Man Shing Agricultural Holdings, Inc.

OOTC:MSAHOTC Markets

0.00

USD

0.00

(0.00%)

0.23EPS

0.52P/E

5.79MMarket Cap

Profitability (USD)

Profitability Ratios API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Return on Common Equity (%)	- -	-197.57	108.46	54.2	37.81
Return on Assets (%)	- -	-44.48	73.88	41.25	31.49
Return on Capital (%)	- -	- -	87.93	47.9	34.85
Return on Invested Capital (%)	- -	- -	87.02	46.79	34.38
Gross Margin (%)	100	100	37.49	42.17	44.52
EBITDA Margin (%)	23.64	-247.32	24.08	28.47	34.5
Operating Margin (%)	3.29	-265.91	23.7	28.28	33.99
Incremental Operating Margin (%)	- -	- -	24.42	38.73	195.52
Pretax Margin (%)	- -	- -	23.39	27.99	33.54
Profit Margin (%)	-24.86	-239.23	23.39	27.99	33.54
Net Income to Common Margin (%)	-24.86	-239.23	23.39	27.99	33.54
Effective Tax Rate (%)	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	-197.57	108.46	54.2	37.81

Credit (USD)

Credit Ratios API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Total Debt	- -	- -	2	3	3
ST Debt	- -	- -	1	2	3
LT Debt	- -	- -	2	2	- -
Total Debt/EBITDA	16.29	-1.78	0.4	0.37	0.3
Net Debt/EBITDA	16.2	-1.78	0.33	-0.4	-0.92
Total Debt/EBIT	117.01	-1.66	0.41	0.37	0.3
Net Debt/EBIT	116.37	-1.66	0.34	-0.4	-0.94
EBITDA to Interest Expense	0.84	-12.67	73.37	31.69	35.88
EBITDA-CapEx/Interest Expense	0.46	-12.67	68.53	29.29	35.15
EBIT to Interest Expense	0.12	-13.62	72.21	31.47	35.36
Interest Expense	- -	- -	- -	- -	- -
Common Equity/Total Assets	30.35	15.05	69.31	79.27	86.17
Long-Term Debt/Equity (%)	207.45	463.4	15.58	6.33	- -
Long-Term Debt/Capital (%)	64.61	78.11	12.71	5.53	- -
Long-Term Debt/Total Assets (%)	62.97	75.11	10.8	5.02	- -
Total Debt/Equity (%)	221.07	493.26	22.54	14.42	9.73
Total Debt/Capital (%)	68.85	83.14	18.4	12.6	8.87
Total Debt/Total Assets (%)	67.1	79.96	15.63	11.43	8.39
Net Debt to Equity	219.85	493.24	18.61	-15.47	-29.97
Net Debt/Capital (%)	68.73	83.14	15.69	-18.31	-42.79
EBITDA	- -	- -	5	9	12
EBITDA-CapEx	- -	- -	5	8	11
Operating Income (Loss)	- -	- -	5	9	11

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Cash Ratio	0.06	- -	0.14	1.51	2.47
Current Ratio	1.8	1.36	4.73	6.03	6.92
Quick Ratio	1.57	1.19	0.95	2.98	3.96
CFO/Avg Current Liab	- -	-2.26	-0.97	0.53	1.34
Common Equity/Total Assets	30.35	15.05	69.31	79.27	86.17
Long-Term Debt/Equity (%)	207.45	463.4	15.58	6.33	- -
Long-Term Debt/Capital (%)	64.61	78.11	12.71	5.53	- -
Long-Term Debt/Total Assets (%)	62.97	75.11	10.8	5.02	- -
Total Debt/Equity (%)	221.07	493.26	22.54	14.42	9.73
Total Debt/Capital (%)	68.85	83.14	18.4	12.6	8.87
Total Debt/Total Assets (%)	67.1	79.96	15.63	11.43	8.39
CFO/Total Liabilities	-8.68	-20.28	-31.62	31.88	122.4
CFO/CapEx	-3.28	- -	-3.78	2.84	29.71
Altman's Z-Score	218.49	121.2	7.16	5.24	3.79

