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S&T Holdings Ltd. (3928) Ratios
S&T Holdings Ltd. Ratios
HK:3928's free cash flow for Q2 2026 was $-9.58M. For the 2026 fiscal year, HK:3928's free cash flow was decreased by $-620.81K and operating cash flow was $-8.96M. See a summary of the company’s cash flow.
| Ratios | Sep 25 | Sep 24 | Sep 23 | Sep 22 | Mar 22 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.18 | 1.15 | 1.31 | 1.37 | 1.39 |
| Quick Ratio | 1.18 | 1.10 | 1.31 | 1.37 | 1.36 |
| Cash Ratio | 0.12 | 0.17 | 0.30 | 0.30 | 0.33 |
| Solvency Ratio | 0.04 | 0.02 | 0.04 | 0.00 | -0.22 |
| Operating Cash Flow Ratio | 0.00 | 0.09 | 0.11 | 0.05 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 0.01 | 0.30 | 0.27 | 0.14 | 0.17 |
| Net Current Asset Value | $ -1.50M | $ -2.16M | $ 161.16K | $ -2.95M | $ -5.75M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.26 | 0.27 | 0.31 | 0.35 | 0.38 |
| Debt-to-Equity Ratio | 0.59 | 0.68 | 0.70 | 0.88 | 0.95 |
| Debt-to-Capital Ratio | 0.37 | 0.41 | 0.41 | 0.47 | 0.49 |
| Long-Term Debt-to-Capital Ratio | 0.17 | 0.18 | 0.20 | 0.30 | 0.33 |
| Financial Leverage Ratio | 2.26 | 2.56 | 2.28 | 2.53 | 2.48 |
| Debt Service Coverage Ratio | 0.19 | 0.17 | 0.19 | -0.29 | -1.04 |
| Interest Coverage Ratio | -2.92 | -0.92 | -2.31 | -3.29 | -10.70 |
| Debt to Market Cap | 0.04 | 0.05 | 0.18 | 0.42 | 0.31 |
| Interest Debt Per Share | 0.03 | 0.04 | 0.04 | 0.07 | 0.06 |
| Net Debt to EBITDA | 6.55 | 6.40 | 5.56 | -5.09 | -1.60 |
| Profitability Margins | |||||
| Gross Profit Margin | 7.96% | 8.57% | 6.79% | 4.80% | -10.61% |
| EBIT Margin | -0.39% | 0.22% | -0.50% | -7.04% | -28.71% |
| EBITDA Margin | 3.07% | 3.47% | 3.60% | -4.82% | -25.86% |
| Operating Profit Margin | -3.03% | -1.48% | -4.10% | -5.95% | -28.71% |
| Pretax Profit Margin | -1.41% | -1.40% | -2.28% | -2.17% | -23.89% |
| Net Profit Margin | -1.43% | -1.40% | -1.85% | -2.23% | -23.60% |
| Continuous Operations Profit Margin | -1.43% | -1.40% | -1.85% | -2.23% | -23.60% |
| Net Income Per EBT | 101.66% | 100.00% | 81.20% | 102.70% | 98.79% |
| EBT Per EBIT | 46.41% | 94.43% | 55.59% | 36.39% | 83.22% |
| Return on Assets (ROA) | -1.48% | -1.13% | -1.63% | -2.03% | -14.78% |
| Return on Equity (ROE) | -3.34% | -2.89% | -3.71% | -5.15% | -36.72% |
| Return on Capital Employed (ROCE) | -5.70% | -2.41% | -6.33% | -9.24% | -28.82% |
| Return on Invested Capital (ROIC) | -4.40% | -1.82% | -3.93% | -7.34% | -22.65% |
| Return on Tangible Assets | -1.48% | -1.13% | -1.63% | -2.03% | -14.78% |
| Earnings Yield | -0.23% | -0.25% | -1.03% | -2.74% | -13.93% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.38 | 1.76 | 2.12 | 2.06 | 1.69 |
