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China Golden Classic Group Ltd. (8281) Ratios
China Golden Classic Group Ltd. Ratios
HK:8281's free cash flow for Q2 2026 was $-14.34M. For the 2026 fiscal year, HK:8281's free cash flow was decreased by $-2.05M and operating cash flow was $-12.30M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.95 | 2.49 | 2.11 | 1.83 | 1.74 |
| Quick Ratio | 2.43 | 2.07 | 1.76 | 1.48 | 1.43 |
| Cash Ratio | 1.44 | 1.16 | 0.92 | 0.72 | 0.66 |
| Solvency Ratio | 0.45 | 0.31 | 0.34 | 0.25 | 0.28 |
| Operating Cash Flow Ratio | 0.35 | 0.13 | 0.35 | 0.28 | 0.10 |
| Short-Term Operating Cash Flow Coverage | 12.07 | 1.82 | 5.96 | 1.88 | 0.69 |
| Net Current Asset Value | $ 124.46M | $ 103.58M | $ 93.86M | $ 81.01M | $ 75.43M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.01 | 0.03 | 0.02 | 0.05 | 0.04 |
| Debt-to-Equity Ratio | 0.01 | 0.03 | 0.02 | 0.07 | 0.06 |
| Debt-to-Capital Ratio | 0.01 | 0.03 | 0.02 | 0.07 | 0.06 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.23 | 1.28 | 1.32 | 1.40 | 1.42 |
| Debt Service Coverage Ratio | 11.99 | 3.54 | 5.43 | 1.74 | 1.94 |
| Interest Coverage Ratio | -66.37 | -64.49 | 8.87 | -10.11 | 1.44 |
| Debt to Market Cap | 0.02 | 0.05 | 0.03 | 0.09 | 0.11 |
| Interest Debt Per Share | 0.00 | 0.01 | 0.01 | 0.02 | 0.02 |
| Net Debt to EBITDA | -3.62 | -3.99 | -2.36 | -1.98 | -1.65 |
| Profitability Margins | |||||
| Gross Profit Margin | 37.73% | 34.25% | 37.52% | 37.56% | 39.12% |
| EBIT Margin | 2.29% | -0.56% | 2.78% | 5.00% | 5.24% |
| EBITDA Margin | 9.30% | 7.04% | 10.38% | 10.23% | 11.00% |
| Operating Profit Margin | -1.75% | -4.47% | 1.45% | -0.92% | 0.37% |
| Pretax Profit Margin | 4.51% | 1.15% | 2.62% | 4.91% | 4.99% |
| Net Profit Margin | 3.80% | 1.14% | 2.42% | 4.49% | 4.34% |
| Continuous Operations Profit Margin | 3.80% | 1.14% | 2.42% | 4.49% | 4.34% |
| Net Income Per EBT | 84.39% | 98.67% | 92.30% | 91.43% | 87.09% |
| EBT Per EBIT | -256.90% | -25.78% | 180.38% | -536.36% | 1348.17% |
| Return on Assets (ROA) | 3.04% | 0.89% | 2.03% | 3.34% | 3.64% |
| Return on Equity (ROE) | 3.75% | 1.13% | 2.68% | 4.67% | 5.18% |
| Return on Capital Employed (ROCE) | -1.73% | -4.42% | 1.61% | -0.94% | 0.44% |
| Return on Invested Capital (ROIC) | -1.45% | -4.25% | 1.45% | -0.81% | 0.36% |
| Return on Tangible Assets | 3.18% | 0.93% | 2.12% | 3.50% | 3.82% |
| Earnings Yield | 11.37% | 2.87% | 3.92% | 7.17% | 9.06% |
| Efficiency Ratios | |||||
| Receivables Turnover | 6.45 | 7.74 | 7.89 | 7.79 | 5.95 |
| Payables Turnover | 6.33 | 7.00 | 4.98 | 3.62 | 4.27 |
