Yip's Chemical Holdings (YIPCF) Ratios
Yip's Chemical Holdings Ratios
YIPCF's free cash flow for Q2 2026 was $7.08M. For the 2026 fiscal year, YIPCF's free cash flow was decreased by $-23.40M and operating cash flow was $30.48M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.13 | 1.22 | 1.35 | 1.58 | 1.59 |
| Quick Ratio | 0.97 | 1.04 | 1.15 | 1.45 | 1.31 |
| Cash Ratio | 0.28 | 0.31 | 0.31 | 0.35 | 0.16 |
| Solvency Ratio | 0.07 | 0.06 | 0.06 | 0.36 | 0.08 |
| Operating Cash Flow Ratio | 0.05 | 0.04 | 0.12 | 0.12 | 0.06 |
| Short-Term Operating Cash Flow Coverage | 0.10 | 0.09 | 0.25 | 0.20 | 0.21 |
| Net Current Asset Value | $ 218.30M | $ 94.77M | $ 149.58M | $ 1.42B | $ 1.70B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.19 | 0.20 | 0.23 | 0.28 | 0.22 |
| Debt-to-Equity Ratio | 0.32 | 0.33 | 0.37 | 0.50 | 0.60 |
| Debt-to-Capital Ratio | 0.24 | 0.25 | 0.27 | 0.34 | 0.38 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.07 | 0.11 | 0.08 | 0.19 |
| Financial Leverage Ratio | 1.70 | 1.60 | 1.63 | 1.82 | 2.74 |
| Debt Service Coverage Ratio | 0.06 | 0.10 | 0.10 | 0.02 | 0.01 |
| Interest Coverage Ratio | 0.91 | 0.47 | 0.08 | -1.01 | -4.97 |
| Debt to Market Cap | 1.18 | 1.47 | 1.62 | 1.20 | 0.88 |
| Interest Debt Per Share | 2.36 | 2.31 | 2.66 | 3.99 | 4.14 |
| Net Debt to EBITDA | 4.29 | 5.51 | 6.78 | 20.14 | 50.64 |
| Profitability Margins | |||||
| Gross Profit Margin | 25.36% | 23.52% | 24.32% | 21.37% | 20.85% |
| EBIT Margin | 3.01% | 2.27% | 1.75% | -0.45% | -1.15% |
| EBITDA Margin | 4.41% | 3.71% | 3.80% | 1.68% | 0.76% |
| Operating Profit Margin | 1.21% | 0.93% | 0.16% | -1.47% | -3.47% |
| Pretax Profit Margin | 6.40% | 3.66% | 2.61% | -1.90% | -1.87% |
| Net Profit Margin | 4.59% | 3.06% | 2.69% | 36.26% | 10.17% |
| Continuous Operations Profit Margin | 4.51% | 3.03% | 1.88% | -2.30% | -2.38% |
| Net Income Per EBT | 71.73% | 83.74% | 103.29% | -1904.23% | -544.09% |
| EBT Per EBIT | 528.12% | 393.27% | 1626.55% | 129.70% | 53.86% |
| Return on Assets (ROA) | 2.01% | 1.59% | 1.35% | 15.20% | 3.90% |
| Return on Equity (ROE) | 3.42% | 2.56% | 2.21% | 27.63% | 10.68% |
| Return on Capital Employed (ROCE) | 0.85% | 0.71% | 0.12% | -1.01% | -2.40% |
| Return on Invested Capital (ROIC) | 0.46% | 0.48% | 0.07% | -0.74% | -1.97% |
| Return on Tangible Assets | 2.14% | 1.63% | 1.37% | 15.54% | 3.99% |
| Earnings Yield | 12.88% | 11.59% | 10.02% | 67.15% | 16.58% |
| Efficiency Ratios | |||||
| Receivables Turnover | 1.87 | 2.33 | 2.51 | 2.58 | 0.81 |
| Payables Turnover | 3.04 | 3.44 | 3.40 | 3.83 | 5.77 |
