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Legend Holdings Corporation Class H (HK:3396)
:3396
Hong Kong Market
3396
Legend Holdings Corporation Class H
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Legend Holdings Corporation Class H (3396) Ratios

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Legend Holdings Corporation Class H Ratios

HK:3396's free cash flow for Q2 2026 was ¥0.17. For the 2026 fiscal year, HK:3396's free cash flow was decreased by ¥ and operating cash flow was ¥0.05. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.78 0.73 0.70 0.66 0.75
Quick Ratio
 0.60 0.59 0.55 0.55 0.62
Cash Ratio
 0.13 0.15 0.13 0.14 0.19
Solvency Ratio
 0.01 0.02 0.02 0.01 0.02
Operating Cash Flow Ratio
 <0.01 >-0.01 0.06 0.02 0.11
Short-Term Operating Cash Flow Coverage
 0.04 >-0.01 0.34 0.11 0.64
Net Current Asset Value
¥ -297.99B¥ -290.01B¥ -270.27B¥ -272.91B¥ -244.97B
Leverage Ratios
Debt-to-Assets Ratio
 0.26 0.26 0.22 0.24 0.24
Debt-to-Equity Ratio
 4.10 3.59 2.78 2.70 2.53
Debt-to-Capital Ratio
 0.80 0.78 0.74 0.73 0.72
Long-Term Debt-to-Capital Ratio
 0.64 0.61 0.57 0.54 0.57
Financial Leverage Ratio
 15.79 13.88 12.49 11.41 10.65
Debt Service Coverage Ratio
 0.26 0.30 0.42 0.20 0.30
Interest Coverage Ratio
 4.03 3.33 4.42 2.56 4.01
Debt to Market Cap
 4.65 9.19 15.36 10.11 9.15
Interest Debt Per Share
 100.41 88.74 121.37 70.80 71.43
Net Debt to EBITDA
 3.64 3.98 2.64 4.89 3.07
Profitability Margins
Gross Profit Margin
16.74%16.77%18.09%17.44%17.67%
EBIT Margin
4.64%3.12%4.71%1.84%3.75%
EBITDA Margin
5.93%5.11%6.83%4.46%5.34%
Operating Profit Margin
4.85%4.37%4.91%3.31%4.40%
Pretax Profit Margin
2.36%2.20%1.47%0.55%2.66%
Net Profit Margin
0.37%0.17%0.03%-0.87%0.24%
Continuous Operations Profit Margin
1.45%1.60%1.47%0.14%2.15%
Net Income Per EBT
15.80%7.85%1.73%-159.83%9.08%
EBT Per EBIT
48.74%50.39%29.98%16.55%60.37%
Return on Assets (ROA)
0.29%0.14%0.02%-0.58%0.17%
Return on Equity (ROE)
4.60%1.90%0.24%-6.64%1.83%
Return on Capital Employed (ROCE)
12.03%10.49%11.33%6.56%9.02%
Return on Invested Capital (ROIC)
5.09%5.71%8.34%1.23%5.54%
Return on Tangible Assets
0.32%0.15%0.02%-0.65%0.19%
Earnings Yield
5.31%5.66%1.34%-25.47%6.77%
Efficiency Ratios
Receivables Turnover
 3.82 4.13 4.50 3.11 3.93
Payables Turnover
 4.33 5.12 4.10 4.70 4.95
Inventory Turnover
 5.12 7.41 6.10 7.59 6.96
Fixed Asset Turnover
 13.61 12.40 13.91 11.98 13.55
Asset Turnover
 0.78 0.79 0.75 0.67 0.71
Working Capital Turnover Ratio
 -5.03 -4.32 -3.59 -3.40 -5.39
Cash Conversion Cycle
 82.39 66.39 51.86 87.70 71.45
Days of Sales Outstanding
 95.43 88.45 81.14 117.30 92.77
Days of Inventory Outstanding
 71.27 49.27 59.82 48.07 52.46
Days of Payables Outstanding
 84.31 71.33 89.10 77.67 73.78
Operating Cycle
 166.71 137.72 140.96 165.37 145.23
Cash Flow Ratios
Operating Cash Flow Per Share
 2.07 -0.27 20.41 3.88 20.33
Free Cash Flow Per Share
 -5.33 -7.38 10.78 -2.52 14.22
CapEx Per Share
 7.40 7.10 9.64 6.41 6.11
Free Cash Flow to Operating Cash Flow
 -2.58 26.98 0.53 -0.65 0.70
Dividend Paid and CapEx Coverage Ratio
 0.28 -0.04 2.10 0.59 3.14
Capital Expenditure Coverage Ratio
 0.28 -0.04 2.12 0.61 3.33
Operating Cash Flow Coverage Ratio
 0.02 >-0.01 0.17 0.06 0.29
Operating Cash Flow to Sales Ratio
 <0.01 >-0.01 0.05 0.02 0.10
Free Cash Flow Yield
-25.84%-92.48%144.17%-38.27%192.85%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 20.61 17.72 74.42 -3.93 14.78
Price-to-Sales (P/S) Ratio
 0.07 0.03 0.02 0.03 0.04
Price-to-Book (P/B) Ratio
 0.87 0.34 0.18 0.26 0.27
Price-to-Free Cash Flow (P/FCF) Ratio
 -3.87 -1.08 0.69 -2.61 0.52
Price-to-Operating Cash Flow Ratio
 9.93 -29.18 0.37 1.70 0.36
Price-to-Earnings Growth (PEG) Ratio
 0.04 0.05 -0.70 <0.01 -0.19
Enterprise Value Multiple
 4.83 4.58 2.92 5.66 3.74
Enterprise Value
 196.64B 143.52B 104.12B 111.83B 96.53B
EV to EBITDA
 4.84 4.58 2.92 5.66 3.74
EV to Sales
 0.29 0.23 0.20 0.25 0.20
EV to Free Cash Flow
 -15.72 -8.28 7.28 -19.21 2.90
EV to Operating Cash Flow
 40.49 -223.39 3.85 12.49 2.03
Tangible Book Value Per Share
 15.84 17.57 21.51 11.92 13.37
Shareholders’ Equity Per Share
 23.64 23.75 42.03 25.30 27.34
Tax and Other Ratios
Effective Tax Rate
 0.38 0.27 <0.01 0.74 0.19
Revenue Per Share
 292.28 260.91 393.65 192.08 206.80
Net Income Per Share
 1.09 0.45 0.10 -1.68 0.50
Tax Burden
 0.16 0.08 0.02 -1.60 0.09
Interest Burden
 0.51 0.71 0.31 0.30 0.71
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.12 0.12 0.13 0.09 0.08
Stock-Based Compensation to Revenue
 0.00 0.00 <0.01 <0.01 <0.01
Income Quality
 1.90 -0.62 203.23 3.69 3.70
Currency in CNY