Almana Ltd

Almana Ltd maintains a strong liquidity position with a current ratio of 6.23, indicating a robust ability to meet short-term obligations [doc:HA-latest]. The company's debt-to-equity ratio is 0.0, reflecting a conservative capital structure with no long-term debt obligations [doc:HA-latest]. Despite a negative operating cash flow of -2,193,000 HKD, the company's free cash flow of 1,760,000 HKD suggests it can fund operations and potentially return value to shareholders [doc:HA-latest]. Profitability metrics show a return on equity (ROE) of 7.22% and a return on assets (ROA) of 6.17%, both below the industry median for Home Furnishings. The company's net income of 1,690,000 HKD and operating income of 1,715,000 HKD indicate a relatively narrow margin structure, with a gross profit of 6,158,000 HKD on total revenue of 35,506,000 HKD [doc:HA-latest]. The company's revenue is distributed across three segments: Accessory, Household, and Plantation. While the financial data does not specify the exact revenue contribution of each segment, the lack of detailed geographic breakdown suggests a potential concentration risk in its regional exposure [doc:HA-latest]. Looking ahead, the company's growth trajectory is uncertain. The most recent actual revenue of 47,927,000 HKD and EPS of 71.26 HKD provide a baseline, but no forward-looking guidance is available to assess future performance [doc:, ]. Risk factors include a medium liquidity risk due to a negative net cash position after subtracting total debt. The company's dilution risk is assessed as low, with no near-term pressure from share issuance or convertible instruments [doc:HA-latest]. No recent filings or transcripts have been provided to indicate material changes in the company's operations or strategy [doc:HA-latest].