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Wing Fung Group Asia Limited (8526) Ratios
Wing Fung Group Asia Limited Ratios
HK:8526's free cash flow for Q2 2026 was $4.10M. For the 2026 fiscal year, HK:8526's free cash flow was increased by $0.00 and operating cash flow was $4.10M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.56 | 1.97 | 1.83 | 2.13 | 2.45 |
| Quick Ratio | 1.56 | 1.97 | 1.83 | 2.02 | 2.45 |
| Cash Ratio | 0.07 | 0.28 | 0.09 | 0.14 | 0.14 |
| Solvency Ratio | -0.36 | 0.02 | -0.54 | -0.12 | -0.27 |
| Operating Cash Flow Ratio | -0.23 | 0.21 | 0.12 | -0.16 | -0.12 |
| Short-Term Operating Cash Flow Coverage | -0.69 | 0.50 | 0.28 | -0.35 | -0.34 |
| Net Current Asset Value | $ 33.57M | $ 57.44M | $ 53.73M | $ 95.38M | $ 108.64M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.20 | 0.22 | 0.21 | 0.15 |
| Debt-to-Equity Ratio | 0.46 | 0.38 | 0.43 | 0.38 | 0.24 |
| Debt-to-Capital Ratio | 0.31 | 0.28 | 0.30 | 0.27 | 0.20 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 2.34 | 1.89 | 1.99 | 1.83 | 1.66 |
| Debt Service Coverage Ratio | -0.97 | 0.10 | -1.14 | -0.21 | -0.65 |
| Interest Coverage Ratio | -16.45 | 3.24 | -21.33 | -6.55 | -12.30 |
| Debt to Market Cap | 0.75 | 2.22 | 1.12 | 2.19 | 0.20 |
| Interest Debt Per Share | 0.13 | 0.16 | 0.19 | 0.25 | 0.20 |
| Net Debt to EBITDA | -0.73 | 1.85 | -0.60 | -2.41 | -0.78 |
| Profitability Margins | |||||
| Gross Profit Margin | 0.48% | 10.68% | 2.67% | 0.26% | -4.13% |
| EBIT Margin | -15.47% | 2.58% | -33.57% | -6.51% | -13.17% |
| EBITDA Margin | -15.31% | 2.67% | -32.74% | -5.96% | -12.48% |
| Operating Profit Margin | -11.86% | 2.58% | -33.57% | -6.51% | -13.17% |
| Pretax Profit Margin | -16.19% | 1.78% | -35.14% | -7.51% | -14.25% |
| Net Profit Margin | -15.12% | 0.61% | -31.34% | -6.09% | -12.48% |
| Continuous Operations Profit Margin | -15.12% | 0.61% | -31.34% | -6.09% | -12.48% |
| Net Income Per EBT | 93.39% | 34.02% | 89.19% | 81.06% | 87.62% |
| EBT Per EBIT | 136.44% | 69.09% | 104.69% | 115.27% | 108.13% |
| Return on Assets (ROA) | -21.00% | 0.85% | -27.45% | -6.01% | -11.60% |
| Return on Equity (ROE) | -49.20% | 1.61% | -54.68% | -11.02% | -19.30% |
| Return on Capital Employed (ROCE) | -38.61% | 6.83% | -58.37% | -11.79% | -20.35% |
| Return on Invested Capital (ROIC) | -24.76% | 1.69% | -36.47% | -6.93% | -14.34% |
| Return on Tangible Assets | -21.00% | 0.85% | -27.45% | -6.01% | -11.60% |
| Earnings Yield | -81.23% | 9.45% | -147.53% | -63.91% | -16.64% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.65 | 1.95 | 1.14 | 1.17 | 1.13 |
| Payables Turnover | 4.19 | 5.25 | 3.59 | 4.49 | 4.42 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 19.86 | 0.00 |
| Fixed Asset Turnover | 184.04 | 365.97 | 92.40 | 359.41 | 127.80 |
| Asset Turnover | 1.39 | 1.40 | 0.88 | 0.99 | 0.93 |
| Working Capital Turnover Ratio | 3.20 | 3.17 | 1.53 | 1.80 | 1.51 |
| Cash Conversion Cycle | 133.95 | 117.18 | 219.90 | 248.96 | 240.57 |
| Days of Sales Outstanding | 221.05 | 186.71 | 321.47 | 311.84 | 323.23 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 18.38 | 0.00 |
| Days of Payables Outstanding | 87.10 | 69.53 | 101.56 | 81.27 | 82.66 |
| Operating Cycle | 221.05 | 186.71 | 321.47 | 330.22 | 323.23 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.09 | 0.08 | 0.05 | -0.08 | -0.06 |
| Free Cash Flow Per Share | -0.09 | 0.08 | 0.05 | -0.08 | -0.06 |
| Dividend Paid and CapEx Coverage Ratio | -211.47 | 57.12 | 0.00 | -85.92 | -510.94 |
| Capital Expenditure Coverage Ratio | -211.47 | 57.12 | 0.00 | -85.92 | -510.94 |
| Operating Cash Flow Coverage Ratio | -0.68 | 0.50 | 0.27 | -0.35 | -0.33 |
| Operating Cash Flow to Sales Ratio | -0.10 | 0.07 | 0.07 | -0.07 | -0.05 |
| Free Cash Flow Yield | -51.75% | 109.20% | 31.29% | -77.87% | -7.03% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -1.19 | 10.59 | -0.68 | -1.56 | -6.01 |
| Price-to-Sales (P/S) Ratio | 0.19 | 0.06 | 0.21 | 0.10 | 0.75 |
| Price-to-Book (P/B) Ratio | 0.61 | 0.17 | 0.37 | 0.17 | 1.16 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1.93 | 0.92 | 3.20 | -1.28 | -14.23 |
| Price-to-Operating Cash Flow Ratio | -1.94 | 0.90 | 3.20 | -1.30 | -14.26 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -0.10 | -0.00 | 0.03 | 0.03 |
| Enterprise Value Multiple | -1.95 | 4.26 | -1.25 | -4.01 | -6.79 |
| Enterprise Value | 43.44M | 20.11M | 46.70M | 43.97M | 148.18M |
| EV to EBITDA | -1.95 | 4.26 | -1.25 | -4.01 | -6.79 |
| EV to Sales | 0.30 | 0.11 | 0.41 | 0.24 | 0.85 |
| EV to Free Cash Flow | -3.10 | 1.62 | 6.13 | -3.22 | -16.08 |
| EV to Operating Cash Flow | -3.11 | 1.59 | 6.13 | -3.26 | -16.11 |
| Tangible Book Value Per Share | 0.28 | 0.41 | 0.40 | 0.63 | 0.78 |
| Shareholders’ Equity Per Share | 0.28 | 0.41 | 0.40 | 0.63 | 0.78 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.07 | 0.66 | 0.11 | 0.19 | 0.12 |
| Revenue Per Share | 0.90 | 1.09 | 0.71 | 1.13 | 1.20 |
| Net Income Per Share | -0.14 | 0.01 | -0.22 | -0.07 | -0.15 |
| Tax Burden | 0.93 | 0.34 | 0.89 | 0.81 | 0.88 |
| Interest Burden | 1.05 | 0.69 | 1.05 | 1.15 | 1.08 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.13 | 0.08 | 0.16 | 0.10 | 0.10 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.59 | 11.77 | -0.21 | 0.98 | 0.37 |
Currency in HKD
