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China Hanking Holdings Ltd. (3788) Ratios
China Hanking Holdings Ltd. Ratios
HK:3788's free cash flow for Q2 2026 was $-168.09M. For the 2026 fiscal year, HK:3788's free cash flow was decreased by $-106.15M and operating cash flow was $-61.93M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.14 | 0.93 | 0.81 | 0.81 | 0.98 |
| Quick Ratio | 0.99 | 0.81 | 0.70 | 0.61 | 0.87 |
| Cash Ratio | 0.46 | 0.17 | 0.13 | 0.07 | 0.14 |
| Solvency Ratio | 0.16 | 0.14 | 0.15 | 0.05 | 0.39 |
| Operating Cash Flow Ratio | 0.06 | 0.09 | 0.16 | 0.10 | 0.49 |
| Short-Term Operating Cash Flow Coverage | 0.11 | 0.20 | 0.44 | 0.36 | 1.95 |
| Net Current Asset Value | $ 41.05M | $ -220.45M | $ -499.40M | $ -502.79M | $ -242.06M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.28 | 0.25 | 0.22 | 0.18 | 0.17 |
| Debt-to-Equity Ratio | 0.61 | 0.63 | 0.56 | 0.48 | 0.41 |
| Debt-to-Capital Ratio | 0.38 | 0.39 | 0.36 | 0.32 | 0.29 |
| Long-Term Debt-to-Capital Ratio | 0.06 | 0.00 | 0.04 | 0.04 | 0.07 |
| Financial Leverage Ratio | 2.20 | 2.50 | 2.57 | 2.64 | 2.44 |
| Debt Service Coverage Ratio | 0.35 | 0.38 | 0.48 | 0.29 | 1.59 |
| Interest Coverage Ratio | 4.81 | 5.58 | 4.24 | 0.82 | 11.33 |
| Debt to Market Cap | 0.18 | 0.65 | 0.52 | 0.44 | 0.30 |
| Interest Debt Per Share | 0.61 | 0.51 | 0.45 | 0.35 | 0.37 |
| Net Debt to EBITDA | 0.55 | 1.10 | 1.19 | 2.13 | 0.33 |
| Profitability Margins | |||||
| Gross Profit Margin | 26.97% | 27.11% | 20.54% | 13.76% | 38.87% |
| EBIT Margin | 13.05% | 14.93% | 9.04% | 2.34% | 28.51% |
| EBITDA Margin | 19.10% | 19.96% | 14.45% | 8.53% | 35.05% |
| Operating Profit Margin | 13.05% | 15.17% | 9.82% | 2.16% | 28.42% |
| Pretax Profit Margin | 11.03% | 12.04% | 6.72% | -0.29% | 26.00% |
| Net Profit Margin | 6.73% | 7.28% | 5.01% | -1.97% | 21.08% |
| Continuous Operations Profit Margin | 6.59% | 7.07% | 4.98% | -2.04% | 21.09% |
| Net Income Per EBT | 60.98% | 60.49% | 74.55% | 674.69% | 81.07% |
| EBT Per EBIT | 84.50% | 79.35% | 68.45% | -13.55% | 91.49% |
| Return on Assets (ROA) | 4.26% | 5.04% | 4.20% | -1.53% | 17.29% |
| Return on Equity (ROE) | 9.35% | 12.61% | 10.81% | -4.03% | 42.25% |
| Return on Capital Employed (ROCE) | 15.44% | 24.75% | 19.07% | 3.99% | 50.05% |
| Return on Invested Capital (ROIC) | 6.32% | 9.11% | 9.62% | 2.87% | 31.42% |
| Return on Tangible Assets | 5.47% | 5.83% | 5.34% | -1.63% | 18.33% |
| Earnings Yield | 2.74% | 13.03% | 10.12% | -3.80% | 31.08% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.54 | 5.62 | 15.58 | 12.85 | 6.58 |
| Payables Turnover | 3.26 | 2.29 | 2.56 | 2.40 | 1.79 |
