tax Burden | 0.08 | 0.02 | -1.60 | 0.09 | 0.26 |
| Interest Burden | 0.71 | 0.31 | 0.30 | 0.71 | 0.81 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.12 | 0.13 | 0.09 | 0.08 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.01 | 0.01 | 0.00 |
| Income Quality | -0.62 | 203.23 | 3.69 | 3.70 | 1.00 |
Currency in CNY
