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Guangdong Kanghua Healthcare Co., Ltd. Class H (3689) Ratios
Guangdong Kanghua Healthcare Co., Ltd. Class H Ratios
HK:3689's free cash flow for Q2 2026 was $105.78M. For the 2026 fiscal year, HK:3689's free cash flow was decreased by $-39.30M and operating cash flow was $142.40M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.35 | 1.27 | 1.43 | 1.35 | 1.45 |
| Quick Ratio | 1.25 | 1.20 | 1.33 | 1.24 | 1.34 |
| Cash Ratio | 0.29 | 0.28 | 0.40 | 0.32 | 0.31 |
| Solvency Ratio | 0.21 | 0.13 | 0.23 | 0.17 | 0.20 |
| Operating Cash Flow Ratio | 0.35 | 0.32 | 0.27 | 0.27 | 0.43 |
| Short-Term Operating Cash Flow Coverage | 70.67 | 70.03 | 6.57 | 7.68 | 11.60 |
| Net Current Asset Value | $ -56.23M | $ -168.71M | $ -31.95M | $ -92.28M | $ -105.09M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.12 | 0.12 | 0.16 | 0.16 | 0.18 |
| Debt-to-Equity Ratio | 0.22 | 0.22 | 0.30 | 0.29 | 0.35 |
| Debt-to-Capital Ratio | 0.18 | 0.18 | 0.23 | 0.22 | 0.26 |
| Long-Term Debt-to-Capital Ratio | 0.16 | 0.14 | 0.17 | 0.14 | 0.17 |
| Financial Leverage Ratio | 1.78 | 1.90 | 1.84 | 1.83 | 1.90 |
| Debt Service Coverage Ratio | 10.58 | 10.80 | 5.64 | 4.35 | 4.87 |
| Interest Coverage Ratio | 7.33 | 3.84 | 10.08 | 1.87 | 7.49 |
| Debt to Market Cap | 0.56 | 0.30 | 0.54 | 0.53 | 0.40 |
| Interest Debt Per Share | 1.02 | 0.99 | 1.31 | 1.33 | 1.54 |
| Net Debt to EBITDA | 0.37 | 0.35 | 0.40 | 0.71 | 0.86 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.23% | 15.66% | 17.85% | 14.16% | 18.05% |
| EBIT Margin | 5.78% | 3.65% | 7.97% | 4.57% | 7.63% |
| EBITDA Margin | 12.85% | 10.94% | 14.98% | 12.67% | 15.27% |
| Operating Profit Margin | 5.78% | 2.23% | 5.95% | 1.52% | 7.59% |
| Pretax Profit Margin | 7.03% | 3.07% | 7.51% | 3.76% | 6.61% |
| Net Profit Margin | 4.92% | 0.75% | 5.93% | 3.23% | 4.83% |
| Continuous Operations Profit Margin | 4.67% | 0.51% | 4.46% | 1.42% | 3.43% |
| Net Income Per EBT | 69.99% | 24.32% | 78.90% | 86.13% | 72.99% |
| EBT Per EBIT | 121.67% | 137.34% | 126.29% | 246.27% | 87.08% |
| Return on Assets (ROA) | 3.62% | 0.56% | 4.61% | 2.20% | 3.49% |
| Return on Equity (ROE) | 6.43% | 1.07% | 8.50% | 4.01% | 6.61% |
| Return on Capital Employed (ROCE) | 6.10% | 2.46% | 6.54% | 1.49% | 7.70% |
| Return on Invested Capital (ROIC) | 4.03% | 0.39% | 3.72% | 0.55% | 3.86% |
| Return on Tangible Assets | 3.82% | 0.59% | 4.66% | 2.22% | 3.52% |
| Earnings Yield | 18.67% | 2.00% | 20.38% | 11.23% | 12.02% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.19 | 6.82 | 6.95 | 8.04 | 8.63 |
