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ZACD Group Ltd. (8313) Ratios
ZACD Group Ltd. Ratios
HK:8313's free cash flow for Q2 2026 was $-394.49K. For the 2026 fiscal year, HK:8313's free cash flow was decreased by $-1.01K and operating cash flow was $-393.48K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 93.74 | 3.11 | 4.27 | 7.22 | 10.82 |
| Quick Ratio | 93.74 | 3.11 | 4.27 | 7.22 | 10.82 |
| Cash Ratio | 14.87 | 0.53 | 2.20 | 2.33 | 2.47 |
| Solvency Ratio | -0.39 | -0.09 | 0.20 | -0.39 | 1.67 |
| Operating Cash Flow Ratio | -5.03 | -0.17 | 0.56 | -0.52 | 0.73 |
| Short-Term Operating Cash Flow Coverage | -5.03 | -2.90 | 1.31 | -2.29 | 2.45 |
| Net Current Asset Value | $ 11.85M | $ 18.34M | $ 19.28M | $ 17.23M | $ 21.23M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.03 | 0.12 | 0.10 | 0.10 |
| Debt-to-Equity Ratio | 0.03 | 0.04 | 0.17 | 0.13 | 0.12 |
| Debt-to-Capital Ratio | 0.03 | 0.04 | 0.15 | 0.12 | 0.11 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.03 | 0.06 | 0.08 |
| Financial Leverage Ratio | 1.91 | 1.62 | 1.41 | 1.31 | 1.19 |
| Debt Service Coverage Ratio | -3.78 | 0.28 | 0.82 | -2.88 | 9.67 |
| Interest Coverage Ratio | -6.74 | 1.52 | 8.43 | -1.19 | 15.14 |
| Debt to Market Cap | 0.02 | 0.07 | 0.38 | 0.10 | 0.20 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | 0.66 | -10.05 | -3.04 | 2.29 | -0.39 |
| Profitability Margins | |||||
| Gross Profit Margin | 72.95% | 29.69% | 50.38% | 10.17% | 29.74% |
| EBIT Margin | -181.40% | 6.95% | 32.21% | -58.55% | 135.95% |
| EBITDA Margin | -167.88% | 8.92% | 33.14% | -53.55% | 139.85% |
| Operating Profit Margin | -181.97% | 17.63% | 48.74% | -2.71% | 25.16% |
| Pretax Profit Margin | -208.39% | -21.94% | 22.69% | -60.83% | 134.29% |
| Net Profit Margin | -174.48% | -24.25% | 16.33% | -67.96% | 133.33% |
| Continuous Operations Profit Margin | -174.48% | -24.25% | 16.33% | -67.96% | 133.33% |
| Net Income Per EBT | 83.73% | 110.56% | 71.96% | 111.72% | 99.28% |
| EBT Per EBIT | 114.52% | -124.46% | 46.56% | 2243.52% | 533.74% |
| Return on Assets (ROA) | -20.14% | -3.64% | 5.50% | -9.86% | 26.35% |
| Return on Equity (ROE) | -38.46% | -5.89% | 7.72% | -12.92% | 31.44% |
| Return on Capital Employed (ROCE) | -21.21% | 3.79% | 20.78% | -0.45% | 5.43% |
| Return on Invested Capital (ROIC) | -17.59% | 3.65% | 13.30% | -0.43% | 5.25% |
| Return on Tangible Assets | -20.14% | -3.64% | 5.50% | -9.86% | 26.35% |
| Earnings Yield | -43.75% | -14.27% | 19.02% | -12.95% | 52.61% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.15 | 0.87 | 2.48 | 0.90 | 0.28 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 2.92 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 4.82 | 13.45 | 17.94 | 4.58 | 24.44 |
| Asset Turnover | 0.12 | 0.15 | 0.34 | 0.15 | 0.20 |
| Working Capital Turnover Ratio | 0.14 | 0.23 | 0.50 | 0.18 | 0.27 |
| Cash Conversion Cycle | 2457.21 | 417.94 | 147.11 | 406.88 | 1158.69 |
| Days of Sales Outstanding | 2457.21 | 417.94 | 147.11 | 406.88 | 1283.83 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 125.13 |
| Operating Cycle | 2457.21 | 417.94 | 147.11 | 406.88 | 1283.83 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.00 | -0.00 | 0.00 | -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 | -19.61 | -95.00 | 50.08 | -11.01 | 18.31 |
| Capital Expenditure Coverage Ratio | -19.61 | -95.00 | 50.08 | -11.01 | 18.31 |
| Operating Cash Flow Coverage Ratio | -2.88 | -1.98 | 0.97 | -0.61 | 0.61 |
| Operating Cash Flow to Sales Ratio | -0.42 | -0.34 | 0.35 | -0.43 | 0.31 |
| Free Cash Flow Yield | -11.16% | -20.49% | 40.31% | -8.91% | 11.59% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.33 | -7.01 | 5.26 | -7.72 | 1.90 |
| Price-to-Sales (P/S) Ratio | 3.99 | 1.70 | 0.86 | 5.25 | 2.53 |
| Price-to-Book (P/B) Ratio | 0.88 | 0.41 | 0.41 | 1.00 | 0.60 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -8.96 | -4.88 | 2.48 | -11.23 | 8.63 |
| Price-to-Operating Cash Flow Ratio | -9.41 | -4.93 | 2.43 | -12.25 | 8.15 |
| Price-to-Earnings Growth (PEG) Ratio | -0.01 | 0.04 | -0.03 | 0.06 | -0.01 |
| Enterprise Value Multiple | -1.72 | 8.99 | -0.45 | -7.51 | 1.42 |
| Enterprise Value | 9.08M | 3.98M | -1.59M | 16.03M | 11.12M |
| EV to EBITDA | -1.72 | 8.99 | -0.45 | -7.51 | 1.42 |
| EV to Sales | 2.88 | 0.80 | -0.15 | 4.02 | 1.99 |
| EV to Free Cash Flow | -6.48 | -2.30 | -0.43 | -8.61 | 6.76 |
| EV to Operating Cash Flow | -6.81 | -2.33 | -0.42 | -9.39 | 6.39 |
| Tangible Book Value Per Share | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Shareholders’ Equity Per Share | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | -0.11 | 0.28 | -0.12 | 0.01 |
| Revenue Per Share | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Net Income Per Share | -0.00 | -0.00 | 0.00 | -0.00 | 0.00 |
| Tax Burden | 0.84 | 1.11 | 0.72 | 1.12 | 0.99 |
| Interest Burden | 1.15 | -3.16 | 0.70 | 1.04 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.01 | 0.12 | 0.01 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.24 | 1.42 | 2.16 | 0.70 | 0.23 |
Currency in SGD