| Inventory Turnover | 5.02 | 5.81 | 6.24 | 4.78 | 5.53 |
| Fixed Asset Turnover | 1.86 | 1.65 | 1.90 | 1.67 | 1.91 |
| Asset Turnover | 0.80 | 0.78 | 0.84 | 0.74 | 0.84 |
| Working Capital Turnover Ratio | 2.34 | 2.62 | 3.29 | 3.37 | 4.12 |
| Cash Conversion Cycle | 71.63 | 57.86 | 31.42 | 22.46 | 41.87 |
| Days of Sales Outstanding | 56.62 | 47.16 | 46.25 | 46.85 | 61.34 |
| Days of Inventory Outstanding | 72.72 | 62.81 | 58.47 | 76.41 | 66.02 |
| Days of Payables Outstanding | 57.71 | 52.11 | 73.30 | 100.81 | 85.49 |
| Operating Cycle | 129.34 | 109.97 | 104.72 | 123.26 | 127.36 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.02 | 0.01 | 0.03 | 0.03 | 0.01 |
| Free Cash Flow Per Share | 0.01 | 0.00 | 0.02 | 0.01 | -0.01 |
| Dividend Paid and CapEx Coverage Ratio | 2.70 | 0.88 | 1.53 | 1.89 | 0.51 |
| Capital Expenditure Coverage Ratio | 2.70 | 1.42 | 2.04 | 1.89 | 0.51 |
| Operating Cash Flow Coverage Ratio | 12.07 | 1.03 | 4.64 | 1.54 | 0.69 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.03 | 0.10 | 0.10 | 0.03 |
| Free Cash Flow Yield | 15.69% | 2.59% | 8.44% | 7.83% | -6.88% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.81 | 34.80 | 25.54 | 13.95 | 11.03 |
| Price-to-Sales (P/S) Ratio | 0.33 | 0.40 | 0.62 | 0.63 | 0.48 |
| Price-to-Book (P/B) Ratio | 0.33 | 0.39 | 0.68 | 0.65 | 0.57 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.37 | 38.66 | 11.84 | 12.77 | -14.54 |
| Price-to-Operating Cash Flow Ratio | 4.01 | 11.36 | 6.05 | 6.02 | 13.78 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | -0.60 | -0.61 | -2.98 | -0.37 |
| Enterprise Value Multiple | -0.03 | 1.63 | 3.59 | 4.15 | 2.71 |
| Enterprise Value | -676.70K | 30.00M | 108.80M | 114.80M | 88.11M |
| EV to EBITDA | -0.03 | 1.63 | 3.59 | 4.15 | 2.71 |
| EV to Sales | -0.00 | 0.11 | 0.37 | 0.42 | 0.30 |
| EV to Free Cash Flow | -0.05 | 11.23 | 7.15 | 8.65 | -9.04 |
| EV to Operating Cash Flow | -0.03 | 3.30 | 3.65 | 4.08 | 8.57 |
| Tangible Book Value Per Share | 0.26 | 0.25 | 0.25 | 0.24 | 0.23 |
| Shareholders’ Equity Per Share | 0.27 | 0.26 | 0.26 | 0.26 | 0.25 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | 0.01 | 0.08 | 0.09 | 0.13 |
| Revenue Per Share | 0.27 | 0.26 | 0.29 | 0.27 | 0.30 |
| Net Income Per Share | 0.01 | 0.00 | 0.01 | 0.01 | 0.01 |
| Tax Burden | 0.84 | 0.99 | 0.92 | 0.91 | 0.87 |
| Interest Burden | 1.96 | -2.05 | 0.94 | 0.98 | 0.95 |
| Research & Development to Revenue | 0.04 | 0.04 | 0.00 | 0.04 | 0.03 |
| SG&A to Revenue | 0.35 | 0.35 | 0.19 | 0.18 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.25 | 3.06 | 3.90 | 2.12 | 0.70 |
Currency in CNY
