Plutus Financial Group Limited (PLUT) Key Metrics
PLUT key metrics, 2020–2025
Fiscal year ended December 31, 2025 · Hong Kong dollarsPLUT returns How much profit the business earns on the capital it uses.
PLUT financial health Debt, liquidity and how easily interest is covered.
PLUT efficiency & capital use Working capital cycle and where the cash goes.
PLUT returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
PLUT debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
PLUT key metrics in Hong Kong dollars
2020–2025| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Returns & profitability | ||||||
| Return on equity (ROE) | −55.3% | −9.5% | −8.5% | −1.0% | 27.5% | 23.9% |
| Return on invested capital (ROIC) | −51.7% | −14.9% | −9.6% | −1.0% | 32.8% | 32.5% |
| Return on assets (ROA) | −41.2% | −6.2% | −5.2% | −0.8% | 22.2% | 17.7% |
| Return on tangible assets | −34.0% | −7.8% | −5.7% | −0.8% | 17.2% | 17.8% |
| Free cash flow margin | −800.1% | −96.3% | 46.4% | 186.5% | −41.3% | −15.2% |
| Income quality (OCF / net income) | — | — | — | — | −0.83 | −0.30 |
| Financial health | ||||||
| Total debt | HK$1.0M | HK$2.1M | HK$1.1M | HK$2.3M | HK$1.2M | HK$2.5M |
| Cash & short-term investments | HK$13.0M | HK$30.6M | HK$12.0M | HK$12.7M | HK$12.6M | HK$17.3M |
| Net debt | −HK$12.0M | −HK$28.5M | −HK$10.9M | −HK$10.3M | −HK$11.4M | −HK$14.8M |
| Debt / equity | 0.01 | 0.04 | 0.02 | 0.03 | 0.01 | 0.05 |
| Debt / assets | 0.01 | 0.03 | 0.01 | 0.02 | 0.01 | 0.04 |
| Net debt / EBITDA | — | — | — | — | −0.42 | −0.94 |
| Current ratio | 3.45 | 4.16 | 2.24 | 2.84 | 6.19 | 3.86 |
| Quick ratio | 3.45 | 4.16 | 2.24 | 2.84 | 6.19 | 3.86 |
| Interest coverage | — | — | — | — | — | 461.0 |
| Working capital | HK$78.9M | HK$49.0M | HK$56.7M | HK$77.8M | HK$103.1M | HK$47.6M |
| Invested capital | HK$75.1M | HK$26.7M | HK$49.8M | HK$69.7M | HK$94.0M | HK$35.7M |
| Tangible asset value | HK$83.5M | HK$54.6M | HK$60.1M | HK$79.5M | HK$104.9M | HK$49.9M |
| Net current asset value | HK$78.9M | HK$48.0M | HK$56.7M | HK$76.7M | HK$103.1M | HK$46.5M |
| Capital allocation | ||||||
| Capex / revenue | 32.3% | 13.3% | 0.1% | 0.0% | 0.0% | 0.1% |
| Capex / operating cash flow | — | — | 0.2% | 0.0% | — | — |
| Capex / depreciation | 1.73 | 3.71 | 2.38 | 0.00 | 0.00 | 0.01 |
| SG&A / revenue | 258.5% | 67.7% | 39.6% | 39.4% | 20.7% | 10.9% |
| Efficiency | ||||||
| Days sales outstanding | 1,403.3 | 1,233.3 | 959.5 | 1,644.1 | 586.8 | 496.8 |
| Days payables outstanding | 381.3 | 836.5 | 1,440.2 | 575.7 | 443.7 | 862.2 |
| Cash conversion cycle (days) | 1,022.0 | 396.7 | -480.7 | 1,068.4 | 143.1 | -365.4 |
| Receivables turnover | 0.26 | 0.30 | 0.38 | 0.22 | 0.62 | 0.73 |
| Payables turnover | 0.96 | 0.44 | 0.25 | 0.63 | 0.82 | 0.42 |
| Asset turnover | 0.11 | 0.11 | 0.19 | 0.15 | 0.44 | 0.35 |
| Average receivables | HK$40.1M | HK$32.9M | HK$57.7M | HK$86.8M | HK$69.1M | HK$32.5M |
| Average payables | HK$15.6M | HK$25.6M | HK$37.8M | HK$20.0M | HK$8.4M | HK$11.5M |
| Intangibles / total assets | 3.0% | 0.8% | 0.6% | 0.5% | 0.5% | 0.9% |
Computed from PLUT's annual financial statements (latest annual report filed May 11, 2026) 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.
PLUT valuation and financial ratios
Plutus Financial earned a return on equity of −55.3% and a return on invested capital of −51.7% in fiscal 2025. It ended the year with HK$1.0 million of debt and HK$13.0 million in cash and short-term investments, a net cash position of HK$12.0 million.
See the PLUT income statement, the PLUT chart for price history, or the PLUT stock overview for the latest quote and news.
PLUT key metrics FAQ
What is Plutus Financial's return on equity?
Plutus Financial's return on equity (ROE) was −55.3% in fiscal 2025: net income of -HK$39.4 million on average shareholders' equity of HK$71.1 million.
What is Plutus Financial's ROIC?
Plutus Financial's return on invested capital was −51.7% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Plutus Financial have?
Plutus Financial had total debt of HK$1.0 million at the end of fiscal 2025, a debt-to-equity ratio of 0.01 and more cash than debt.
What is Plutus Financial's current ratio?
Plutus Financial's current ratio was 3.45 at the end of fiscal 2025: current assets were 3.45 times current liabilities.