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China Ting Group Holdings Limited (3398) Ratios
China Ting Group Holdings Limited Ratios
HK:3398's free cash flow for Q2 2026 was $-71.03M. For the 2026 fiscal year, HK:3398's free cash flow was decreased by $-11.58M and operating cash flow was $-59.45M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.96 | 0.99 | 1.29 | 1.88 | 2.22 |
| Quick Ratio | 0.50 | 0.48 | 0.68 | 1.07 | 1.32 |
| Cash Ratio | 0.13 | 0.10 | 0.27 | 0.48 | 0.68 |
| Solvency Ratio | -0.03 | -0.27 | -0.22 | -0.03 | -0.18 |
| Operating Cash Flow Ratio | -0.03 | -0.10 | 0.02 | 0.03 | -0.13 |
| Short-Term Operating Cash Flow Coverage | -0.08 | -0.32 | 0.06 | 0.13 | -0.60 |
| Net Current Asset Value | $ -442.99M | $ -387.24M | $ 55.14M | $ 690.92M | $ 1.20B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.20 | 0.13 | 0.11 | 0.07 |
| Debt-to-Equity Ratio | 0.53 | 0.42 | 0.23 | 0.18 | 0.10 |
| Debt-to-Capital Ratio | 0.35 | 0.30 | 0.18 | 0.15 | 0.09 |
| Long-Term Debt-to-Capital Ratio | 0.11 | 0.11 | 0.04 | 0.02 | 0.00 |
| Financial Leverage Ratio | 2.16 | 2.11 | 1.71 | 1.57 | 1.49 |
| Debt Service Coverage Ratio | -0.33 | -0.57 | -0.89 | -0.09 | -0.85 |
| Interest Coverage Ratio | -7.75 | -19.42 | -18.33 | -12.69 | -121.55 |
| Debt to Market Cap | 6.23 | 2.00 | 0.66 | 0.47 | 0.39 |
| Interest Debt Per Share | 0.40 | 0.32 | 0.22 | 0.20 | 0.13 |
| Net Debt to EBITDA | -5.10 | -2.40 | -0.65 | 8.27 | 2.43 |
| Profitability Margins | |||||
| Gross Profit Margin | 19.26% | 18.09% | 19.09% | 12.99% | 4.64% |
| EBIT Margin | -12.64% | -14.89% | -16.30% | -7.04% | -18.99% |
| EBITDA Margin | -7.55% | -13.32% | -12.87% | -0.64% | -12.21% |
| Operating Profit Margin | -12.64% | -27.07% | -16.60% | -7.77% | -19.61% |
| Pretax Profit Margin | -12.70% | -28.16% | -17.21% | -7.79% | -19.40% |
| Net Profit Margin | -8.60% | -29.99% | -21.74% | -8.63% | -20.71% |
| Continuous Operations Profit Margin | -7.91% | -30.19% | -21.79% | -8.62% | -20.64% |
| Net Income Per EBT | 67.69% | 106.49% | 126.33% | 110.83% | 106.76% |
| EBT Per EBIT | 100.44% | 104.02% | 103.66% | 100.24% | 98.94% |
| Return on Assets (ROA) | -4.30% | -14.66% | -10.61% | -4.15% | -8.36% |
| Return on Equity (ROE) | -9.29% | -30.87% | -18.17% | -6.50% | -12.43% |
| Return on Capital Employed (ROCE) | -10.77% | -22.36% | -12.11% | -5.26% | -10.98% |
| Return on Invested Capital (ROIC) | -8.21% | -18.23% | -10.57% | -4.71% | -10.07% |
| Return on Tangible Assets | -4.30% | -14.67% | -10.62% | -4.15% | -8.40% |
| Earnings Yield | -113.56% | -160.35% | -62.61% | -22.23% | -52.04% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.96 | 3.82 | 4.66 | 4.77 | 4.47 |
