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EPS Creative Health Technology Group Limited (3860) Ratios
EPS Creative Health Technology Group Limited Ratios
HK:3860's free cash flow for Q4 2025 was $10.60M. For the 2025 fiscal year, HK:3860's free cash flow was decreased by $-1.38M and operating cash flow was $7.34M. See a summary of the company’s cash flow.
| Ratios | Mar 25 | Mar 24 | Mar 23 | Mar 22 | Mar 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.83 | 2.89 | 1.03 | 1.88 | 3.46 |
| Quick Ratio | 1.59 | 2.68 | 0.96 | 1.74 | 3.22 |
| Cash Ratio | 1.12 | 1.69 | 0.56 | 1.14 | 2.53 |
| Solvency Ratio | 0.02 | 0.31 | -0.03 | -0.30 | -0.16 |
| Operating Cash Flow Ratio | 0.24 | -0.22 | -0.14 | -0.33 | 0.12 |
| Short-Term Operating Cash Flow Coverage | 10.44 | -6.19 | -3.89 | -0.54 | 2.30 |
| Net Current Asset Value | $ 53.48M | $ 57.44M | $ -79.77M | $ 80.88M | $ 162.43M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.17 | 0.03 | 0.32 | 0.04 |
| Debt-to-Equity Ratio | 0.04 | 0.47 | 0.18 | 0.84 | 0.07 |
| Debt-to-Capital Ratio | 0.04 | 0.32 | 0.15 | 0.46 | 0.07 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.30 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.94 | 2.79 | 6.58 | 2.60 | 1.90 |
| Debt Service Coverage Ratio | 1.54 | 4.87 | -0.38 | -0.52 | -2.01 |
| Interest Coverage Ratio | 0.12 | 5.02 | -2.40 | -7.31 | -3.13 |
| Debt to Market Cap | 0.01 | 0.21 | 0.01 | 0.13 | 0.01 |
| Interest Debt Per Share | 0.02 | 0.13 | 0.04 | 0.16 | 0.03 |
| Net Debt to EBITDA | -7.15 | -1.36 | 35.13 | 1.53 | 13.69 |
| Profitability Margins | |||||
| Gross Profit Margin | 16.39% | 17.37% | 15.40% | 14.98% | 14.77% |
| EBIT Margin | 0.17% | 7.66% | -2.63% | -9.35% | -3.49% |
| EBITDA Margin | 3.85% | 10.57% | -0.46% | -8.36% | -2.80% |
| Operating Profit Margin | 0.17% | 7.66% | -2.63% | -9.35% | -2.77% |
| Pretax Profit Margin | -1.64% | 6.14% | -3.73% | -10.63% | -4.37% |
| Net Profit Margin | -3.03% | 7.09% | -3.42% | -10.10% | -4.35% |
| Continuous Operations Profit Margin | -2.41% | 5.58% | -4.11% | -11.10% | -5.05% |
| Net Income Per EBT | 184.16% | 115.47% | 91.74% | 94.97% | 99.37% |
| EBT Per EBIT | -972.83% | 80.09% | 141.63% | 113.68% | 157.64% |
| Return on Assets (ROA) | -4.45% | 11.45% | -5.13% | -20.10% | -9.08% |
| Return on Equity (ROE) | -13.08% | 31.97% | -33.76% | -52.19% | -17.21% |
| Return on Capital Employed (ROCE) | 0.40% | 16.26% | -7.55% | -37.72% | -8.66% |
| Return on Invested Capital (ROIC) | 0.39% | 14.48% | -7.23% | -22.80% | -6.57% |
| Return on Tangible Assets | -6.25% | 15.94% | -9.78% | -20.13% | -9.08% |
| Earnings Yield | -4.82% | 14.96% | -4.50% | -8.24% | -3.23% |
| Efficiency Ratios | |||||
| Receivables Turnover | 9.42 | 7.38 | 9.00 | 8.20 | 9.35 |