| Payables Turnover | 4.17 | 4.84 | 5.29 | 4.54 | 4.98 |
| Inventory Turnover | 20.36 | 26.10 | 23.31 | 18.26 | 19.08 |
| Fixed Asset Turnover | 1.67 | 1.41 | 1.45 | 1.26 | 1.32 |
| Asset Turnover | 0.74 | 0.75 | 0.78 | 0.68 | 0.72 |
| Working Capital Turnover Ratio | 7.58 | 7.27 | 6.60 | 5.79 | 6.09 |
| Cash Conversion Cycle | -18.93 | -7.86 | -0.87 | -14.97 | -11.88 |
| Days of Sales Outstanding | 50.78 | 53.49 | 52.50 | 45.41 | 42.31 |
| Days of Inventory Outstanding | 17.92 | 13.99 | 15.66 | 19.99 | 19.13 |
| Days of Payables Outstanding | 87.63 | 75.34 | 69.03 | 80.36 | 73.32 |
| Operating Cycle | 68.70 | 67.48 | 68.16 | 65.40 | 61.44 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.85 | 0.84 | 0.61 | 0.66 | 1.00 |
| Free Cash Flow Per Share | 0.70 | 0.58 | 0.22 | 0.32 | 0.49 |
| Dividend Paid and CapEx Coverage Ratio | 2.88 | 3.22 | 1.56 | 1.92 | 1.95 |
| Capital Expenditure Coverage Ratio | 5.87 | 3.22 | 1.56 | 1.92 | 1.95 |
| Operating Cash Flow Coverage Ratio | 0.87 | 0.87 | 0.48 | 0.51 | 0.67 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.14 | 0.10 | 0.12 | 0.17 |
| Free Cash Flow Yield | 45.13% | 25.20% | 12.34% | 19.98% | 20.68% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.36 | 49.97 | 4.91 | 8.90 | 8.32 |
| Price-to-Sales (P/S) Ratio | 0.26 | 0.37 | 0.29 | 0.29 | 0.40 |
| Price-to-Book (P/B) Ratio | 0.34 | 0.53 | 0.42 | 0.36 | 0.55 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.22 | 3.97 | 8.10 | 5.00 | 4.84 |
| Price-to-Operating Cash Flow Ratio | 1.84 | 2.74 | 2.91 | 2.40 | 2.35 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | -0.57 | 0.05 | -0.25 | -0.02 |
| Enterprise Value Multiple | 2.42 | 3.76 | 2.34 | 2.98 | 3.49 |
| Enterprise Value | 612.12M | 844.37M | 715.34M | 697.07M | 1.04B |
| EV to EBITDA | 2.42 | 3.76 | 2.34 | 2.98 | 3.49 |
| EV to Sales | 0.31 | 0.41 | 0.35 | 0.38 | 0.53 |
| EV to Free Cash Flow | 2.61 | 4.37 | 9.76 | 6.56 | 6.42 |
| EV to Operating Cash Flow | 2.17 | 3.01 | 3.50 | 3.15 | 3.12 |
| Tangible Book Value Per Share | 4.14 | 3.94 | 4.39 | 4.41 | 4.32 |
| Shareholders’ Equity Per Share | 4.52 | 4.30 | 4.26 | 4.45 | 4.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.34 | 0.83 | 0.41 | 0.62 | 0.48 |
| Revenue Per Share | 5.90 | 6.15 | 6.11 | 5.52 | 5.84 |
| Net Income Per Share | 0.29 | 0.05 | 0.36 | 0.18 | 0.28 |
| Tax Burden | 0.70 | 0.24 | 0.79 | 0.86 | 0.73 |
| Interest Burden | 1.22 | 0.84 | 0.94 | 0.82 | 0.87 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.13 | 0.12 | 0.12 | 0.12 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.99 | 4.44 | 1.69 | 3.19 | 2.58 |
Currency in CNY
