China Everbright (257N) Ratios
China Everbright Ratios
MX:257N's free cash flow for Q2 2026 was $2.38B. For the 2026 fiscal year, MX:257N's free cash flow was decreased by $-190.71M and operating cash flow was $2.57B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.07 | 1.34 | 1.14 | 1.07 | 1.24 |
| Quick Ratio | 1.05 | 1.31 | 1.12 | 1.05 | 1.21 |
| Cash Ratio | 0.22 | 0.22 | 0.20 | 0.25 | 0.38 |
| Solvency Ratio | 0.05 | 0.05 | 0.05 | 0.05 | 0.06 |
| Operating Cash Flow Ratio | 0.26 | 0.19 | 0.06 | 0.09 | -0.04 |
| Short-Term Operating Cash Flow Coverage | 0.41 | 0.36 | 0.11 | 0.20 | -0.11 |
| Net Current Asset Value | $ -74.33B | $ -71.84B | $ -76.51B | $ -82.01B | $ -86.66B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.51 | 0.49 | 0.50 | 0.50 | 0.50 |
| Debt-to-Equity Ratio | 1.85 | 1.67 | 1.76 | 1.86 | 1.91 |
| Debt-to-Capital Ratio | 0.65 | 0.62 | 0.64 | 0.65 | 0.66 |
| Long-Term Debt-to-Capital Ratio | 0.56 | 0.57 | 0.57 | 0.59 | 0.62 |
| Financial Leverage Ratio | 3.62 | 3.38 | 3.51 | 3.75 | 3.87 |
| Debt Service Coverage Ratio | 0.30 | 0.42 | 0.41 | 0.46 | 0.74 |
| Interest Coverage Ratio | 3.52 | 2.64 | 2.98 | 3.04 | 4.30 |
| Debt to Market Cap | 3.26 | 3.85 | 6.11 | 4.41 | 2.58 |
| Interest Debt Per Share | 16.08 | 15.41 | 15.98 | 15.99 | 16.64 |
| Net Debt to EBITDA | 8.06 | 8.30 | 6.73 | 6.63 | 5.66 |
| Profitability Margins | |||||
| Gross Profit Margin | 40.28% | 38.13% | 43.04% | 38.49% | 33.00% |
| EBIT Margin | 30.65% | 25.98% | 33.12% | 28.40% | 26.49% |
| EBITDA Margin | 38.74% | 33.34% | 39.90% | 34.00% | 29.77% |
| Operating Profit Margin | 30.65% | 26.07% | 32.77% | 28.40% | 26.51% |
| Pretax Profit Margin | 20.53% | 15.45% | 22.20% | 19.46% | 20.68% |
| Net Profit Margin | 14.92% | 11.16% | 13.80% | 12.33% | 13.64% |
| Continuous Operations Profit Margin | 17.09% | 13.13% | 16.51% | 14.78% | 16.27% |
| Net Income Per EBT | 72.68% | 72.22% | 62.17% | 63.36% | 65.93% |
| EBT Per EBIT | 67.00% | 59.29% | 67.75% | 68.52% | 78.03% |
| Return on Assets (ROA) | 2.17% | 1.82% | 2.34% | 2.41% | 3.40% |
| Return on Equity (ROE) | 7.86% | 6.14% | 8.23% | 9.05% | 13.14% |
| Return on Capital Employed (ROCE) | 5.94% | 5.25% | 7.11% | 7.17% | 8.24% |
| Return on Invested Capital (ROIC) | 4.08% | 3.77% | 4.57% | 4.79% | 5.96% |
| Return on Tangible Assets | 2.62% | 2.18% | 2.83% | 2.92% | 4.09% |
| Earnings Yield | 13.87% | 14.21% | 28.61% | 21.47% | 17.69% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.77 | 0.86 | 0.97 | 1.34 | 1.56 |
| Payables Turnover | 1.45 | 1.64 | 1.49 | 1.41 | 1.67 |
