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AV Promotions Holdings Limited (8419) Ratios
AV Promotions Holdings Limited Ratios
HK:8419's free cash flow for Q2 2026 was $1.83M. For the 2026 fiscal year, HK:8419's free cash flow was decreased by $-3.64M and operating cash flow was $5.47M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.82 | 0.87 | 0.93 | 0.89 | 1.29 |
| Quick Ratio | 0.82 | 0.87 | 0.93 | 0.49 | 1.29 |
| Cash Ratio | 0.06 | 0.12 | 0.05 | 0.08 | 0.14 |
| Solvency Ratio | 0.11 | 0.18 | 0.11 | -0.19 | 0.05 |
| Operating Cash Flow Ratio | 0.15 | 0.32 | 0.10 | 0.27 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 0.36 | 0.71 | 0.19 | 0.50 | 0.26 |
| Net Current Asset Value | $ -42.12M | $ -34.42M | $ -43.85M | $ -38.25M | $ 8.20M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.34 | 0.37 | 0.45 | 0.40 | 0.35 |
| Debt-to-Equity Ratio | 1.16 | 1.16 | 1.87 | 1.39 | 0.83 |
| Debt-to-Capital Ratio | 0.54 | 0.54 | 0.65 | 0.58 | 0.45 |
| Long-Term Debt-to-Capital Ratio | 0.26 | 0.23 | 0.23 | 0.17 | 0.15 |
| Financial Leverage Ratio | 3.44 | 3.16 | 4.13 | 3.45 | 2.35 |
| Debt Service Coverage Ratio | 0.40 | 0.55 | 0.34 | -0.32 | 0.16 |
| Interest Coverage Ratio | -0.15 | 0.61 | -0.97 | -9.68 | -1.44 |
| Debt to Market Cap | 2.31 | 3.21 | 1.92 | 1.53 | 1.15 |
| Interest Debt Per Share | 0.16 | 0.19 | 0.30 | 0.26 | 0.28 |
| Net Debt to EBITDA | 2.68 | 1.85 | 3.95 | -2.70 | 6.62 |
| Profitability Margins | |||||
| Gross Profit Margin | 23.02% | 23.38% | 15.64% | -18.67% | 15.56% |
| EBIT Margin | 0.29% | 7.03% | -4.71% | -55.15% | -3.33% |
| EBITDA Margin | 18.27% | 23.71% | 18.55% | -33.92% | 7.90% |
| Operating Profit Margin | -0.63% | 3.80% | -6.31% | -56.21% | -3.52% |
| Pretax Profit Margin | -3.76% | 0.80% | -11.21% | -60.96% | -5.79% |
| Net Profit Margin | -5.16% | 1.40% | -8.88% | -56.72% | -5.84% |
| Continuous Operations Profit Margin | -5.16% | 1.40% | -8.89% | -56.72% | -5.84% |
| Net Income Per EBT | 137.20% | 174.28% | 79.22% | 93.04% | 100.87% |
| EBT Per EBIT | 595.16% | 21.11% | 177.74% | 108.45% | 164.18% |
| Return on Assets (ROA) | -3.17% | 0.96% | -5.13% | -21.75% | -3.20% |
| Return on Equity (ROE) | -10.89% | 3.02% | -21.20% | -75.11% | -7.53% |
| Return on Capital Employed (ROCE) | -0.91% | 6.06% | -9.63% | -57.61% | -3.61% |
| Return on Invested Capital (ROIC) | -0.59% | 3.72% | -4.09% | -28.09% | -2.40% |
| Return on Tangible Assets | -3.17% | 0.96% | -5.13% | -21.75% | -3.20% |
| Earnings Yield | -21.75% | 8.64% | -25.35% | -84.70% | -11.20% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.15 | 3.66 | 2.13 | 1.59 | 1.69 |
| Payables Turnover | 1.80 | 2.14 | 2.27 | 2.11 | 3.50 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 1.82 | 0.00 |
| Fixed Asset Turnover | 1.19 | 1.37 | 1.38 | 0.86 | 1.67 |
| Asset Turnover | 0.61 | 0.68 | 0.58 | 0.38 | 0.55 |
| Working Capital Turnover Ratio | -6.66 | -10.20 | -9.81 | 7.82 | 3.20 |
| Cash Conversion Cycle | -87.42 | -71.14 | 10.48 | 257.72 | 111.05 |
| Days of Sales Outstanding | 115.86 | 99.79 | 171.52 | 230.27 | 215.34 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 200.77 | 0.00 |
| Days of Payables Outstanding | 203.29 | 170.93 | 161.04 | 173.32 | 104.29 |
| Operating Cycle | 115.86 | 99.79 | 171.52 | 431.04 | 215.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.04 | 0.08 | 0.04 | 0.10 | 0.05 |
| Free Cash Flow Per Share | -0.01 | 0.03 | 0.01 | 0.01 | -0.01 |
| Dividend Paid and CapEx Coverage Ratio | 0.81 | 1.62 | 1.66 | 1.13 | 0.90 |
| Capital Expenditure Coverage Ratio | 0.81 | 1.62 | 1.66 | 1.13 | 0.90 |
| Operating Cash Flow Coverage Ratio | 0.25 | 0.50 | 0.13 | 0.41 | 0.19 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.27 | 0.11 | 0.43 | 0.12 |
| Free Cash Flow Yield | -14.21% | 63.71% | 11.93% | 7.27% | -2.65% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -4.60 | 11.58 | -3.95 | -1.18 | -8.93 |
| Price-to-Sales (P/S) Ratio | 0.24 | 0.16 | 0.35 | 0.67 | 0.52 |
| Price-to-Book (P/B) Ratio | 0.50 | 0.35 | 0.84 | 0.89 | 0.67 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -7.04 | 1.57 | 8.38 | 13.76 | -37.79 |
| Price-to-Operating Cash Flow Ratio | 1.70 | 0.60 | 3.33 | 1.55 | 4.26 |
| Price-to-Earnings Growth (PEG) Ratio | 0.01 | -0.10 | 0.05 | -0.00 | 0.04 |
| Enterprise Value Multiple | 3.98 | 2.54 | 5.84 | -4.67 | 13.22 |
| Enterprise Value | 78.53M | 75.69M | 150.81M | 149.54M | 174.02M |
| EV to EBITDA | 3.98 | 2.54 | 5.84 | -4.67 | 13.22 |
| EV to Sales | 0.73 | 0.60 | 1.08 | 1.58 | 1.04 |
| EV to Free Cash Flow | -21.59 | 5.82 | 25.91 | 32.57 | -75.76 |
| EV to Operating Cash Flow | 5.20 | 2.23 | 10.31 | 3.66 | 8.54 |
| Tangible Book Value Per Share | 0.13 | 0.15 | 0.15 | 0.18 | 0.32 |
| Shareholders’ Equity Per Share | 0.13 | 0.15 | 0.15 | 0.18 | 0.32 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.37 | -0.74 | 0.21 | 0.07 | -0.01 |
| Revenue Per Share | 0.27 | 0.31 | 0.35 | 0.24 | 0.42 |
| Net Income Per Share | -0.01 | 0.00 | -0.03 | -0.13 | -0.02 |
| Tax Burden | 1.37 | 1.74 | 0.79 | 0.93 | 1.01 |
| Interest Burden | -12.80 | 0.11 | 2.38 | 1.11 | 1.74 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.23 | 0.20 | 0.17 | 0.26 | 0.16 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -2.71 | 19.29 | -1.18 | -0.71 | -2.11 |
Currency in HKD
