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MS Concept Ltd. (8447) Ratios
MS Concept Ltd. Ratios
HK:8447's free cash flow for Q4 2025 was $13.45M. For the 2025 fiscal year, HK:8447's free cash flow was decreased by $-1.80M and operating cash flow was $15.24M. See a summary of the company’s cash flow.
| Ratios | Mar 25 | Mar 24 | Mar 23 | Mar 22 | Mar 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.76 | 0.59 | 0.77 | 0.96 | 0.86 |
| Quick Ratio | 0.75 | 0.58 | 0.75 | 0.95 | 0.85 |
| Cash Ratio | 0.52 | 0.32 | 0.51 | 0.81 | 0.63 |
| Solvency Ratio | 0.41 | 0.22 | -0.14 | 0.52 | 0.45 |
| Operating Cash Flow Ratio | 0.69 | 0.60 | 0.53 | 1.08 | 0.59 |
| Short-Term Operating Cash Flow Coverage | 1.61 | 0.00 | 0.00 | 19.04 | 3.67 |
| Net Current Asset Value | $ -41.41M | $ -48.62M | $ -62.23M | $ -31.02M | $ -34.32M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.54 | 0.58 | 0.59 | 0.46 | 0.52 |
| Debt-to-Equity Ratio | 3.23 | 4.83 | 2.81 | 1.31 | 1.42 |
| Debt-to-Capital Ratio | 0.76 | 0.83 | 0.74 | 0.57 | 0.59 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 6.03 | 8.40 | 4.77 | 2.86 | 2.73 |
| Debt Service Coverage Ratio | 1.54 | 4.41 | -4.06 | 6.54 | 3.52 |
| Interest Coverage Ratio | 2.02 | -1.57 | 10.83 | 0.27 | -3.41 |
| Debt to Market Cap | 0.26 | 0.00 | 0.00 | 0.06 | 0.13 |
| Interest Debt Per Share | 0.05 | 0.06 | 0.08 | 0.07 | 0.06 |
| Net Debt to EBITDA | 0.71 | 1.44 | -4.20 | 0.28 | 0.88 |
| Profitability Margins | |||||
| Gross Profit Margin | 23.34% | 59.14% | 61.63% | 20.67% | 29.41% |
| EBIT Margin | 3.44% | -4.21% | -7.01% | 3.78% | -1.08% |
| EBITDA Margin | 14.95% | 9.63% | -5.26% | 20.20% | 17.78% |
| Operating Profit Margin | 2.92% | -3.23% | 13.90% | 0.46% | -4.99% |
| Pretax Profit Margin | 1.99% | -6.27% | -8.30% | 2.08% | -2.54% |
| Net Profit Margin | 1.73% | -6.79% | -8.24% | 1.58% | -2.41% |
| Continuous Operations Profit Margin | 1.73% | -6.79% | -8.24% | 1.58% | -2.41% |
| Net Income Per EBT | 87.06% | 108.20% | 99.35% | 76.07% | 94.94% |
| EBT Per EBIT | 68.10% | 193.90% | -59.70% | 452.69% | 50.93% |
| Return on Assets (ROA) | 4.52% | -18.79% | -13.88% | 2.97% | -4.20% |
| Return on Equity (ROE) | 27.25% | -157.78% | -66.22% | 8.49% | -11.45% |
| Return on Capital Employed (ROCE) | 15.05% | -21.92% | 40.74% | 1.53% | -14.32% |
| Return on Invested Capital (ROIC) | 9.23% | -12.49% | 28.45% | 0.80% | -9.13% |
| Return on Tangible Assets | 4.52% | -18.79% | -13.88% | 2.97% | -4.20% |
| Earnings Yield | 5.44% | -41.95% | -38.77% | 7.48% | -8.74% |
| Efficiency Ratios | |||||
| Receivables Turnover | 62.48 | 24.29 | 81.93 | 287.51 | 989.46 |
