707 Cayman Holdings Limited (JEM) Key Metrics
JEM key metrics, FY2022–FY2025
Fiscal year ended September 30, 2025 · Hong Kong dollarsJEM returns How much profit the business earns on the capital it uses.
JEM financial health Debt, liquidity and how easily interest is covered.
JEM efficiency & capital use Working capital cycle and where the cash goes.
JEM returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
JEM debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
JEM cash returned to shareholders
JEM key metrics in Hong Kong dollars
FY2022–FY2025| FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|
| Returns & profitability | ||||
| Return on equity (ROE) | −133.4% | 111.7% | 260.8% | 104.5% |
| Return on invested capital (ROIC) | −419.4% | 323.4% | — | — |
| Return on assets (ROA) | −74.6% | 21.3% | 23.3% | 11.4% |
| Return on tangible assets | −53.2% | 22.8% | 17.6% | 11.4% |
| Free cash flow margin | −9.7% | 3.3% | −0.4% | 39.9% |
| Income quality (OCF / net income) | — | 0.39 | 0.08 | 7.06 |
| Financial health | ||||
| Total debt | — | HK$6.6M | HK$10.4M | — |
| Cash & short-term investments | HK$40.1M | HK$12.8M | HK$12.8M | HK$16.1M |
| Net debt | −HK$40.1M | −HK$6.2M | −HK$2.4M | −HK$16.1M |
| Debt / equity | — | 0.64 | 3.52 | — |
| Debt / assets | — | 0.20 | 0.28 | — |
| Net debt / EBITDA | — | −0.47 | −0.29 | −6.78 |
| Current ratio | 2.81 | 1.32 | 0.95 | 1.11 |
| Quick ratio | 2.81 | 1.31 | 0.95 | 1.11 |
| Interest coverage | -150.7 | 20.6 | 137.7 | — |
| Working capital | HK$46.0M | HK$6.0M | −HK$1.5M | HK$1.9M |
| Invested capital | HK$10.9M | HK$4.2M | HK$579,546 | −HK$14.0M |
| Tangible asset value | HK$51.0M | HK$10.4M | HK$2.9M | HK$2.1M |
| Net current asset value | HK$45.4M | HK$2.8M | −HK$8.2M | HK$1.9M |
| Capital allocation | ||||
| Dividends paid | HK$0 | HK$2.7M | HK$0 | — |
| Dividend payout ratio | — | 36.1% | 0.0% | — |
| Dividends + buybacks / free cash flow | — | 93.3% | — | — |
| Capex / revenue | 0.0% | 0.1% | 1.0% | 0.5% |
| Capex / operating cash flow | — | 1.7% | 171.1% | 1.3% |
| Capex / depreciation | 0.05 | 0.17 | 4.81 | 7.36 |
| Stock-based compensation / revenue | 41.1% | 0.0% | 0.0% | — |
| SG&A / revenue | 53.7% | 14.3% | 11.1% | 12.2% |
| Efficiency | ||||
| Days sales outstanding | 57.4 | 45.6 | 35.1 | 26.7 |
| Days of inventory on hand | 0.3 | 0.3 | — | — |
| Days payables outstanding | 54.7 | 63.0 | 72.2 | 134.3 |
| Cash conversion cycle (days) | 3.0 | -17.1 | -37.1 | -107.6 |
| Receivables turnover | 6.36 | 8.01 | 10.39 | 13.66 |
| Payables turnover | 6.67 | 5.79 | 5.06 | 2.72 |
| Inventory turnover | 1,100.48 | 1,195.17 | — | — |
| Asset turnover | 1.95 | 2.50 | 2.98 | 2.00 |
| Average receivables | HK$16.8M | HK$11.0M | HK$8.1M | HK$2.8M |
| Average payables | HK$12.8M | HK$10.7M | HK$13.2M | HK$11.4M |
| Average inventory | HK$77,785 | HK$51,996 | HK$0 | — |
| Intangibles / total assets | 0.0% | 0.0% | 0.0% | 0.0% |
Computed from JEM's annual financial statements (latest annual report filed —) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in Hong Kong dollars; data from EODHD. Averages use the opening and closing balance of each year.
JEM valuation and financial ratios
707 Cayman earned a return on equity of −133.4% and a return on invested capital of −419.4% in fiscal 2025.
See the JEM income statement, the JEM chart for price history, or the JEM stock overview for the latest quote and news.
JEM key metrics FAQ
What is 707 Cayman's return on equity?
707 Cayman's return on equity (ROE) was −133.4% in fiscal 2025: net income of -HK$40.9 million on average shareholders' equity of HK$30.7 million.
What is 707 Cayman's ROIC?
707 Cayman's return on invested capital was −419.4% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
Does 707 Cayman pay a dividend?
707 Cayman did not pay a dividend in fiscal 2025.
What is 707 Cayman's current ratio?
707 Cayman's current ratio was 2.81 at the end of fiscal 2025: current assets were 2.81 times current liabilities.