Happy City Holdings Limited (HCHL) Key Metrics
HCHL valuation today
Trailing 12 months · as of October 17, 2026- Market cap
- $118.2M
- Enterprise value
- $118.7M
- P/E (TTM)
- —
- Forward P/E
- —
- PEG ratio
- —
- Price / sales
- 23.8
- Price / book
- 45.3
- EV / EBITDA
- 21.3
- Dividend yield
- —
- Beta
- —
HCHL key metrics, FY2023–FY2025
Fiscal year ended August 31, 2025 · U.S. dollarsHCHL returns How much profit the business earns on the capital it uses.
HCHL per-share figures Results divided by the shares outstanding at year-end.
HCHL financial health Debt, liquidity and how easily interest is covered.
HCHL efficiency & capital use Working capital cycle and where the cash goes.
HCHL returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
HCHL debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
HCHL key metrics
FY2023–FY2025| FY2025 | FY2024 | FY2023 | |
|---|---|---|---|
| Per share | |||
| Revenue per share | $0.36 | $0.44 | $0.36 |
| Earnings per share | −$0.13 | $0.07 | −$0.06 |
| Operating cash flow per share | −$0.07 | $0.07 | −$0.04 |
| Free cash flow per share | −$0.11 | $0.03 | −$0.04 |
| Cash per share | $0.19 | $0.15 | $0.01 |
| Book value per share | $0.12 | $0.03 | −$0.08 |
| Tangible book value per share | $0.12 | $0.03 | −$0.08 |
| Capex per share | $0.05 | $0.04 | $0.00 |
| Debt per share | $0.24 | $0.26 | $0.21 |
| Shares outstanding | 19.0M | 19.0M | 19.0M |
| Change in shares outstanding | 0.0% | 0.0% | — |
| Returns & profitability | |||
| Return on equity (ROE) | −173.0% | — | — |
| Return on invested capital (ROIC) | −63.4% | 54.1% | −34.8% |
| Return on assets (ROA) | −32.4% | 24.0% | −26.9% |
| Return on tangible assets | −30.3% | 18.9% | −26.9% |
| Free cash flow margin | −32.0% | 5.9% | −10.2% |
| Income quality (OCF / net income) | — | 0.96 | — |
| Financial health | |||
| Total debt | $4.6M | $4.9M | $3.9M |
| Cash & short-term investments | $3.7M | $2.9M | $184,738 |
| Net debt | $868,319 | $2.0M | $3.7M |
| Debt / equity | 2.06 | 8.19 | — |
| Debt / assets | 0.57 | 0.71 | 0.96 |
| Net debt / EBITDA | — | 0.69 | 10.39 |
| Current ratio | 0.83 | 0.77 | 0.10 |
| Quick ratio | 0.83 | 0.76 | 0.09 |
| Interest coverage | -10.0 | 7.2 | -5.9 |
| Working capital | −$837,491 | −$918,271 | −$2.5M |
| Invested capital | $3.1M | $2.6M | $2.2M |
| Tangible asset value | $2.2M | $601,972 | −$1.5M |
| Net current asset value | −$1.7M | −$3.2M | −$5.2M |
| Graham number | — | $0.22 | — |
| Graham net-net per share | −$0.11 | −$0.18 | −$0.28 |
| Capital allocation | |||
| Capex / revenue | 13.4% | 9.3% | 0.1% |
| Capex / operating cash flow | — | 61.0% | — |
| Capex / depreciation | 1.50 | 0.56 | 0.01 |
| SG&A / revenue | 46.0% | 11.5% | 26.1% |
| Efficiency | |||
| Days sales outstanding | 2.4 | 1.7 | 1.9 |
| Days of inventory on hand | 2.3 | 2.2 | 2.1 |
| Days payables outstanding | 16.5 | 14.7 | 13.5 |
| Cash conversion cycle (days) | -11.8 | -10.8 | -9.5 |
| Receivables turnover | 149.07 | 212.93 | 195.08 |
| Payables turnover | 22.06 | 24.75 | 27.09 |
| Inventory turnover | 162.12 | 165.16 | 171.37 |
| Asset turnover | 0.91 | 1.51 | 1.67 |
| Average receivables | $45,615 | $38,956 | $34,624 |
| Average payables | $269,417 | $243,801 | $220,941 |
| Average inventory | $36,657 | $36,528 | $34,922 |
| Intangibles / total assets | 0.0% | 0.0% | 0.0% |
Computed from HCHL's annual financial statements (latest annual report filed January 14, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in U.S. dollars; data from EODHD. Averages use the opening and closing balance of each year.
HCHL valuation and financial ratios
Happy City earned a return on equity of −173.0% and a return on invested capital of −63.4% in fiscal 2025. It ended the year with $4.6 million of debt and $3.7 million in cash and short-term investments, net debt of $0.9 million.
See the HCHL income statement, the HCHL chart for price history, or the HCHL stock overview for the latest quote and news.
HCHL key metrics FAQ
What is Happy City's return on equity?
Happy City's return on equity (ROE) was −173.0% in fiscal 2025: net income of -$2.4 million on average shareholders' equity of $1.4 million.
What is Happy City's ROIC?
Happy City's return on invested capital was −63.4% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Happy City have?
Happy City had total debt of $4.6 million at the end of fiscal 2025, a debt-to-equity ratio of 2.06.
What is Happy City's current ratio?
Happy City's current ratio was 0.83 at the end of fiscal 2025: current assets were 0.83 times current liabilities.