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RAYRaytech Holding Limited Ordinary Shares
$2.95$9M
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Raytech Holding Limited Ordinary Shares (RAY) Financial Ratios

Latest Ratios: P/E Ratio 7.7x · EV/EBITDA -2.1x · ROE 15.3%. (2021–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

RAY Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Market Cap$9M$86M————
Enterprise Value$-2040690$936057————
P/E Ratio →7.7110.40————
P/S Ratio0.871.09————
P/B Ratio0.831.11————
P/FCF11.0713.79————
P/OCF11.0713.79————

P/E links to full P/E history page with 30-year chart

RAY EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
EV / Revenue—0.01————
EV / EBITDA-2.090.12————
EV / EBIT-2.090.09————
EV / FCF—0.15————

RAY Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Gross Margin22.6%22.6%22.3%3.2%3.4%24.8%
Operating Margin9.7%9.7%17.0%15.8%23.8%21.1%
Net Profit Margin10.5%10.5%14.8%13.8%20.9%17.7%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
ROE15.3%15.3%58.9%274.3%213.1%80.8%
ROA10.8%10.8%31.9%183.0%130.3%47.6%
ROIC—————142.1%
ROCE14.2%14.2%97.2%—582.5%96.5%

RAY Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Debt / Equity———0.030.10—
Debt / EBITDA———0.010.02—
Net Debt / Equity—-1.10-1.15-7.90-6.38-0.49
Net Debt / EBITDA-11.09-11.09-3.16-2.95-1.13-0.51
Debt / FCF—-13.64-2.28-15.21-11.46-0.51
Interest Coverage——5601.331006.056398.83—

Net cash position: cash ($85M) exceeds total debt ($0)

RAY Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Current Ratio5.295.291.952.503.472.43
Quick Ratio5.195.191.892.503.472.02
Cash Ratio4.734.731.331.792.070.70
Asset Turnover—0.831.1510.8116.922.69
Inventory Turnover32.4232.4228.06——12.30
Days Sales Outstanding—37.7582.2866.5047.1620.24

RAY Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Dividend Yield——————
Payout Ratio————16.5%—

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Earnings Yield13.0%9.6%————
FCF Yield9.0%7.3%————
Buyback Yield0.0%0.0%————
Total Shareholder Yield0.0%0.0%————
Shares Outstanding—$3M$3M$3M$3M$3M

Key Metrics

Growth RegimeMixed
ProfitabilityModerate
Balance SheetFortress
Cash FlowMixed
Top Statement Risk

Capital allocation inefficiency

Market Pricing Ignores Cash Optionality

According to current market data, Raytech trades at a P/E of 7.71 and a P/B of 0.83, suggesting that investors are heavily discounting the company's core manufacturing operations while failing to assign meaningful value to the substantial $84.8M cash position held on the balance sheet.

The low P/B ratio below parity indicates that the market views the company's assets as potentially impaired or trapped, rather than as a productive engine for future growth. This valuation appears to reflect a deep skepticism regarding management's ability to deploy capital effectively, effectively pricing the stock as a liquidation play rather than a going concern.

Core Margins Masked by Interest

As reported in financial statements, the net margin of 10.50% consistently exceeds the operating margin of 9.71%, which implies that a significant portion of the company's bottom-line profitability is derived from non-operating interest income rather than the underlying personal care electronics manufacturing business.

Investors should monitor the delta between these two metrics, as the reliance on interest income suggests that the core ODM business may be operating at thinner margins than the headline net income implies. This structural dependency warrants further investigation into whether the manufacturing segment can sustain profitability without the support of its cash-heavy balance sheet.

Working Capital Volatility Impairs Turnover

Based on the company's reported figures, the asset turnover ratio has declined from 0.83 in 2024Q2 to 0.31 in 2026Q2, signaling a significant deterioration in the efficiency with which Raytech utilizes its asset base to generate revenue within its competitive ODM niche.

The erratic nature of the cash conversion cycle, which has swung from -156 days to -13 days, suggests that the company's working capital management is highly sensitive to the timing of customer purchase orders. This inconsistency may indicate that Raytech lacks the leverage to dictate terms to its international distributors, leading to lumpy revenue recognition.

Excessive Liquidity Buffers Operational Risk

According to recent balance sheet data, Raytech maintains a current ratio of 5.06, supported by a cash position that dwarfs total liabilities, providing an extraordinary buffer against potential cyclical downturns or supply chain disruptions that typically plague small-cap electronics manufacturers in the current trade environment.

While this liquidity position is undeniably robust, it appears to be a double-edged sword that protects the company from insolvency while simultaneously dragging down overall return on equity. The lack of debt service requirements suggests that the company is well-positioned to weather prolonged periods of low demand, though this comes at the cost of capital efficiency.

Misapplied P/E Ratio Obscures Reality

The P/E ratio is the most commonly misapplied metric for Raytech, as it fails to account for the distortion caused by non-operating interest income and the massive cash balance that effectively subsidizes the company's reported earnings per share.

Analysts should instead utilize an EV/EBITDA metric, adjusted to exclude the cash balance from the enterprise value, to better isolate the valuation of the core manufacturing operations. Relying on a standard P/E multiple likely leads to an overestimation of the company's industrial earning power and ignores the risk of capital entrapment.

Download Financial Ratios Data

Includes 30+ ratios · 5 years · Updated daily

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RAY — Frequently Asked Questions

Quick answers to the most common questions about buying RAY stock.

What is Raytech Holding Limited Ordinary Shares's P/E ratio?

Raytech Holding Limited Ordinary Shares's current P/E ratio is 7.7x. The historical average is 10.4x.

What is Raytech Holding Limited Ordinary Shares's EV/EBITDA?

Raytech Holding Limited Ordinary Shares's current EV/EBITDA is -2.1x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 0.1x.

What is Raytech Holding Limited Ordinary Shares's ROE?

Raytech Holding Limited Ordinary Shares's return on equity (ROE) is 15.3%. The historical average is 128.5%.

Is RAY stock overvalued?

Based on historical data, Raytech Holding Limited Ordinary Shares is trading at a P/E of 7.7x. Compare with industry peers and growth rates for a complete picture.

What are Raytech Holding Limited Ordinary Shares's profit margins?

Raytech Holding Limited Ordinary Shares has 22.6% gross margin and 9.7% operating margin.