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Ching Lee Holdings Ltd. (3728) Ratios
Ching Lee Holdings Ltd. Ratios
HK:3728's free cash flow for Q3 2025 was $5.98M. For the 2025 fiscal year, HK:3728's free cash flow was decreased by $-381.50K and operating cash flow was $6.36M. See a summary of the company’s cash flow.
| Ratios | Mar 25 | Mar 24 | Mar 23 | Mar 22 | Mar 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.15 | 1.12 | 1.12 | 1.09 | 1.22 |
| Quick Ratio | 1.15 | 1.12 | 1.12 | 1.09 | 1.22 |
| Cash Ratio | 0.12 | 0.10 | 0.10 | 0.12 | 0.28 |
| Solvency Ratio | 0.03 | 0.03 | 0.03 | 0.03 | 0.06 |
| Operating Cash Flow Ratio | 0.04 | 0.08 | -0.06 | -0.02 | 0.27 |
| Short-Term Operating Cash Flow Coverage | 0.18 | 0.31 | -0.17 | -0.08 | 0.90 |
| Net Current Asset Value | $ 69.38M | $ 58.02M | $ 54.80M | $ 40.26M | $ 63.60M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.21 | 0.29 | 0.24 | 0.22 |
| Debt-to-Equity Ratio | 0.84 | 0.97 | 1.31 | 1.20 | 0.74 |
| Debt-to-Capital Ratio | 0.46 | 0.49 | 0.57 | 0.55 | 0.43 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 4.35 | 4.63 | 4.57 | 5.00 | 3.37 |
| Debt Service Coverage Ratio | 0.13 | 0.18 | 0.14 | 0.14 | 0.24 |
| Interest Coverage Ratio | 1.69 | 2.08 | 1.97 | 2.74 | 1.34 |
| Debt to Market Cap | 1.95 | 3.23 | 1.76 | 1.09 | 0.45 |
| Interest Debt Per Share | 0.13 | 0.14 | 0.18 | 0.14 | 0.10 |
| Net Debt to EBITDA | 3.66 | 2.92 | 4.60 | 3.57 | 0.40 |
| Profitability Margins | |||||
| Gross Profit Margin | 4.83% | 6.79% | 8.54% | 10.11% | 6.75% |
| EBIT Margin | 0.85% | 1.88% | 2.56% | 2.68% | 1.79% |
| EBITDA Margin | 1.22% | 2.22% | 2.98% | 3.29% | 2.65% |
| Operating Profit Margin | 0.85% | 1.95% | 2.56% | 2.45% | 0.74% |
| Pretax Profit Margin | 0.59% | 0.94% | 1.51% | 2.00% | 1.41% |
| Net Profit Margin | 0.48% | 0.74% | 1.19% | 1.63% | 1.27% |
| Continuous Operations Profit Margin | 0.48% | 0.74% | 1.19% | 1.63% | 1.27% |
| Net Income Per EBT | 81.25% | 78.35% | 79.19% | 81.45% | 90.10% |
| EBT Per EBIT | 69.49% | 48.13% | 58.71% | 81.71% | 190.42% |
| Return on Assets (ROA) | 1.12% | 1.49% | 1.84% | 1.98% | 2.72% |
| Return on Equity (ROE) | 4.88% | 6.89% | 8.42% | 9.92% | 9.16% |
| Return on Capital Employed (ROCE) | 8.53% | 18.08% | 17.90% | 14.68% | 5.27% |
| Return on Invested Capital (ROIC) | 3.80% | 7.23% | 6.20% | 5.51% | 2.76% |
| Return on Tangible Assets | 1.12% | 1.49% | 1.84% | 1.99% | 2.73% |
| Earnings Yield | 11.54% | 23.26% | 11.47% | 9.20% | 5.78% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.17 | 2.76 | 2.19 | 1.83 | 3.74 |
| Payables Turnover | 4.35 | 3.57 | 3.19 | 2.78 | 7.25 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | -1731.28 | 0.00 |
| Fixed Asset Turnover | 50.20 | 40.99 | 27.95 | 20.63 | 23.23 |
| Asset Turnover | 2.35 | 2.02 | 1.54 | 1.22 | 2.14 |
| Working Capital Turnover Ratio | 22.41 | 22.14 | 18.26 | 16.77 | 14.17 |
| Cash Conversion Cycle | 31.27 | 30.21 | 52.54 | 68.05 | 47.16 |
| Days of Sales Outstanding | 115.12 | 132.36 | 166.86 | 199.70 | 97.53 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | -0.21 | 0.00 |
| Days of Payables Outstanding | 83.85 | 102.15 | 114.33 | 131.44 | 50.38 |
| Operating Cycle | 115.12 | 132.36 | 166.86 | 199.49 | 97.53 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.02 | 0.04 | -0.03 | -0.01 | 0.08 |
| Free Cash Flow Per Share | 0.02 | 0.04 | -0.03 | -0.01 | 0.07 |
| Dividend Paid and CapEx Coverage Ratio | 27.46 | 22.89 | -25.86 | -28.32 | 6.75 |
| Capital Expenditure Coverage Ratio | 27.46 | 22.89 | -25.86 | -28.32 | 15.12 |
| Operating Cash Flow Coverage Ratio | 0.17 | 0.30 | -0.17 | -0.08 | 0.86 |
| Operating Cash Flow to Sales Ratio | 0.01 | 0.03 | -0.03 | -0.01 | 0.09 |
| Free Cash Flow Yield | 33.22% | 95.33% | -31.84% | -8.75% | 37.56% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.70 | 4.30 | 8.72 | 10.87 | 17.30 |
| Price-to-Sales (P/S) Ratio | 0.04 | 0.03 | 0.10 | 0.18 | 0.22 |
| Price-to-Book (P/B) Ratio | 0.42 | 0.30 | 0.73 | 1.08 | 1.58 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.01 | 1.05 | -3.14 | -11.42 | 2.66 |
| Price-to-Operating Cash Flow Ratio | 2.90 | 1.00 | -3.26 | -11.83 | 2.49 |
| Price-to-Earnings Growth (PEG) Ratio | -0.34 | -0.35 | -1.24 | -0.07 | -3.46 |
| Enterprise Value Multiple | 7.05 | 4.34 | 8.09 | 8.95 | 8.69 |
| Enterprise Value | 126.38M | 123.49M | 216.36M | 208.90M | 209.10M |
| EV to EBITDA | 7.05 | 4.34 | 8.09 | 8.95 | 8.69 |
| EV to Sales | 0.09 | 0.10 | 0.24 | 0.29 | 0.23 |
| EV to Free Cash Flow | 6.26 | 3.20 | -7.29 | -19.00 | 2.79 |
| EV to Operating Cash Flow | 6.03 | 3.06 | -7.57 | -19.67 | 2.60 |
| Tangible Book Value Per Share | 0.14 | 0.13 | 0.12 | 0.11 | 0.12 |
| Shareholders’ Equity Per Share | 0.14 | 0.13 | 0.13 | 0.12 | 0.12 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.22 | 0.21 | 0.19 | 0.10 |
| Revenue Per Share | 1.45 | 1.26 | 0.89 | 0.70 | 0.90 |
| Net Income Per Share | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Tax Burden | 0.81 | 0.78 | 0.79 | 0.81 | 0.90 |
| Interest Burden | 0.69 | 0.50 | 0.59 | 0.75 | 0.79 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.04 | 0.05 | 0.06 | 0.07 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.99 | 3.36 | -2.67 | -0.73 | 6.27 |
Currency in HKD
