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China Oral Industry Group Holdings Limited (8406) Ratios
China Oral Industry Group Holdings Limited Ratios
HK:8406's free cash flow for Q2 2026 was $-23.68M. For the 2026 fiscal year, HK:8406's free cash flow was increased by $0.00 and operating cash flow was $-23.68M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.76 | 2.08 | 2.44 | 2.83 | 2.58 |
| Quick Ratio | 1.82 | 1.43 | 1.53 | 2.03 | 1.36 |
| Cash Ratio | 0.72 | 0.62 | 0.83 | 0.55 | 0.39 |
| Solvency Ratio | -0.56 | -0.15 | -0.17 | -0.41 | 0.01 |
| Operating Cash Flow Ratio | -0.85 | -0.06 | 0.46 | 0.52 | -0.29 |
| Short-Term Operating Cash Flow Coverage | -9.90 | -8.46 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | $ 84.02M | $ 95.20M | $ 85.43M | $ 84.82M | $ 83.77M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.11 | 0.02 | 0.08 | 0.08 | 0.10 |
| Debt-to-Equity Ratio | 0.18 | 0.04 | 0.14 | 0.13 | 0.17 |
| Debt-to-Capital Ratio | 0.15 | 0.04 | 0.12 | 0.11 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 1.72 | 1.89 | 1.76 | 1.55 | 1.71 |
| Debt Service Coverage Ratio | -4.93 | -5.44 | -12.58 | -16.47 | 2.04 |
| Interest Coverage Ratio | -72.73 | -12.53 | -12.37 | -19.04 | 3.27 |
| Debt to Market Cap | 0.06 | 0.01 | 0.00 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.01 | 0.00 | 0.02 | 0.02 | 0.03 |
| Net Debt to EBITDA | 0.85 | 6.74 | 3.33 | 0.50 | -0.63 |
| Profitability Margins | |||||
| Gross Profit Margin | 8.43% | 16.13% | 16.20% | 8.27% | 20.30% |
| EBIT Margin | -17.88% | -4.09% | -10.42% | -16.07% | 2.16% |
| EBITDA Margin | -15.70% | -3.36% | -7.52% | -12.88% | 3.03% |
| Operating Profit Margin | -17.88% | -4.09% | -7.52% | -14.40% | 2.16% |
| Pretax Profit Margin | -25.94% | -7.12% | -11.03% | -16.83% | 0.96% |
| Net Profit Margin | -25.48% | -7.12% | -11.16% | -16.40% | -0.72% |
| Continuous Operations Profit Margin | -25.48% | -7.12% | -11.16% | -16.40% | -0.72% |
| Net Income Per EBT | 98.22% | 100.00% | 101.18% | 97.44% | -75.24% |
| EBT Per EBIT | 145.12% | 174.18% | 146.63% | 116.88% | 44.49% |
| Return on Assets (ROA) | -25.69% | -8.12% | -10.14% | -18.26% | -1.05% |
| Return on Equity (ROE) | -44.15% | -15.34% | -17.80% | -28.30% | -1.80% |
| Return on Capital Employed (ROCE) | -27.06% | -8.53% | -10.79% | -22.34% | 4.62% |
| Return on Invested Capital (ROIC) | -25.48% | -8.28% | -10.33% | -21.07% | -3.38% |
| Return on Tangible Assets | -26.99% | -8.46% | -11.00% | -18.29% | -1.05% |
| Earnings Yield | -56.67% | -14.94% | -19.47% | -16.52% | -0.38% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.24 | 6.84 | 9.43 | 9.35 | 6.41 |
| Payables Turnover | 9.26 | 12.04 | 4.85 | 8.66 | 6.28 |
| Inventory Turnover | 2.94 | 3.27 | 2.29 | 4.49 | 2.95 |
| Fixed Asset Turnover | 41.44 | 59.65 | 34.35 | 16.93 | 8.57 |
| Asset Turnover | 1.01 | 1.14 | 0.91 | 1.11 | 1.45 |
| Working Capital Turnover Ratio | 1.70 | 2.36 | 1.71 | 2.11 | 2.92 |
| Cash Conversion Cycle | 154.54 | 134.73 | 122.77 | 78.12 | 122.58 |
| Days of Sales Outstanding | 69.67 | 53.38 | 38.72 | 39.05 | 56.95 |
| Days of Inventory Outstanding | 124.28 | 111.67 | 159.27 | 81.20 | 123.75 |
| Days of Payables Outstanding | 39.40 | 30.32 | 75.22 | 42.13 | 58.12 |
| Operating Cycle | 193.94 | 165.04 | 197.99 | 120.26 | 180.70 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.03 | -0.01 | 0.03 | 0.03 | -0.02 |
| Free Cash Flow Per Share | -0.04 | -0.01 | 0.03 | 0.02 | -0.03 |
| Dividend Paid and CapEx Coverage Ratio | -12.47 | -102.09 | 15.91 | 2.12 | -10.16 |
| Capital Expenditure Coverage Ratio | -12.47 | -102.09 | 15.91 | 2.12 | -10.16 |
| Operating Cash Flow Coverage Ratio | -2.69 | -1.22 | 2.15 | 1.78 | -0.96 |
| Operating Cash Flow to Sales Ratio | -0.28 | -0.02 | 0.19 | 0.13 | -0.06 |
| Free Cash Flow Yield | -67.72% | -5.25% | 30.67% | 7.06% | -3.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -1.76 | -6.69 | -5.14 | -6.05 | -265.74 |
| Price-to-Sales (P/S) Ratio | 0.45 | 0.48 | 0.57 | 0.99 | 1.92 |
| Price-to-Book (P/B) Ratio | 0.78 | 1.03 | 0.91 | 1.71 | 4.77 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1.48 | -19.06 | 3.26 | 14.16 | -26.95 |
| Price-to-Operating Cash Flow Ratio | -1.60 | -19.24 | 3.06 | 7.49 | -29.61 |
| Price-to-Earnings Growth (PEG) Ratio | -0.02 | 0.27 | 0.09 | -0.00 | 2.43 |
| Enterprise Value Multiple | -2.01 | -7.42 | -4.30 | -7.21 | 62.71 |
| Enterprise Value | 53.01M | 57.64M | 53.93M | 197.32M | 561.22M |
| EV to EBITDA | -2.01 | -7.42 | -4.30 | -7.21 | 62.71 |
| EV to Sales | 0.32 | 0.25 | 0.32 | 0.93 | 1.90 |
| EV to Free Cash Flow | -1.04 | -9.99 | 1.84 | 13.24 | -26.69 |
| EV to Operating Cash Flow | -1.12 | -10.08 | 1.72 | 7.01 | -29.31 |
| Tangible Book Value Per Share | 0.07 | 0.09 | 0.09 | 0.15 | 0.15 |
| Shareholders’ Equity Per Share | 0.07 | 0.10 | 0.11 | 0.15 | 0.15 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.02 | 0.00 | -0.01 | 0.03 | 1.75 |
| Revenue Per Share | 0.12 | 0.21 | 0.17 | 0.26 | 0.37 |
| Net Income Per Share | -0.03 | -0.01 | -0.02 | -0.04 | -0.00 |
| Tax Burden | 0.98 | 1.00 | 1.01 | 0.97 | -0.75 |
| Interest Burden | 1.45 | 1.74 | 1.06 | 1.05 | 0.44 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.13 | 0.20 | 0.12 | 0.11 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.14 | 0.35 | -1.70 | -0.79 | -6.75 |
Currency in CNY