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China Demeter Financial Investments Limited (8120) Ratios
China Demeter Financial Investments Limited Ratios
HK:8120's free cash flow for Q2 2026 was $-2.44M. For the 2026 fiscal year, HK:8120's free cash flow was increased by $0.00 and operating cash flow was $-2.44M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.27 | 1.11 | 1.64 | 1.97 | 2.03 |
| Quick Ratio | 1.26 | 1.10 | 1.62 | 1.95 | 2.02 |
| Cash Ratio | 0.30 | 0.24 | 0.36 | 0.40 | 0.37 |
| Solvency Ratio | -0.11 | -0.06 | -0.36 | -0.01 | 0.01 |
| Operating Cash Flow Ratio | 0.10 | 0.12 | 0.40 | 0.17 | -0.15 |
| Short-Term Operating Cash Flow Coverage | 0.38 | 0.57 | 584.04 | 0.91 | -0.80 |
| Net Current Asset Value | $ 19.70M | $ 175.00K | $ 12.46M | $ 89.12M | $ 99.49M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.27 | 0.35 | 0.31 | 0.21 | 0.23 |
| Debt-to-Equity Ratio | 0.91 | 1.20 | 0.74 | 0.40 | 0.44 |
| Debt-to-Capital Ratio | 0.48 | 0.55 | 0.43 | 0.28 | 0.31 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.11 | 0.00 | 0.00 |
| Financial Leverage Ratio | 3.34 | 3.47 | 2.37 | 1.93 | 1.93 |
| Debt Service Coverage Ratio | -0.19 | -0.12 | -5.54 | 0.07 | 0.30 |
| Interest Coverage Ratio | -5.59 | -6.75 | -6.86 | -7.57 | -3.83 |
| Debt to Market Cap | 0.34 | 0.06 | 0.01 | 0.02 | 0.04 |
| Interest Debt Per Share | 0.30 | 0.07 | 0.09 | 0.08 | 0.16 |
| Net Debt to EBITDA | -1.81 | -10.37 | -1.46 | 4.93 | 2.44 |
| Profitability Margins | |||||
| Gross Profit Margin | 7.81% | 68.69% | 66.50% | 67.51% | 66.76% |
| EBIT Margin | -23.17% | -25.39% | -17.98% | -11.52% | -8.49% |
| EBITDA Margin | -5.61% | -2.37% | -14.72% | 1.25% | 4.59% |
| Operating Profit Margin | -23.17% | -22.22% | -17.98% | -19.62% | -9.10% |
| Pretax Profit Margin | -28.77% | -28.68% | -29.47% | -14.11% | -10.87% |
| Net Profit Margin | -28.80% | -28.58% | -28.87% | -13.28% | -12.48% |
| Continuous Operations Profit Margin | -28.77% | -28.69% | -29.46% | -14.16% | -11.16% |
| Net Income Per EBT | 100.09% | 99.66% | 97.96% | 94.10% | 114.80% |
| EBT Per EBIT | 124.16% | 129.06% | 163.92% | 71.93% | 119.40% |
| Return on Assets (ROA) | -19.47% | -22.59% | -23.17% | -7.59% | -8.01% |
| Return on Equity (ROE) | -64.96% | -78.38% | -54.88% | -14.66% | -15.46% |
| Return on Capital Employed (ROCE) | -48.16% | -49.18% | -23.72% | -19.53% | -10.18% |
| Return on Invested Capital (ROIC) | -27.14% | -27.55% | -19.54% | -15.43% | -7.77% |
| Return on Tangible Assets | -19.83% | -22.92% | -23.46% | -7.67% | -8.26% |
| Earnings Yield | -37.34% | -9.96% | -4.21% | -2.12% | -4.07% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.70 | 2.44 | 105.26 | 1.50 | 1.50 |
| Payables Turnover | 3.70 | 1.24 | 5.79 | 1.00 | 1.46 |
| Inventory Turnover | 165.41 | 29.41 | 36.18 | 30.07 | 41.06 |
| Fixed Asset Turnover | 7.31 | 3.74 | 2.78 | 4.26 | 7.02 |
| Asset Turnover | 0.68 | 0.79 | 0.80 | 0.57 | 0.64 |
| Working Capital Turnover Ratio | 4.89 | 4.39 | 2.07 | 1.32 | 1.80 |
| Cash Conversion Cycle | 118.63 | -132.51 | -49.43 | -111.19 | 2.24 |
| Days of Sales Outstanding | 215.00 | 149.89 | 3.47 | 242.76 | 242.98 |
| Days of Inventory Outstanding | 2.21 | 12.41 | 10.09 | 12.14 | 8.89 |
| Days of Payables Outstanding | 98.58 | 294.81 | 62.99 | 366.08 | 249.63 |
| Operating Cycle | 217.21 | 162.30 | 13.56 | 254.90 | 251.87 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.07 | 0.01 | 0.04 | 0.03 | -0.04 |
| Free Cash Flow Per Share | 0.07 | 0.01 | 0.03 | 0.02 | -0.06 |
| Dividend Paid and CapEx Coverage Ratio | 63.51 | 2.23 | 3.68 | 3.78 | -1.92 |
| Capital Expenditure Coverage Ratio | 63.51 | 2.23 | 3.68 | 3.78 | -1.92 |
| Operating Cash Flow Coverage Ratio | 0.24 | 0.22 | 0.50 | 0.36 | -0.27 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.09 | 0.19 | 0.13 | -0.10 |
| Free Cash Flow Yield | 12.56% | 1.81% | 2.06% | 1.50% | -4.83% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.74 | -10.05 | -23.75 | -47.18 | -24.56 |
| Price-to-Sales (P/S) Ratio | 0.77 | 2.87 | 6.86 | 6.27 | 3.06 |
| Price-to-Book (P/B) Ratio | 1.74 | 7.87 | 13.04 | 6.92 | 3.80 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.96 | 55.12 | 48.66 | 66.46 | -20.71 |
| Price-to-Operating Cash Flow Ratio | 7.84 | 30.40 | 35.44 | 48.90 | -31.47 |
| Price-to-Earnings Growth (PEG) Ratio | 0.05 | -0.02 | -0.25 | 1.15 | 0.51 |
| Enterprise Value Multiple | -15.55 | -131.29 | -48.05 | 504.99 | 69.16 |
| Enterprise Value | 75.48M | 418.80M | 1.11B | 897.87M | 523.31M |
| EV to EBITDA | -15.55 | -131.29 | -48.05 | 504.99 | 69.16 |
| EV to Sales | 0.87 | 3.12 | 7.07 | 6.33 | 3.18 |
| EV to Free Cash Flow | 9.01 | 59.85 | 50.19 | 67.12 | -21.47 |
| EV to Operating Cash Flow | 8.87 | 33.01 | 36.55 | 49.38 | -32.62 |
| Tangible Book Value Per Share | 0.28 | 0.05 | 0.11 | 0.19 | 0.31 |
| Shareholders’ Equity Per Share | 0.30 | 0.06 | 0.11 | 0.20 | 0.33 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.00 | 0.00 | -0.00 | -0.03 |
| Revenue Per Share | 0.67 | 0.15 | 0.21 | 0.22 | 0.41 |
| Net Income Per Share | -0.19 | -0.04 | -0.06 | -0.03 | -0.05 |
| Tax Burden | 1.00 | 1.00 | 0.98 | 0.94 | 1.15 |
| Interest Burden | 1.24 | 1.13 | 1.64 | 1.22 | 1.28 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.31 | 0.91 | 0.84 | 0.86 | 0.82 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.34 | -0.33 | -0.67 | -0.96 | 0.78 |
Currency in HKD