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Clifford Modern Living Holdings Ltd (3686) Ratios
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Clifford Modern Living Holdings Ltd Ratios
HK:3686's free cash flow for Q2 2026 was ¥39.61M. For the 2026 fiscal year, HK:3686's free cash flow was decreased by ¥-229.25K and operating cash flow was ¥39.84M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.34 | 2.86 | 6.31 | 5.00 | 3.93 |
| Quick Ratio | 3.26 | 2.78 | 6.23 | 4.88 | 3.81 |
| Cash Ratio | 2.01 | 2.43 | 4.88 | 3.95 | 2.45 |
| Solvency Ratio | 2.34 | 0.71 | 0.61 | 0.56 | 0.45 |
| Operating Cash Flow Ratio | 0.80 | 0.69 | 0.98 | 1.09 | 0.62 |
| Short-Term Operating Cash Flow Coverage | 7.92 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | ¥ 213.66M | ¥ 180.72M | ¥ 593.77M | ¥ 513.54M | ¥ 363.94M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.07 | 0.06 | 0.08 | 0.09 |
| Debt-to-Equity Ratio | 0.05 | 0.10 | 0.07 | 0.11 | 0.12 |
| Debt-to-Capital Ratio | 0.05 | 0.09 | 0.07 | 0.10 | 0.10 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.22 | 1.34 | 1.24 | 1.32 | 1.36 |
| Debt Service Coverage Ratio | 7.61 | 38.48 | 46.16 | 42.93 | 42.66 |
| Interest Coverage Ratio | 56.50 | 47.91 | 47.61 | 43.89 | 58.12 |
| Debt to Market Cap | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.03 | 0.05 | 0.05 | 0.07 | 0.07 |
| Net Debt to EBITDA | -1.45 | -1.95 | -3.67 | -3.23 | -2.31 |
| Profitability Margins | |||||
| Gross Profit Margin | 51.92% | 46.10% | 47.42% | 46.45% | 43.91% |
| EBIT Margin | 33.37% | 30.26% | 37.40% | 35.56% | 26.38% |
| EBITDA Margin | 37.73% | 33.15% | 42.80% | 40.41% | 28.70% |
| Operating Profit Margin | 33.37% | 30.26% | 31.91% | 31.08% | 29.51% |
| Pretax Profit Margin | 97.73% | 35.39% | 36.73% | 34.85% | 25.87% |
| Net Profit Margin | 88.87% | 26.55% | 24.88% | 24.85% | 18.83% |
| Continuous Operations Profit Margin | 88.87% | 26.55% | 24.88% | 24.85% | 18.83% |
| Net Income Per EBT | 90.93% | 75.03% | 67.73% | 71.30% | 72.79% |
| EBT Per EBIT | 292.86% | 116.92% | 115.09% | 112.11% | 87.65% |
| Return on Assets (ROA) | 39.62% | 16.11% | 9.84% | 11.28% | 10.62% |
| Return on Equity (ROE) | 48.17% | 21.53% | 12.24% | 14.90% | 14.42% |
| Return on Capital Employed (ROCE) | 17.34% | 22.73% | 14.65% | 17.02% | 20.51% |
| Return on Invested Capital (ROIC) | 15.51% | 16.59% | 9.78% | 11.88% | 14.65% |
| Return on Tangible Assets | 39.67% | 16.14% | 9.85% | 11.30% | 10.64% |
| Earnings Yield | 41.60% | 20.44% | 19.43% | 21.22% | 18.86% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.04 | 9.22 | 12.09 | 6.41 | 3.88 |
| Payables Turnover | 5.17 | 5.50 | 5.75 | 4.34 | 4.24 |
| Inventory Turnover | 18.82 | 20.38 | 17.55 | 11.88 | 12.97 |
| Fixed Asset Turnover | 21.12 | 14.72 | 9.56 | 7.86 | 6.19 |
| Asset Turnover | 0.45 | 0.61 | 0.40 | 0.45 | 0.56 |
| Working Capital Turnover Ratio | 1.41 | 0.85 | 0.57 | 0.77 | 1.14 |
| Cash Conversion Cycle | 0.70 | -8.85 | -12.48 | 3.62 | 36.05 |
| Days of Sales Outstanding | 51.85 | 39.59 | 30.19 | 56.96 | 94.02 |
| Days of Inventory Outstanding | 19.40 | 17.91 | 20.80 | 30.72 | 28.14 |
| Days of Payables Outstanding | 70.55 | 66.35 | 63.47 | 84.06 | 86.11 |
| Operating Cycle | 71.24 | 57.50 | 50.99 | 87.68 | 122.16 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.08 | 0.08 | 0.12 | 0.15 | 0.09 |
| Free Cash Flow Per Share | 0.08 | 0.08 | 0.11 | 0.15 | 0.09 |
| Dividend Paid and CapEx Coverage Ratio | 0.79 | 0.23 | 4.52 | 7.62 | 3.71 |
| Capital Expenditure Coverage Ratio | 168.20 | 57.84 | 37.50 | 111.52 | 79.98 |
| Operating Cash Flow Coverage Ratio | 2.66 | 1.78 | 2.39 | 2.31 | 1.34 |
| Operating Cash Flow to Sales Ratio | 0.25 | 0.22 | 0.35 | 0.41 | 0.21 |
| Free Cash Flow Yield | 11.81% | 16.57% | 26.24% | 34.48% | 20.35% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 2.41 | 4.89 | 5.15 | 4.71 | 5.30 |
| Price-to-Sales (P/S) Ratio | 2.14 | 1.30 | 1.28 | 1.17 | 1.00 |
| Price-to-Book (P/B) Ratio | 1.16 | 1.05 | 0.63 | 0.70 | 0.76 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.47 | 6.03 | 3.81 | 2.90 | 4.91 |
| Price-to-Operating Cash Flow Ratio | 8.42 | 5.93 | 3.71 | 2.87 | 4.85 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | 0.36 | -0.51 | 0.27 | -0.14 |
| Enterprise Value Multiple | 4.21 | 1.97 | -0.67 | -0.33 | 1.17 |
| Enterprise Value | 509.27M | 239.36M | -99.56M | -51.34M | 144.10M |
| EV to EBITDA | 4.21 | 1.97 | -0.67 | -0.33 | 1.17 |
| EV to Sales | 1.59 | 0.65 | -0.29 | -0.13 | 0.33 |
| EV to Free Cash Flow | 6.30 | 3.03 | -0.86 | -0.33 | 1.65 |
| EV to Operating Cash Flow | 6.27 | 2.98 | -0.84 | -0.33 | 1.63 |
| Tangible Book Value Per Share | 0.58 | 0.44 | 0.69 | 0.63 | 0.55 |
| Shareholders’ Equity Per Share | 0.58 | 0.45 | 0.69 | 0.63 | 0.55 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.09 | 0.25 | 0.32 | 0.29 | 0.27 |
| Revenue Per Share | 0.32 | 0.36 | 0.34 | 0.38 | 0.42 |
| Net Income Per Share | 0.28 | 0.10 | 0.08 | 0.09 | 0.08 |
| Tax Burden | 0.91 | 0.75 | 0.68 | 0.71 | 0.73 |
| Interest Burden | 2.93 | 1.17 | 0.98 | 0.98 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.19 | 0.16 | 0.07 | 0.07 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.29 | 0.62 | 1.39 | 1.17 | 0.80 |
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