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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.

Financial ratios
RatiosDec 25Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio1.641.541.880.861.08
Quick Ratio1.641.541.880.861.09
Cash Ratio0.760.921.000.210.50
Solvency Ratio-0.17-0.09-0.25-0.21-0.46
Operating Cash Flow Ratio-0.68-0.260.03-0.30-0.19
Short-Term Operating Cash Flow Coverage-1.06-0.440.16-5.00-1.71
Net Current Asset ValueHK$ -56.11MHK$ -21.09MHK$ -3.73MHK$ -19.41MHK$ -4.25M
Leverage Ratios
Debt-to-Assets Ratio1.070.810.620.290.25
Debt-to-Equity Ratio-3.72-7.485437.501.790.70
Debt-to-Capital Ratio1.371.151.000.640.41
Long-Term Debt-to-Capital Ratio1.671.311.000.560.27
Financial Leverage Ratio-3.48-9.228798.336.122.81
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 Cap1.570.380.100.050.18
Interest Debt Per Share0.510.230.100.050.12
Net Debt to EBITDA-8.44-4.34-0.53-0.240.32
Profitability Margins
Gross Profit Margin1.15%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 EBT101.41%108.74%90.07%86.20%75.97%
EBT Per EBIT261.75%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 Turnover1.454.043.883.713.58
Payables Turnover3.795.7513.5218.847.60
Inventory Turnover0.000.000.000.00-139.98
Fixed Asset Turnover86.51145.2868.1857.2633.63
Asset Turnover0.540.661.212.561.67
Working Capital Turnover Ratio1.912.408.39-80.8910.75
Cash Conversion Cycle155.8826.8267.0279.1151.18
Days of Sales Outstanding252.0890.2694.0198.48101.83
Days of Inventory Outstanding0.000.000.000.00-2.61
Days of Payables Outstanding96.2063.4327.0019.3748.04
Operating Cycle252.0890.2694.0198.4899.22
Cash Flow Ratios
Operating Cash Flow Per Share-0.15-0.040.00-0.05-0.06
Free Cash Flow Per Share-0.15-0.040.00-0.05-0.07
Dividend Paid and CapEx Coverage Ratio-409.22-46.9619.23-15.68-9.46
Capital Expenditure Coverage Ratio-409.22-46.9619.23-15.68-9.46
Operating Cash Flow Coverage Ratio-0.35-0.190.03-1.11-0.64
Operating Cash Flow to Sales Ratio-0.69-0.230.01-0.13-0.10
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) Ratio1.253.294.802.360.73
Price-to-Book (P/B) Ratio-2.36-19.9051038.8236.943.43
Price-to-Free Cash Flow (P/FCF) Ratio-1.80-13.74381.84-17.49-6.94
Price-to-Operating Cash Flow Ratio-1.81-14.03361.98-18.61-7.67
Price-to-Earnings Growth (PEG) Ratio-0.020.661.520.250.04
Enterprise Value Multiple-17.27-38.21-25.69-20.73-1.97
Enterprise Value193.88M243.84M312.68M334.51M68.96M
EV to EBITDA-17.27-38.21-25.69-20.73-1.97
EV to Sales2.443.714.902.390.63
EV to Free Cash Flow-3.53-15.50389.88-17.70-5.97
EV to Operating Cash Flow-3.54-15.83369.60-18.83-6.61
Tangible Book Value Per Share-0.14-0.05-0.00-0.040.00
Shareholders’ Equity Per Share-0.12-0.030.000.030.14
Tax and Other Ratios
Effective Tax Rate-0.02-0.04-0.00-0.000.00
Revenue Per Share0.220.180.180.390.64
Net Income Per Share-0.09-0.03-0.04-0.05-0.19
Tax Burden1.011.090.900.860.76
Interest Burden2.621.421.211.091.12
Research & Development to Revenue0.000.000.000.000.00
SG&A to Revenue0.170.020.040.020.03
Stock-Based Compensation to Revenue0.000.000.070.000.00
Income Quality1.691.49-0.050.850.25

Currency in HKD