| Payables Turnover | 13.68 | 25.78 | 16.59 | 17.19 | 14.30 |
| Inventory Turnover | 13.97 | 27.03 | 34.63 | 22.82 | 18.24 |
| Fixed Asset Turnover | 53.58 | 59.98 | 66.81 | 74.82 | 83.63 |
| Asset Turnover | 1.47 | 1.62 | 1.50 | 1.99 | 2.09 |
| Working Capital Turnover Ratio | 3.70 | 6.87 | 11.89 | 2.98 | 3.14 |
| Cash Conversion Cycle | 38.17 | 48.80 | 29.10 | 39.27 | 33.52 |
| Days of Sales Outstanding | 38.73 | 49.45 | 40.57 | 44.51 | 39.02 |
| Days of Inventory Outstanding | 26.12 | 13.51 | 10.54 | 15.99 | 20.01 |
| Days of Payables Outstanding | 26.68 | 14.16 | 22.01 | 21.24 | 25.52 |
| Operating Cycle | 64.85 | 62.96 | 51.11 | 60.51 | 59.04 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.05 | -0.03 | -0.06 | -0.08 | 0.02 |
| Free Cash Flow Per Share | 0.05 | -0.05 | -0.07 | -0.08 | 0.02 |
| Dividend Paid and CapEx Coverage Ratio | 3.39 | -3.14 | -5.67 | -15.82 | 186.04 |
| Capital Expenditure Coverage Ratio | 9.12 | -3.14 | -5.67 | -15.82 | 186.04 |
| Operating Cash Flow Coverage Ratio | 6.34 | -0.31 | -2.49 | -0.52 | 1.10 |
| Operating Cash Flow to Sales Ratio | 0.06 | -0.03 | -0.04 | -0.08 | 0.02 |
| Free Cash Flow Yield | 8.74% | -9.16% | -6.86% | -7.30% | 1.43% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -20.75 | 6.68 | -22.21 | -12.13 | -30.97 |
| Price-to-Sales (P/S) Ratio | 0.63 | 0.47 | 0.76 | 1.23 | 1.35 |
| Price-to-Book (P/B) Ratio | 2.71 | 2.14 | 7.50 | 6.33 | 5.33 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.44 | -10.91 | -14.58 | -13.70 | 70.06 |
| Price-to-Operating Cash Flow Ratio | 10.18 | -14.39 | -17.15 | -14.56 | 69.68 |
| Price-to-Earnings Growth (PEG) Ratio | 0.15 | -0.02 | 0.43 | -0.12 | 0.07 |
| Enterprise Value Multiple | 9.14 | 3.12 | -130.24 | -13.12 | -34.47 |
| Enterprise Value | 161.15M | 179.38M | 385.91M | 497.14M | 501.00M |
| EV to EBITDA | 9.14 | 3.12 | -130.24 | -13.12 | -34.47 |
| EV to Sales | 0.35 | 0.33 | 0.60 | 1.10 | 0.96 |
| EV to Free Cash Flow | 6.42 | -7.59 | -11.48 | -12.27 | 50.14 |
| EV to Operating Cash Flow | 5.71 | -10.01 | -13.51 | -13.05 | 49.87 |
| Tangible Book Value Per Share | 0.12 | 0.13 | -0.13 | 0.18 | 0.25 |
| Shareholders’ Equity Per Share | 0.20 | 0.23 | 0.13 | 0.18 | 0.26 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.47 | 0.09 | -0.10 | -0.04 | -0.16 |
| Revenue Per Share | 0.88 | 1.05 | 1.29 | 0.91 | 1.04 |
| Net Income Per Share | -0.03 | 0.07 | -0.04 | -0.09 | -0.05 |
| Tax Burden | 1.84 | 1.15 | 0.92 | 0.95 | 0.99 |
| Interest Burden | -9.73 | 0.80 | 1.42 | 1.14 | 1.25 |
| Research & Development to Revenue | 0.00 | 0.03 | 0.04 | 0.03 | 0.02 |
| SG&A to Revenue | 0.16 | 0.16 | 0.09 | 0.14 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -3.75 | -0.54 | 1.29 | 0.79 | -0.60 |
Currency in HKD