| Inventory Turnover | 5.48 | 6.72 | 6.19 | 6.33 | 12.06 |
| Fixed Asset Turnover | 3.09 | 3.29 | 3.01 | 2.84 | 1.60 |
| Asset Turnover | 0.44 | 0.52 | 0.50 | 0.42 | 0.38 |
| Working Capital Turnover Ratio | 7.85 | 5.66 | 2.56 | 1.47 | 1.52 |
| Cash Conversion Cycle | 141.50 | 105.07 | 97.20 | 104.03 | 416.84 |
| Days of Sales Outstanding | 194.81 | 156.77 | 145.63 | 141.66 | 449.80 |
| Days of Inventory Outstanding | 66.64 | 54.34 | 58.95 | 57.62 | 30.26 |
| Days of Payables Outstanding | 119.95 | 106.05 | 107.38 | 95.25 | 63.22 |
| Operating Cycle | 261.45 | 211.11 | 204.58 | 199.28 | 480.06 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.22 | 0.15 | 0.42 | 0.66 | 0.48 |
| Free Cash Flow Per Share | 0.13 | 0.08 | 0.36 | 0.33 | -0.46 |
| Dividend Paid and CapEx Coverage Ratio | 0.93 | 0.76 | 0.47 | 1.08 | 0.40 |
| Capital Expenditure Coverage Ratio | 2.55 | 2.15 | 7.42 | 2.00 | 0.51 |
| Operating Cash Flow Coverage Ratio | 0.10 | 0.07 | 0.16 | 0.17 | 0.12 |
| Operating Cash Flow to Sales Ratio | 0.04 | 0.03 | 0.07 | 0.11 | 0.07 |
| Free Cash Flow Yield | 7.04% | 5.54% | 23.69% | 10.29% | -10.37% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.64 | 8.63 | 9.98 | 1.49 | 6.03 |
| Price-to-Sales (P/S) Ratio | 0.36 | 0.26 | 0.27 | 0.54 | 0.61 |
| Price-to-Book (P/B) Ratio | 0.27 | 0.22 | 0.22 | 0.41 | 0.64 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 14.20 | 18.04 | 4.22 | 9.72 | -9.64 |
| Price-to-Operating Cash Flow Ratio | 8.64 | 9.66 | 3.65 | 4.86 | 9.20 |
| Price-to-Earnings Growth (PEG) Ratio | 0.16 | 0.65 | 0.07 | -0.02 | 0.17 |
| Enterprise Value Multiple | 12.37 | 12.65 | 13.85 | 52.36 | 131.40 |
| Enterprise Value | 1.63B | 1.48B | 1.69B | 2.95B | 3.99B |
| EV to EBITDA | 12.37 | 12.65 | 13.85 | 52.36 | 131.40 |
| EV to Sales | 0.55 | 0.47 | 0.53 | 0.88 | 1.00 |
| EV to Free Cash Flow | 21.74 | 31.99 | 8.27 | 15.80 | -15.69 |
| EV to Operating Cash Flow | 13.23 | 17.13 | 7.16 | 7.90 | 14.97 |
| Tangible Book Value Per Share | 6.71 | 6.54 | 6.68 | 7.53 | 8.05 |
| Shareholders’ Equity Per Share | 7.20 | 6.71 | 6.91 | 7.75 | 6.81 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.29 | 0.17 | 0.28 | -0.20 | -0.27 |
| Revenue Per Share | 5.36 | 5.60 | 5.66 | 5.91 | 7.15 |
| Net Income Per Share | 0.25 | 0.17 | 0.15 | 2.14 | 0.73 |
| Tax Burden | 0.72 | 0.84 | 1.03 | -19.04 | -5.44 |
| Interest Burden | 2.13 | 1.61 | 1.49 | 4.26 | 1.62 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.24 | 0.23 | 0.18 | 0.17 | 0.21 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.90 | 0.89 | 2.73 | -5.94 | 0.36 |
Currency in HKD