| Inventory Turnover | 6.73 | 6.93 | 10.36 | 5.68 | 8.44 |
| Fixed Asset Turnover | 2.93 | 2.19 | 3.26 | 1.80 | 2.09 |
| Asset Turnover | 0.63 | 0.69 | 0.84 | 0.77 | 0.82 |
| Working Capital Turnover Ratio | 40.83 | -9.40 | -7.89 | -12.60 | -15.66 |
| Cash Conversion Cycle | 22.62 | -41.57 | -83.67 | -59.61 | -104.69 |
| Days of Sales Outstanding | 80.36 | 65.00 | 23.43 | 28.39 | 55.47 |
| Days of Inventory Outstanding | 54.24 | 52.68 | 35.25 | 64.26 | 43.23 |
| Days of Payables Outstanding | 111.98 | 159.25 | 142.35 | 152.26 | 203.39 |
| Operating Cycle | 134.60 | 117.68 | 58.67 | 92.65 | 98.69 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.06 | 0.09 | 0.17 | 0.10 | 0.52 |
| Free Cash Flow Per Share | -0.04 | 0.02 | 0.10 | 0.02 | 0.40 |
| Dividend Paid and CapEx Coverage Ratio | 0.50 | 0.86 | 1.85 | 0.49 | 2.29 |
| Capital Expenditure Coverage Ratio | 0.59 | 1.29 | 2.39 | 1.25 | 4.52 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.20 | 0.40 | 0.32 | 1.55 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.07 | 0.11 | 0.07 | 0.32 |
| Free Cash Flow Yield | -1.22% | 2.91% | 12.35% | 2.88% | 36.86% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 36.51 | 7.68 | 9.89 | -26.30 | 3.22 |
| Price-to-Sales (P/S) Ratio | 2.46 | 0.56 | 0.50 | 0.52 | 0.68 |
| Price-to-Book (P/B) Ratio | 3.42 | 0.97 | 1.07 | 1.06 | 1.36 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -82.10 | 34.39 | 8.10 | 34.67 | 2.71 |
| Price-to-Operating Cash Flow Ratio | 55.89 | 7.77 | 4.70 | 6.95 | 2.11 |
| Price-to-Earnings Growth (PEG) Ratio | -6.37 | 0.39 | -0.02 | 0.24 | 0.05 |
| Enterprise Value Multiple | 13.41 | 3.90 | 4.61 | 8.21 | 2.27 |
| Enterprise Value | 6.56B | 1.94B | 2.02B | 1.82B | 2.49B |
| EV to EBITDA | 13.41 | 3.90 | 4.61 | 8.21 | 2.27 |
| EV to Sales | 2.56 | 0.78 | 0.67 | 0.70 | 0.80 |
| EV to Free Cash Flow | -85.59 | 47.93 | 10.89 | 46.84 | 3.18 |
| EV to Operating Cash Flow | 58.27 | 10.83 | 6.33 | 9.39 | 2.48 |
| Tangible Book Value Per Share | 0.54 | 0.50 | 0.35 | 0.55 | 0.70 |
| Shareholders’ Equity Per Share | 0.95 | 0.75 | 0.73 | 0.66 | 0.80 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.40 | 0.41 | 0.26 | -5.97 | 0.19 |
| Revenue Per Share | 1.32 | 1.29 | 1.57 | 1.35 | 1.61 |
| Net Income Per Share | 0.09 | 0.09 | 0.08 | -0.03 | 0.34 |
| Tax Burden | 0.61 | 0.60 | 0.75 | 6.75 | 0.81 |
| Interest Burden | 0.85 | 0.81 | 0.74 | -0.12 | 0.91 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.14 | 0.12 | 0.07 | 0.08 | 0.07 |
| Stock-Based Compensation to Revenue | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.40 | 0.99 | 1.57 | -25.52 | 1.23 |
Currency in CNY