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AL Group Limited (8360) Ratios
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AL Group Limited Ratios
HK:8360's free cash flow for Q2 2026 was HK$-2.78M. For the 2026 fiscal year, HK:8360's free cash flow was increased by HK$0.00 and operating cash flow was HK$-2.78M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.64 | 1.54 | 1.88 | 0.86 | 1.08 |
| Quick Ratio | 1.64 | 1.54 | 1.88 | 0.86 | 1.09 |
| Cash Ratio | 0.76 | 0.92 | 1.00 | 0.21 | 0.50 |
| Solvency Ratio | -0.17 | -0.09 | -0.25 | -0.21 | -0.46 |
| Operating Cash Flow Ratio | -0.68 | -0.26 | 0.03 | -0.30 | -0.19 |
| Short-Term Operating Cash Flow Coverage | -1.06 | -0.44 | 0.16 | -5.00 | -1.71 |
| Net Current Asset Value | HK$ -56.11M | HK$ -21.09M | HK$ -3.73M | HK$ -19.41M | HK$ -4.25M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 1.07 | 0.81 | 0.62 | 0.29 | 0.25 |
| Debt-to-Equity Ratio | -3.72 | -7.48 | 5437.50 | 1.79 | 0.70 |
| Debt-to-Capital Ratio | 1.37 | 1.15 | 1.00 | 0.64 | 0.41 |
| Long-Term Debt-to-Capital Ratio | 1.67 | 1.31 | 1.00 | 0.56 | 0.27 |
| Financial Leverage Ratio | -3.48 | -9.22 | 8798.33 | 6.12 | 2.81 |
| Debt Service Coverage Ratio | -0.15 | -0.18 | -1.73 | -3.03 | -3.23 |
| Interest Coverage Ratio | -0.42 | -2.38 | -7.84 | -10.29 | -8.08 |
| Debt to Market Cap | 1.57 | 0.38 | 0.10 | 0.05 | 0.18 |
| Interest Debt Per Share | 0.51 | 0.23 | 0.10 | 0.05 | 0.12 |
| Net Debt to EBITDA | -8.44 | -4.34 | -0.53 | -0.24 | 0.32 |
| Profitability Margins | |||||
| Gross Profit Margin | 1.15% | 2.65% | -7.70% | 10.93% | 16.10% |
| EBIT Margin | -15.44% | -11.09% | -22.88% | -13.56% | -34.60% |
| EBITDA Margin | -14.14% | -9.72% | -19.07% | -11.52% | -31.92% |
| Operating Profit Margin | -15.44% | -11.37% | -23.14% | -13.17% | -34.51% |
| Pretax Profit Margin | -40.41% | -15.77% | -27.59% | -14.84% | -38.87% |
| Net Profit Margin | -40.98% | -17.15% | -24.85% | -12.79% | -29.53% |
| Continuous Operations Profit Margin | -41.21% | -16.47% | -27.65% | -14.84% | -38.76% |
| Net Income Per EBT | 101.41% | 108.74% | 90.07% | 86.20% | 75.97% |
| EBT Per EBIT | 261.75% | 138.70% | 119.20% | 112.71% | 112.63% |
| Return on Assets (ROA) | -22.32% | -11.24% | -30.04% | -32.73% | -49.34% |
| Return on Equity (ROE) | 77.59% | 103.65% | -264283.33% | -200.19% | -138.51% |
| Return on Capital Employed (ROCE) | -18.67% | -17.85% | -55.54% | 448.32% | -360.43% |
| Return on Invested Capital (ROIC) | -10.46% | -9.71% | -45.68% | -3764.08% | -209.61% |
| Return on Tangible Assets | -23.60% | -12.18% | -30.04% | -32.73% | -50.20% |
| Earnings Yield | -32.85% | -5.21% | -5.18% | -5.42% | -40.35% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.45 | 4.04 | 3.88 | 3.71 | 3.58 |
