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Tong Kee (Holding) Ltd. (8305) Ratios
Tong Kee (Holding) Ltd. Ratios
HK:8305's free cash flow for Q2 2026 was $-12.52M. For the 2026 fiscal year, HK:8305's free cash flow was increased by $0.00 and operating cash flow was $-12.52M. 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 | 1.49 | 1.38 | 1.35 | 1.26 |
| Quick Ratio | 2.71 | 1.49 | 1.38 | 1.35 | 1.26 |
| Cash Ratio | 0.31 | 0.07 | 0.00 | 0.10 | 0.07 |
| Solvency Ratio | -0.30 | -0.02 | -0.30 | -0.17 | -0.27 |
| Operating Cash Flow Ratio | -1.01 | -0.05 | 0.08 | 0.06 | -0.15 |
| Short-Term Operating Cash Flow Coverage | -6.12 | -0.87 | 0.94 | 0.24 | -0.39 |
| Net Current Asset Value | $ 102.43M | $ 41.54M | $ 34.11M | $ 38.27M | $ 35.09M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.08 | 0.05 | 0.07 | 0.18 | 0.25 |
| Debt-to-Equity Ratio | 0.12 | 0.15 | 0.23 | 0.47 | 0.60 |
| Debt-to-Capital Ratio | 0.11 | 0.13 | 0.18 | 0.32 | 0.37 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.54 | 2.80 | 3.20 | 2.62 | 2.44 |
| Debt Service Coverage Ratio | -1.83 | -0.47 | -2.48 | -0.56 | -0.65 |
| Interest Coverage Ratio | -44.00 | -11.17 | -11.92 | -9.05 | -5.83 |
| Debt to Market Cap | 0.02 | 0.02 | 0.10 | 1.44 | 0.20 |
| Interest Debt Per Share | 0.01 | 0.01 | 0.01 | 0.03 | 0.06 |
| Net Debt to EBITDA | 0.28 | -0.48 | -0.36 | -1.25 | -1.31 |
| Profitability Margins | |||||
| Gross Profit Margin | 10.03% | 6.52% | 5.48% | 12.16% | 11.07% |
| EBIT Margin | -11.01% | -2.73% | -19.97% | -12.68% | -26.84% |
| EBITDA Margin | -10.04% | -1.63% | -17.67% | -10.07% | -23.84% |
| Operating Profit Margin | -11.01% | -2.73% | -17.63% | -9.36% | -6.52% |
| Pretax Profit Margin | -10.92% | -2.06% | -21.45% | -13.72% | -27.96% |
| Net Profit Margin | -11.95% | -2.09% | -21.14% | -13.32% | -27.64% |
| Continuous Operations Profit Margin | -11.95% | -2.09% | -21.14% | -13.32% | -27.64% |
| Net Income Per EBT | 109.42% | 101.52% | 98.59% | 97.08% | 98.85% |
| EBT Per EBIT | 99.19% | 75.64% | 121.67% | 146.60% | 429.03% |
| Return on Assets (ROA) | -11.45% | -2.27% | -22.84% | -13.10% | -18.10% |
| Return on Equity (ROE) | -17.59% | -6.36% | -73.11% | -34.32% | -44.21% |
| Return on Capital Employed (ROCE) | -15.95% | -8.10% | -60.54% | -23.46% | -10.29% |
| Return on Invested Capital (ROIC) | -14.48% | -7.22% | -49.02% | -15.88% | -6.44% |
| Return on Tangible Assets | -11.45% | -2.27% | -22.84% | -14.15% | -20.16% |
| Earnings Yield | -4.94% | -1.56% | -40.11% | -117.32% | -16.17% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.34 | 1.31 | 1.23 | 1.40 | 0.99 |
| Payables Turnover | 5.05 | 2.96 | 3.29 | 2.91 | 2.36 |
| Inventory Turnover | 22.12 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 22.38 | 24.39 | 25.27 | 18.87 | 10.79 |
| Asset Turnover | 0.96 | 1.09 | 1.08 | 0.98 | 0.65 |
| Working Capital Turnover Ratio | 2.21 | 3.89 | 3.84 | 4.83 | 3.21 |
| Cash Conversion Cycle | 215.71 | 155.07 | 185.12 | 135.86 | 214.94 |
| Days of Sales Outstanding | 271.50 | 278.23 | 296.14 | 261.20 | 369.81 |
| Days of Inventory Outstanding | 16.50 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 72.28 | 123.16 | 111.02 | 125.34 | 154.87 |
| Operating Cycle | 288.00 | 278.23 | 296.14 | 261.20 | 369.81 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.04 | -0.00 | 0.01 | 0.01 | -0.02 |
| Free Cash Flow Per Share | -0.04 | -0.00 | 0.01 | 0.01 | -0.02 |
| Dividend Paid and CapEx Coverage Ratio | -532.05 | -36.40 | 0.00 | 36.49 | -320.30 |
| Capital Expenditure Coverage Ratio | -532.05 | -36.40 | 0.00 | 36.49 | -320.30 |
| Operating Cash Flow Coverage Ratio | -4.40 | -0.60 | 0.80 | 0.21 | -0.37 |
| Operating Cash Flow to Sales Ratio | -0.35 | -0.03 | 0.05 | 0.04 | -0.14 |
| Free Cash Flow Yield | -14.72% | -2.20% | 9.86% | 33.63% | -8.04% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -20.28 | -63.93 | -2.49 | -0.85 | -6.18 |
| Price-to-Sales (P/S) Ratio | 2.42 | 1.34 | 0.53 | 0.11 | 1.71 |
| Price-to-Book (P/B) Ratio | 3.56 | 4.06 | 1.82 | 0.29 | 2.73 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -6.80 | -45.49 | 10.14 | 2.97 | -12.43 |
| Price-to-Operating Cash Flow Ratio | -6.81 | -46.74 | 10.14 | 2.89 | -12.47 |
| Price-to-Earnings Growth (PEG) Ratio | -0.05 | 0.71 | -0.11 | 0.02 | -0.00 |
| Enterprise Value Multiple | -23.78 | -82.51 | -3.34 | -2.37 | -8.48 |
| Enterprise Value | 386.72M | 201.91M | 84.60M | 44.20M | 311.73M |
| EV to EBITDA | -23.78 | -82.51 | -3.34 | -2.37 | -8.48 |
| EV to Sales | 2.39 | 1.35 | 0.59 | 0.24 | 2.02 |
| EV to Free Cash Flow | -6.72 | -45.75 | 11.35 | 6.26 | -14.70 |
| EV to Operating Cash Flow | -6.73 | -47.01 | 11.35 | 6.09 | -14.75 |
| Tangible Book Value Per Share | 0.08 | 0.05 | 0.04 | 0.06 | 0.08 |
| Shareholders’ Equity Per Share | 0.08 | 0.05 | 0.04 | 0.07 | 0.10 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.09 | -0.02 | 0.01 | 0.03 | 0.01 |
| Revenue Per Share | 0.12 | 0.14 | 0.14 | 0.18 | 0.17 |
| Net Income Per Share | -0.01 | -0.00 | -0.03 | -0.02 | -0.05 |
| Tax Burden | 1.09 | 1.02 | 0.99 | 0.97 | 0.99 |
| Interest Burden | 0.99 | 0.76 | 1.07 | 1.08 | 1.04 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.10 | 0.09 | 0.23 | 0.22 | 0.18 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.97 | 1.39 | -0.25 | -0.29 | 0.49 |
Currency in HKD