Samfine Creation Holdings Group Limited (SFHG) Key Metrics
SFHG key metrics, 2021–2025
Fiscal year ended December 31, 2025 · Hong Kong dollarsSFHG returns How much profit the business earns on the capital it uses.
SFHG financial health Debt, liquidity and how easily interest is covered.
SFHG efficiency & capital use Working capital cycle and where the cash goes.
SFHG returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
SFHG debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
SFHG cash returned to shareholders
SFHG key metrics in Hong Kong dollars
2021–2025| 2025 | 2024 | 2023 | 2022 | 2021 | |
|---|---|---|---|---|---|
| Returns & profitability | |||||
| Return on equity (ROE) | −31.9% | −5.6% | −13.9% | 15.0% | 12.2% |
| Return on invested capital (ROIC) | −29.4% | −4.6% | −4.9% | 1.9% | 8.9% |
| Return on assets (ROA) | −11.8% | −2.0% | −3.2% | 2.9% | 1.9% |
| Return on tangible assets | −11.5% | −1.6% | −3.2% | 3.6% | 1.9% |
| Free cash flow margin | −14.8% | −14.7% | −8.6% | 17.2% | 1.4% |
| Income quality (OCF / net income) | — | — | — | 7.02 | 2.18 |
| Financial health | |||||
| Total debt | HK$60.0M | HK$24.1M | HK$25.2M | HK$32.9M | HK$46.1M |
| Cash & short-term investments | HK$46.2M | HK$46.2M | HK$18.9M | HK$25.4M | HK$11.6M |
| Net debt | HK$13.8M | −HK$22.1M | HK$6.3M | HK$7.5M | HK$34.4M |
| Debt / equity | 1.16 | 0.33 | 1.08 | 1.29 | 2.00 |
| Debt / assets | 0.35 | 0.15 | 0.24 | 0.32 | 0.31 |
| Net debt / EBITDA | — | −8.98 | 17.23 | 0.77 | 3.76 |
| Current ratio | 1.14 | 1.41 | 1.10 | 1.22 | 1.12 |
| Quick ratio | 1.00 | 1.27 | 0.99 | 1.12 | 0.95 |
| Interest coverage | -16.6 | -1.8 | -1.3 | 0.6 | 3.5 |
| Working capital | HK$12.9M | HK$34.4M | HK$7.3M | HK$12.8M | HK$11.9M |
| Invested capital | HK$65.6M | HK$50.2M | HK$29.7M | HK$33.0M | HK$57.5M |
| Tangible asset value | HK$51.1M | HK$71.6M | HK$22.5M | HK$24.7M | HK$22.7M |
| Net current asset value | −HK$18.4M | HK$25.8M | −HK$4.3M | −HK$5.7M | −HK$16.3M |
| Capital allocation | |||||
| Dividends paid | — | — | — | HK$0 | HK$7.2M |
| Dividend payout ratio | — | — | — | 0.0% | 256.3% |
| Dividends + buybacks / free cash flow | — | — | — | 0.0% | 329.3% |
| Capex / revenue | 2.4% | 6.9% | 2.6% | 2.6% | 2.4% |
| Capex / operating cash flow | — | — | — | 13.3% | 64.3% |
| Capex / depreciation | 1.30 | 3.63 | 0.97 | 0.77 | 0.92 |
| R&D / revenue | 3.8% | 3.0% | 5.1% | 0.5% | 0.0% |
| SG&A / revenue | 27.1% | 19.4% | 16.9% | 17.7% | 12.5% |
| Efficiency | |||||
| Days sales outstanding | 59.7 | 72.7 | 90.8 | 124.9 | 146.6 |
| Days of inventory on hand | 33.3 | 31.0 | 29.7 | 40.9 | 46.5 |
| Days payables outstanding | 146.5 | 157.3 | 188.3 | 200.3 | 191.5 |
| Cash conversion cycle (days) | -53.5 | -53.7 | -67.8 | -34.5 | 1.6 |
| Receivables turnover | 6.11 | 5.02 | 4.02 | 2.92 | 2.49 |
| Payables turnover | 2.49 | 2.32 | 1.94 | 1.82 | 1.91 |
| Inventory turnover | 10.97 | 11.79 | 12.27 | 8.92 | 7.85 |
| Asset turnover | 1.01 | 1.14 | 1.12 | 1.03 | 1.10 |
| Average receivables | HK$27.7M | HK$30.6M | HK$29.2M | HK$44.2M | HK$64.9M |
| Average payables | HK$54.2M | HK$50.9M | HK$44.3M | HK$55.6M | HK$70.1M |
| Average inventory | HK$12.3M | HK$10.0M | HK$7.0M | HK$11.4M | HK$17.0M |
| Intangibles / total assets | 0.4% | 0.4% | 0.8% | 0.8% | 0.3% |
Computed from SFHG's annual financial statements (latest annual report filed March 27, 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.
SFHG valuation and financial ratios
Samfine Creation earned a return on equity of −31.9% and a return on invested capital of −29.4% in fiscal 2025. It ended the year with HK$60.0 million of debt and HK$46.2 million in cash and short-term investments, net debt of HK$13.8 million.
See the SFHG income statement, the SFHG chart for price history, or the SFHG stock overview for the latest quote and news.
SFHG key metrics FAQ
What is Samfine Creation's return on equity?
Samfine Creation's return on equity (ROE) was −31.9% in fiscal 2025: net income of -HK$19.8 million on average shareholders' equity of HK$62.0 million.
What is Samfine Creation's ROIC?
Samfine Creation's return on invested capital was −29.4% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Samfine Creation have?
Samfine Creation had total debt of HK$60.0 million at the end of fiscal 2025, a debt-to-equity ratio of 1.16.
What is Samfine Creation's current ratio?
Samfine Creation's current ratio was 1.14 at the end of fiscal 2025: current assets were 1.14 times current liabilities.