| Payables Turnover | 3.97 | 7.24 | 12.23 | 14.93 | 10.86 |
| Inventory Turnover | 0.00 | 33.80 | 0.00 | 0.00 | 83.45 |
| Fixed Asset Turnover | 6.24 | 4.74 | 5.00 | 4.99 | 2.67 |
| Asset Turnover | 1.04 | 0.80 | 0.88 | 0.91 | 0.63 |
| Working Capital Turnover Ratio | 12.27 | 8.22 | 5.67 | 6.02 | 3.11 |
| Cash Conversion Cycle | 61.42 | 167.38 | 142.21 | 152.55 | 186.97 |
| Days of Sales Outstanding | 153.31 | 207.00 | 172.06 | 176.99 | 216.21 |
| Days of Inventory Outstanding | 0.00 | 10.80 | 0.00 | 0.00 | 4.37 |
| Days of Payables Outstanding | 91.90 | 50.41 | 29.85 | 24.44 | 33.62 |
| Operating Cycle | 153.31 | 217.80 | 172.06 | 176.99 | 220.58 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.00 | 0.01 | 0.01 | 0.00 | 0.00 |
| Free Cash Flow Per Share | -0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Dividend Paid and CapEx Coverage Ratio | 0.17 | 1.64 | 1.92 | 274.36 | 5.61 |
| Capital Expenditure Coverage Ratio | 0.17 | 1.64 | 1.92 | 274.36 | 5.61 |
| Operating Cash Flow Coverage Ratio | 0.00 | 0.17 | 0.15 | 0.05 | 0.06 |
| Operating Cash Flow to Sales Ratio | 0.00 | 0.06 | 0.05 | 0.02 | 0.04 |
| Free Cash Flow Yield | -0.08% | 0.39% | 1.40% | 2.54% | 1.81% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -450.85 | -394.66 | -96.90 | -36.55 | -7.18 |
| Price-to-Sales (P/S) Ratio | 6.32 | 5.53 | 1.79 | 0.81 | 1.69 |
| Price-to-Book (P/B) Ratio | 14.79 | 11.39 | 3.59 | 1.88 | 2.64 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1193.22 | 253.22 | 71.41 | 39.34 | 55.18 |
| Price-to-Operating Cash Flow Ratio | 5718.08 | 98.44 | 34.22 | 39.20 | 45.34 |
| Price-to-Earnings Growth (PEG) Ratio | -36.07 | 14.47 | 2.09 | 0.44 | -0.12 |
| Enterprise Value Multiple | 212.55 | 165.70 | 55.36 | -21.97 | -8.15 |
| Enterprise Value | 401.93M | 321.90M | 111.71M | 71.03M | 99.96M |
| EV to EBITDA | 212.55 | 165.70 | 55.36 | -21.97 | -8.15 |
| EV to Sales | 6.52 | 5.75 | 1.99 | 1.06 | 2.11 |
| EV to Free Cash Flow | -1231.17 | 263.39 | 79.38 | 51.21 | 68.64 |
| EV to Operating Cash Flow | 5899.98 | 102.39 | 38.04 | 51.02 | 56.40 |
| Tangible Book Value Per Share | 0.05 | 0.06 | 0.06 | 0.08 | 0.06 |
| Shareholders’ Equity Per Share | 0.05 | 0.06 | 0.06 | 0.08 | 0.06 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.00 | 0.19 | -0.03 | 0.01 |
| Revenue Per Share | 0.13 | 0.12 | 0.12 | 0.18 | 0.10 |
| Net Income Per Share | -0.00 | -0.00 | -0.00 | -0.00 | -0.02 |
| Tax Burden | 1.02 | 1.00 | 0.81 | 1.03 | 0.99 |
| Interest Burden | 3.58 | -6.44 | 4.54 | 0.31 | 0.83 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.09 | 0.10 | 0.12 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.08 | -4.01 | -2.30 | -0.96 | -0.16 |
Currency in SGD