| Payables Turnover | 3.79 | 5.75 | 13.52 | 18.84 | 7.60 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | -139.98 |
| Fixed Asset Turnover | 86.51 | 145.28 | 68.18 | 57.26 | 33.63 |
| Asset Turnover | 0.54 | 0.66 | 1.21 | 2.56 | 1.67 |
| Working Capital Turnover Ratio | 1.91 | 2.40 | 8.39 | -80.89 | 10.75 |
| Cash Conversion Cycle | 155.88 | 26.82 | 67.02 | 79.11 | 51.18 |
| Days of Sales Outstanding | 252.08 | 90.26 | 94.01 | 98.48 | 101.83 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | -2.61 |
| Days of Payables Outstanding | 96.20 | 63.43 | 27.00 | 19.37 | 48.04 |
| Operating Cycle | 252.08 | 90.26 | 94.01 | 98.48 | 99.22 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.15 | -0.04 | 0.00 | -0.05 | -0.06 |
| Free Cash Flow Per Share | -0.15 | -0.04 | 0.00 | -0.05 | -0.07 |
| Dividend Paid and CapEx Coverage Ratio | -409.22 | -46.96 | 19.23 | -15.68 | -9.46 |
| Capital Expenditure Coverage Ratio | -409.22 | -46.96 | 19.23 | -15.68 | -9.46 |
| Operating Cash Flow Coverage Ratio | -0.35 | -0.19 | 0.03 | -1.11 | -0.64 |
| Operating Cash Flow to Sales Ratio | -0.69 | -0.23 | 0.01 | -0.13 | -0.10 |
| Free Cash Flow Yield | -55.48% | -7.28% | 0.26% | -5.72% | -14.41% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -3.05 | -19.19 | -19.31 | -18.45 | -2.48 |
| Price-to-Sales (P/S) Ratio | 1.25 | 3.29 | 4.80 | 2.36 | 0.73 |
| Price-to-Book (P/B) Ratio | -2.36 | -19.90 | 51038.82 | 36.94 | 3.43 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1.80 | -13.74 | 381.84 | -17.49 | -6.94 |
| Price-to-Operating Cash Flow Ratio | -1.81 | -14.03 | 361.98 | -18.61 | -7.67 |
| Price-to-Earnings Growth (PEG) Ratio | -0.02 | 0.66 | 1.52 | 0.25 | 0.04 |
| Enterprise Value Multiple | -17.27 | -38.21 | -25.69 | -20.73 | -1.97 |
| Enterprise Value | 193.88M | 243.84M | 312.68M | 334.51M | 68.96M |
| EV to EBITDA | -17.27 | -38.21 | -25.69 | -20.73 | -1.97 |
| EV to Sales | 2.44 | 3.71 | 4.90 | 2.39 | 0.63 |
| EV to Free Cash Flow | -3.53 | -15.50 | 389.88 | -17.70 | -5.97 |
| EV to Operating Cash Flow | -3.54 | -15.83 | 369.60 | -18.83 | -6.61 |
| Tangible Book Value Per Share | -0.14 | -0.05 | -0.00 | -0.04 | 0.00 |
| Shareholders’ Equity Per Share | -0.12 | -0.03 | 0.00 | 0.03 | 0.14 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.02 | -0.04 | -0.00 | -0.00 | 0.00 |
| Revenue Per Share | 0.22 | 0.18 | 0.18 | 0.39 | 0.64 |
| Net Income Per Share | -0.09 | -0.03 | -0.04 | -0.05 | -0.19 |
| Tax Burden | 1.01 | 1.09 | 0.90 | 0.86 | 0.76 |
| Interest Burden | 2.62 | 1.42 | 1.21 | 1.09 | 1.12 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.17 | 0.02 | 0.04 | 0.02 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.07 | 0.00 | 0.00 |
| Income Quality | 1.69 | 1.49 | -0.05 | 0.85 | 0.25 |
Currency in HKD
