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KOS International Holdings Limited (8042) Ratios
KOS International Holdings Limited Ratios
HK:8042's free cash flow for Q2 2026 was $9.00K. For the 2026 fiscal year, HK:8042's free cash flow was decreased by $-177.00K and operating cash flow was $186.00K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.82 | 3.64 | 3.91 | 3.46 | 3.35 |
| Quick Ratio | 2.82 | 3.64 | 3.91 | 3.46 | 3.35 |
| Cash Ratio | 1.50 | 1.31 | 1.97 | 1.96 | 2.20 |
| Solvency Ratio | 0.25 | 0.18 | 0.15 | 0.74 | 0.70 |
| Operating Cash Flow Ratio | 0.58 | -0.34 | 0.16 | 0.51 | 0.66 |
| Short-Term Operating Cash Flow Coverage | 3.34 | 0.00 | 0.00 | 1.87 | 2.15 |
| Net Current Asset Value | $ 49.43M | $ 43.02M | $ 49.38M | $ 49.76M | $ 41.59M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.12 | 0.05 | 0.14 | 0.15 |
| Debt-to-Equity Ratio | 0.20 | 0.18 | 0.07 | 0.20 | 0.22 |
| Debt-to-Capital Ratio | 0.17 | 0.15 | 0.07 | 0.17 | 0.18 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.54 | 1.44 | 1.31 | 1.39 | 1.45 |
| Debt Service Coverage Ratio | 1.29 | 10.90 | 8.94 | 3.07 | 2.72 |
| Interest Coverage Ratio | 3.94 | 54.40 | -12.03 | 40.37 | 86.47 |
| Debt to Market Cap | 0.10 | 0.00 | 0.00 | 0.09 | 0.12 |
| Interest Debt Per Share | 0.02 | 0.01 | 0.01 | 0.02 | 0.01 |
| Net Debt to EBITDA | -3.57 | -3.12 | -8.38 | -1.34 | -1.66 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.13% | 19.48% | 16.68% | 29.98% | 28.68% |
| EBIT Margin | 1.22% | -1.14% | -2.44% | 13.44% | 13.77% |
| EBITDA Margin | 3.40% | 2.16% | 2.52% | 17.53% | 17.18% |
| Operating Profit Margin | 1.22% | 11.62% | -3.12% | 12.08% | 13.49% |
| Pretax Profit Margin | 1.48% | -1.35% | -2.70% | 13.14% | 13.62% |
| Net Profit Margin | 0.99% | -1.19% | -2.90% | 11.15% | 11.75% |
| Continuous Operations Profit Margin | 0.99% | -1.19% | -2.90% | 11.15% | 11.75% |
| Net Income Per EBT | 67.10% | 87.86% | 107.39% | 84.85% | 86.30% |
| EBT Per EBIT | 121.58% | -11.63% | 86.50% | 108.77% | 100.93% |
| Return on Assets (ROA) | 2.74% | -3.04% | -5.16% | 15.32% | 16.85% |
| Return on Equity (ROE) | 4.21% | -4.38% | -6.79% | 21.35% | 24.50% |
| Return on Capital Employed (ROCE) | 4.88% | 38.41% | -7.11% | 21.80% | 26.01% |
| Return on Invested Capital (ROIC) | 2.86% | 31.70% | -6.74% | 16.22% | 19.68% |
| Return on Tangible Assets | 2.77% | -3.08% | -5.23% | 15.49% | 16.85% |
| Earnings Yield | 5.32% | -7.07% | -11.06% | 21.95% | 26.24% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.01 | 5.48 | 5.47 | 4.80 | 5.41 |
| Payables Turnover | 11.56 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 32.04 | 18.31 | 17.80 | 10.22 | 12.90 |
| Asset Turnover | 2.76 | 2.56 | 1.78 | 1.37 | 1.43 |
| Working Capital Turnover Ratio | 5.01 | 4.26 | 2.74 | 2.53 | 2.67 |
| Cash Conversion Cycle | 20.46 | 66.56 | 66.76 | 76.07 | 67.50 |
| Days of Sales Outstanding | 52.04 | 66.56 | 66.76 | 76.07 | 67.50 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 31.58 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 52.04 | 66.56 | 66.76 | 76.07 | 67.50 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.02 | -0.01 | 0.00 | 0.01 | 0.02 |
| Free Cash Flow Per Share | 0.02 | -0.01 | 0.00 | 0.01 | 0.01 |
| Dividend Paid and CapEx Coverage Ratio | 47.08 | -21.58 | 2.44 | 2.08 | 6.50 |
| Capital Expenditure Coverage Ratio | 47.08 | -21.58 | 2.44 | 2.08 | 6.50 |
| Operating Cash Flow Coverage Ratio | 1.37 | -0.62 | 0.63 | 0.86 | 1.10 |
| Operating Cash Flow to Sales Ratio | 0.06 | -0.03 | 0.02 | 0.09 | 0.12 |
| Free Cash Flow Yield | 34.08% | -18.27% | 4.36% | 9.08% | 22.27% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 18.75 | -14.14 | -9.05 | 4.56 | 3.81 |
| Price-to-Sales (P/S) Ratio | 0.19 | 0.17 | 0.26 | 0.51 | 0.45 |
| Price-to-Book (P/B) Ratio | 0.79 | 0.62 | 0.61 | 0.97 | 0.93 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.93 | -5.47 | 22.93 | 11.01 | 4.49 |
| Price-to-Operating Cash Flow Ratio | 2.87 | -5.68 | 13.55 | 5.71 | 3.80 |
| Price-to-Earnings Growth (PEG) Ratio | -0.09 | 0.37 | 0.07 | 0.46 | -0.00 |
| Enterprise Value Multiple | 1.93 | 4.64 | 2.03 | 1.56 | 0.95 |
| Enterprise Value | 16.84M | 21.55M | 7.33M | 34.37M | 17.69M |
| EV to EBITDA | 1.93 | 4.64 | 2.03 | 1.56 | 0.95 |
| EV to Sales | 0.07 | 0.10 | 0.05 | 0.27 | 0.16 |
| EV to Free Cash Flow | 1.03 | -3.28 | 4.47 | 5.91 | 1.63 |
| EV to Operating Cash Flow | 1.01 | -3.40 | 2.64 | 3.06 | 1.38 |
| Tangible Book Value Per Share | 0.07 | 0.07 | 0.08 | 0.08 | 0.07 |
| Shareholders’ Equity Per Share | 0.08 | 0.07 | 0.08 | 0.08 | 0.07 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.33 | 0.12 | -0.07 | 0.15 | 0.14 |
| Revenue Per Share | 0.32 | 0.27 | 0.18 | 0.16 | 0.14 |
| Net Income Per Share | 0.00 | -0.00 | -0.01 | 0.02 | 0.02 |
| Tax Burden | 0.67 | 0.88 | 1.07 | 0.85 | 0.86 |
| Interest Burden | 1.22 | 1.19 | 1.11 | 0.98 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.97 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 4.39 | 2.49 | -0.67 | 0.68 | 0.87 |
Currency in HKD
