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Asia Pioneer Entertainment Holdings Ltd. (8400) Ratios
Asia Pioneer Entertainment Holdings Ltd. Ratios
HK:8400's free cash flow for Q2 2026 was $3.21M. For the 2026 fiscal year, HK:8400's free cash flow was decreased by $-279.46K and operating cash flow was $3.48M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 3.53 | 2.61 | 1.78 | 3.15 | 4.33 |
| Quick Ratio | 3.05 | 2.29 | 1.56 | 2.78 | 3.84 |
| Cash Ratio | 1.32 | 0.81 | 0.75 | 1.82 | 3.26 |
| Solvency Ratio | 0.95 | 0.54 | 0.02 | -1.84 | -2.12 |
| Operating Cash Flow Ratio | 1.16 | 0.34 | 0.09 | -2.04 | -1.59 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.00 | -8.09 |
| Net Current Asset Value | $ 22.63M | $ 14.44M | $ 9.20M | $ 14.80M | $ 29.98M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.10 | 0.13 | 0.04 | 0.06 |
| Debt-to-Equity Ratio | 0.07 | 0.16 | 0.29 | 0.06 | 0.07 |
| Debt-to-Capital Ratio | 0.07 | 0.14 | 0.23 | 0.05 | 0.07 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.35 | 1.59 | 2.21 | 1.41 | 1.30 |
| Debt Service Coverage Ratio | 64.33 | 27.82 | 4.96 | -147.63 | -13.83 |
| Interest Coverage Ratio | 44.97 | 11.16 | -24.59 | -179.39 | -246.01 |
| Debt to Market Cap | 0.00 | 0.00 | 0.00 | 0.00 | 0.04 |
| Interest Debt Per Share | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Debt to EBITDA | -1.14 | -0.90 | -292.05 | 0.81 | 1.33 |
| Profitability Margins | |||||
| Gross Profit Margin | 45.25% | 45.19% | 36.67% | -1.33% | 11.14% |
| EBIT Margin | 9.39% | 5.48% | -7.79% | -148.27% | -301.19% |
| EBITDA Margin | 13.29% | 10.68% | 0.09% | -137.96% | -270.42% |
| Operating Profit Margin | 9.39% | 5.25% | -8.49% | -156.85% | -275.93% |
| Pretax Profit Margin | 9.17% | 5.01% | -8.14% | -149.14% | -302.31% |
| Net Profit Margin | 9.32% | 7.41% | -6.51% | -140.27% | -302.31% |
| Continuous Operations Profit Margin | 9.32% | 7.41% | -6.51% | -140.27% | -302.31% |
| Net Income Per EBT | 101.61% | 147.95% | 80.01% | 94.05% | 100.00% |
| EBT Per EBIT | 97.65% | 95.35% | 95.88% | 95.08% | 109.56% |
| Return on Assets (ROA) | 17.35% | 11.76% | -5.37% | -57.40% | -53.96% |
| Return on Equity (ROE) | 23.39% | 18.71% | -11.84% | -80.69% | -69.91% |
| Return on Capital Employed (ROCE) | 23.45% | 12.18% | -12.72% | -88.48% | -62.69% |
| Return on Invested Capital (ROIC) | 22.01% | 11.24% | -9.30% | -80.22% | -56.63% |
| Return on Tangible Assets | 17.35% | 11.76% | -5.37% | -57.40% | -53.96% |
| Earnings Yield | 16.15% | 8.00% | -4.39% | -54.60% | -53.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.75 | 6.07 | 3.89 | 4.42 | 10.86 |
| Payables Turnover | 11.23 | 7.44 | 5.26 | 13.72 | 19.70 |
| Inventory Turnover | 8.25 | 8.70 | 5.27 | 4.07 | 1.52 |
| Fixed Asset Turnover | 23.67 | 11.33 | 4.42 | 3.17 | 2.61 |
| Asset Turnover | 1.86 | 1.59 | 0.82 | 0.41 | 0.18 |
| Working Capital Turnover Ratio | 3.38 | 3.51 | 2.13 | 0.46 | 0.18 |
| Cash Conversion Cycle | 45.70 | 53.03 | 93.67 | 145.69 | 255.88 |
| Days of Sales Outstanding | 33.97 | 60.11 | 93.75 | 82.56 | 33.60 |
| Days of Inventory Outstanding | 44.22 | 41.95 | 69.28 | 89.73 | 240.81 |
| Days of Payables Outstanding | 32.49 | 49.03 | 69.36 | 26.60 | 18.53 |
| Operating Cycle | 78.19 | 102.06 | 163.03 | 172.29 | 274.40 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.01 | 0.00 | 0.00 | -0.01 | -0.01 |
| Free Cash Flow Per Share | 0.01 | 0.00 | 0.00 | -0.02 | -0.02 |
| Dividend Paid and CapEx Coverage Ratio | 26.73 | 10.45 | 16.18 | -15.31 | -5.74 |
| Capital Expenditure Coverage Ratio | 26.73 | 10.45 | 16.18 | -15.31 | -5.74 |
| Operating Cash Flow Coverage Ratio | 5.68 | 1.06 | 0.31 | -13.63 | -6.09 |
| Operating Cash Flow to Sales Ratio | 0.16 | 0.07 | 0.05 | -1.37 | -1.91 |
| Free Cash Flow Yield | 26.40% | 6.59% | 3.14% | -56.89% | -39.72% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.23 | 12.50 | -22.76 | -1.83 | -1.86 |
| Price-to-Sales (P/S) Ratio | 0.58 | 0.93 | 1.48 | 2.57 | 5.63 |
| Price-to-Book (P/B) Ratio | 1.45 | 2.34 | 2.69 | 1.48 | 1.30 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.79 | 15.17 | 31.87 | -1.76 | -2.52 |
| Price-to-Operating Cash Flow Ratio | 3.65 | 13.72 | 29.90 | -1.87 | -2.96 |
| Price-to-Earnings Growth (PEG) Ratio | 0.10 | -0.04 | 0.26 | 0.05 | 0.07 |
| Enterprise Value Multiple | 3.20 | 7.77 | 1431.35 | -1.05 | -0.75 |
| Enterprise Value | 27.99M | 42.10M | 36.54M | 15.21M | 15.51M |
| EV to EBITDA | 3.20 | 7.77 | 1431.35 | -1.05 | -0.75 |
| EV to Sales | 0.43 | 0.83 | 1.23 | 1.45 | 2.03 |
| EV to Free Cash Flow | 2.79 | 13.59 | 26.47 | -0.99 | -0.91 |
| EV to Operating Cash Flow | 2.68 | 12.29 | 24.83 | -1.06 | -1.07 |
| Tangible Book Value Per Share | 0.03 | 0.02 | 0.02 | 0.02 | 0.03 |
| Shareholders’ Equity Per Share | 0.03 | 0.02 | 0.02 | 0.02 | 0.03 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.02 | -0.48 | 0.20 | 0.06 | -0.23 |
| Revenue Per Share | 0.07 | 0.05 | 0.03 | 0.01 | 0.01 |
| Net Income Per Share | 0.01 | 0.00 | -0.00 | -0.01 | -0.02 |
| Tax Burden | 1.02 | 1.48 | 0.80 | 0.94 | 1.00 |
| Interest Burden | 0.98 | 0.91 | 1.04 | 1.01 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| SG&A to Revenue | 0.35 | 0.40 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.70 | 0.91 | -0.76 | 0.92 | 0.63 |
Currency in HKD