| Payables Turnover | 3.56 | 3.39 | 4.17 | 4.22 | 3.57 |
| Inventory Turnover | 2.14 | 1.91 | 1.93 | 1.77 | 1.55 |
| Fixed Asset Turnover | 2.18 | 1.83 | 1.62 | 2.42 | 3.20 |
| Asset Turnover | 0.50 | 0.49 | 0.49 | 0.48 | 0.40 |
| Working Capital Turnover Ratio | -43.60 | 10.20 | 2.63 | 1.54 | 1.07 |
| Cash Conversion Cycle | 160.25 | 179.06 | 179.72 | 196.49 | 215.17 |
| Days of Sales Outstanding | 92.08 | 95.57 | 78.27 | 76.46 | 81.57 |
| Days of Inventory Outstanding | 170.68 | 191.16 | 188.92 | 206.43 | 235.93 |
| Days of Payables Outstanding | 102.50 | 107.68 | 87.46 | 86.40 | 102.32 |
| Operating Cycle | 262.76 | 286.74 | 267.18 | 282.89 | 317.50 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.02 | -0.06 | 0.01 | 0.02 | -0.07 |
| Free Cash Flow Per Share | -0.06 | -0.20 | -0.13 | -0.12 | -0.14 |
| Dividend Paid and CapEx Coverage Ratio | -0.65 | -0.46 | 0.07 | 0.12 | -1.08 |
| Capital Expenditure Coverage Ratio | -0.65 | -0.46 | 0.07 | 0.12 | -1.08 |
| Operating Cash Flow Coverage Ratio | -0.06 | -0.20 | 0.04 | 0.09 | -0.54 |
| Operating Cash Flow to Sales Ratio | -0.03 | -0.08 | 0.01 | 0.02 | -0.09 |
| Free Cash Flow Yield | -94.73% | -139.97% | -47.90% | -37.23% | -45.08% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.88 | -0.62 | -1.60 | -4.50 | -1.92 |
| Price-to-Sales (P/S) Ratio | 0.08 | 0.19 | 0.35 | 0.39 | 0.40 |
| Price-to-Book (P/B) Ratio | 0.08 | 0.19 | 0.29 | 0.29 | 0.24 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1.06 | -0.71 | -2.09 | -2.69 | -2.22 |
| Price-to-Operating Cash Flow Ratio | -2.69 | -2.26 | 29.98 | 19.23 | -4.26 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | -0.02 | -0.01 | 0.08 | 0.01 |
| Enterprise Value Multiple | -6.10 | -3.81 | -3.35 | -52.12 | -0.83 |
| Enterprise Value | 753.03M | 813.64M | 717.65M | 589.00M | 163.66M |
| EV to EBITDA | -6.10 | -3.81 | -3.35 | -52.12 | -0.83 |
| EV to Sales | 0.46 | 0.51 | 0.43 | 0.34 | 0.10 |
| EV to Free Cash Flow | -6.42 | -1.94 | -2.59 | -2.32 | -0.57 |
| EV to Operating Cash Flow | -16.37 | -6.11 | 37.26 | 16.60 | -1.09 |
| Tangible Book Value Per Share | 0.73 | 0.75 | 0.95 | 1.12 | 1.28 |
| Shareholders’ Equity Per Share | 0.72 | 0.74 | 0.95 | 1.11 | 1.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.38 | -0.07 | -0.27 | -0.11 | -0.06 |
| Revenue Per Share | 0.78 | 0.76 | 0.79 | 0.84 | 0.77 |
| Net Income Per Share | -0.07 | -0.23 | -0.17 | -0.07 | -0.16 |
| Tax Burden | 0.68 | 1.06 | 1.26 | 1.11 | 1.07 |
| Interest Burden | 1.00 | 1.89 | 1.06 | 1.11 | 1.02 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.32 | 0.34 | 0.15 | 0.14 | 0.17 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.33 | 0.31 | -0.05 | -0.23 | 0.45 |
Currency in HKD