| Payables Turnover | 12.01 | 5.77 | 4.91 | 11.73 | 25.73 |
| Inventory Turnover | 456.68 | 206.70 | 102.00 | 293.42 | 347.54 |
| Fixed Asset Turnover | 4.90 | 5.01 | 2.91 | 3.94 | 3.37 |
| Asset Turnover | 2.61 | 2.77 | 1.68 | 1.88 | 1.74 |
| Working Capital Turnover Ratio | -14.41 | -14.30 | -29.09 | -58.35 | -341.77 |
| Cash Conversion Cycle | -23.76 | -46.50 | -66.28 | -28.62 | -12.76 |
| Days of Sales Outstanding | 5.84 | 15.03 | 4.45 | 1.27 | 0.37 |
| Days of Inventory Outstanding | 0.80 | 1.77 | 3.58 | 1.24 | 1.05 |
| Days of Payables Outstanding | 30.40 | 63.29 | 74.31 | 31.13 | 14.18 |
| Operating Cycle | 6.64 | 16.79 | 8.03 | 2.51 | 1.42 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.03 | 0.03 | 0.03 | 0.06 | 0.03 |
| Free Cash Flow Per Share | 0.03 | 0.03 | 0.02 | 0.06 | 0.02 |
| Dividend Paid and CapEx Coverage Ratio | 17.15 | 17.77 | 4.98 | 13.01 | 4.10 |
| Capital Expenditure Coverage Ratio | 17.15 | 17.77 | 4.98 | 13.01 | 4.10 |
| Operating Cash Flow Coverage Ratio | 0.64 | 0.62 | 0.38 | 1.02 | 0.44 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.13 | 0.13 | 0.25 | 0.13 |
| Free Cash Flow Yield | 38.72% | 74.72% | 50.53% | 109.18% | 36.32% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 18.29 | -2.38 | -2.58 | 13.36 | -11.44 |
| Price-to-Sales (P/S) Ratio | 0.32 | 0.16 | 0.21 | 0.21 | 0.28 |
| Price-to-Book (P/B) Ratio | 5.01 | 3.76 | 1.71 | 1.13 | 1.31 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.58 | 1.34 | 1.98 | 0.92 | 2.75 |
| Price-to-Operating Cash Flow Ratio | 2.43 | 1.26 | 1.58 | 0.85 | 2.08 |
| Price-to-Earnings Growth (PEG) Ratio | -0.15 | 0.32 | 0.00 | -0.07 | 0.05 |
| Enterprise Value Multiple | 2.84 | 3.12 | -8.24 | 1.33 | 2.43 |
| Enterprise Value | 100.02M | 76.15M | 97.92M | 67.30M | 87.71M |
| EV to EBITDA | 2.84 | 3.12 | -8.24 | 1.33 | 2.43 |
| EV to Sales | 0.42 | 0.30 | 0.43 | 0.27 | 0.43 |
| EV to Free Cash Flow | 3.44 | 2.49 | 4.04 | 1.16 | 4.31 |
| EV to Operating Cash Flow | 3.24 | 2.35 | 3.23 | 1.07 | 3.26 |
| Tangible Book Value Per Share | 0.01 | 0.01 | 0.03 | 0.05 | 0.04 |
| Shareholders’ Equity Per Share | 0.01 | 0.01 | 0.03 | 0.05 | 0.04 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.13 | -0.08 | 0.01 | 0.24 | 0.05 |
| Revenue Per Share | 0.24 | 0.25 | 0.23 | 0.25 | 0.20 |
| Net Income Per Share | 0.00 | -0.02 | -0.02 | 0.00 | -0.00 |
| Tax Burden | 0.87 | 1.08 | 0.99 | 0.76 | 0.95 |
| Interest Burden | 0.58 | 1.49 | 1.18 | 0.55 | 2.36 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.20 | 0.09 | 0.09 | 0.09 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 7.55 | -2.04 | -1.63 | 15.80 | -5.22 |
Currency in HKD