| Inventory Turnover | 17.80 | 18.95 | 20.43 | 22.63 | 26.56 |
| Fixed Asset Turnover | 3.46 | 3.75 | 3.29 | 4.12 | 5.52 |
| Asset Turnover | 0.15 | 0.16 | 0.17 | 0.20 | 0.25 |
| Working Capital Turnover Ratio | 3.59 | 3.36 | 7.02 | 5.91 | 5.25 |
| Cash Conversion Cycle | 240.19 | 220.96 | 149.04 | 29.25 | 29.47 |
| Days of Sales Outstanding | 472.26 | 423.61 | 376.03 | 271.51 | 234.43 |
| Days of Inventory Outstanding | 20.51 | 19.26 | 17.86 | 16.13 | 13.74 |
| Days of Payables Outstanding | 252.58 | 221.92 | 244.85 | 258.39 | 218.70 |
| Operating Cycle | 492.77 | 442.88 | 393.89 | 287.64 | 248.17 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.97 | 1.10 | 0.41 | 0.65 | -0.25 |
| Free Cash Flow Per Share | 1.67 | 0.72 | -0.21 | -0.24 | -1.66 |
| Dividend Paid and CapEx Coverage Ratio | 3.63 | 1.82 | 0.48 | 0.55 | -0.14 |
| Capital Expenditure Coverage Ratio | 6.51 | 2.87 | 0.66 | 0.73 | -0.18 |
| Operating Cash Flow Coverage Ratio | 0.13 | 0.07 | 0.03 | 0.04 | -0.02 |
| Operating Cash Flow to Sales Ratio | 0.44 | 0.22 | 0.08 | 0.11 | -0.03 |
| Free Cash Flow Yield | 34.67% | 18.57% | -8.17% | -6.80% | -26.56% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.53 | 7.04 | 3.50 | 4.66 | 5.65 |
| Price-to-Sales (P/S) Ratio | 1.08 | 0.79 | 0.48 | 0.57 | 0.77 |
| Price-to-Book (P/B) Ratio | 0.57 | 0.43 | 0.29 | 0.42 | 0.74 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 2.88 | 5.38 | -12.24 | -14.70 | -3.77 |
| Price-to-Operating Cash Flow Ratio | 2.44 | 3.51 | 6.20 | 5.35 | -24.61 |
| Price-to-Earnings Growth (PEG) Ratio | 0.46 | -0.30 | -0.87 | -0.14 | 0.43 |
| Enterprise Value Multiple | 10.83 | 10.66 | 7.94 | 8.32 | 8.25 |
| Enterprise Value | 115.52B | 107.55B | 101.67B | 105.57B | 122.53B |
| EV to EBITDA | 10.83 | 10.66 | 7.94 | 8.32 | 8.25 |
| EV to Sales | 4.20 | 3.55 | 3.17 | 2.83 | 2.46 |
| EV to Free Cash Flow | 11.25 | 24.35 | -80.40 | -72.37 | -12.00 |
| EV to Operating Cash Flow | 9.52 | 15.86 | 40.75 | 26.33 | -78.41 |
| Tangible Book Value Per Share | 5.23 | 5.72 | 5.37 | 4.79 | 4.99 |
| Shareholders’ Equity Per Share | 8.50 | 8.96 | 8.77 | 8.27 | 8.43 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.17 | 0.19 | 0.26 | 0.24 | 0.21 |
| Revenue Per Share | 4.48 | 4.93 | 5.22 | 6.08 | 8.12 |
| Net Income Per Share | 0.67 | 0.55 | 0.72 | 0.75 | 1.11 |
| Tax Burden | 0.73 | 0.72 | 0.62 | 0.63 | 0.66 |
| Interest Burden | 0.67 | 0.59 | 0.67 | 0.69 | 0.78 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.11 | 0.09 | 0.10 | 0.10 | 0.07 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.15 | 1.39 | 0.56 | 0.55 | -0.15 |
Currency in HKD