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Accounts Receivable Turnover	- -	29.52	19.91	7.52	4.51
Days Sales Outstanding	- -	12.36	18.33	48.55	80.98
Inventory Turnover	- -	- -	- -	3.8	3.16
Days Inventory Outstanding	- -	- -	- -	96.06	115.68
Accounts Payable Turnover	- -	- -	- -	28.84	34.81
Accounts Payable Turnover Days	- -	- -	- -	12.66	10.48
Cash Conversion Cycle	- -	- -	- -	131.96	186.18
Inventory to Cash Days	- -	- -	- -	-47.51	-34.7
Inventories	- -	- -	5	5	7
Raw Materials	- -	- -	5	4	6
Work In Process	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	1
Other Inventory	- -	- -	- -	- -	- -

Enterprise Value (USD)

Enterprise Value API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Market Capitalization	75	53	19	17	4
- Cash & Cash Equivalents	- -	- -	- -	7	14
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	2	3	3
Enterprise Value	75	54	21	13	-7
Total Capital	- -	- -	12	27	39
Total Debt/Capital (%)	68.85	83.14	18.4	12.6	8.87
Total Debt / EV	- -	- -	0.1	0.26	-0.53
EV/Sales	1,458.94	953.43	0.93	0.41	- -
EV/EBITDA	6,170.45	- -	3.85	1.43	- -
EV/EBIT	44,313.41	- -	3.92	1.44	- -
EV/Cash Flow to Firm	- -	- -	- -	5.8	- -
EV/Free Cash Flow to Firm	- -	- -	- -	8.38	- -
Diluted Market Cap	182	82	36	21	4
Diluted Enterprise Value	182	82	38	17	-6
EV per Share	6.02	4.02	0.55	0.27	- -
TTM Sales	- -	- -	22	32	33
TTM EBITDA	- -	- -	5	9	12
TTM Operating Income	- -	- -	5	9	11
TTM Cash Flow to Firm	- -	- -	-1	2	7
TTM Free Cash Flow to Firm	- -	- -	-2	2	7

Multiples (USD)

Valuation Multiples API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Price/Free Cash Flow	-7,824.1	-1,560.82	-21.23	16.31	0.63
EV/EBIT	44,313.41	- -	3.92	1.44	- -
Enterprise Value	75	54	21	13	-7
Low Price	3	4	0.25	0.09	0.08
EV/Sales	1,458.94	953.43	0.93	0.41	- -
EV/EBITDA	6,170.45	- -	3.85	1.43	- -
Price/Earnings	- -	- -	2.75	1.64	0.37
Price/Earnings Average	- -	- -	9.98	1.97	0.85
Price/Earnings High	- -	- -	21.99	3.56	1.55
Price/Earnings Low	- -	- -	1.37	0.42	0.34
Price/Book Value	834.98	1,144.1	1.98	0.71	0.12
Price/Book Value Average	661.02	1,144.1	7.17	0.85	0.27
Price/Book Value High	834.98	1,144.1	15.8	1.54	0.49
Price/Book Value Low	417.49	1,144.1	0.99	0.18	0.11
Price/Tangible Book Value	834.98	1,144.1	1.98	0.71	0.12
Price/Tangible Book Value Average	661.02	1,144.1	7.17	0.85	0.27
Price/Tangible Book Value High	834.98	1,144.1	15.8	1.54	0.49
Price/Tangible Book Value Low	417.49	1,144.1	0.99	0.18	0.11
Price/Sales	3,546.15	1,462	0.64	0.46	0.12
Price/Sales Average	2,807.37	1,462	2.33	0.55	0.28
Price/Sales High	3,546.15	1,462	5.14	1	0.52
Price/Sales Low	1,773.07	1,462	0.32	0.12	0.12
Price/Cash Flow	-10,212.92	-1,560.82	-10.71	7.49	0.59
Price/Cash Flow Average	-8,085.23	-1,560.82	-38.85	8.99	1.36
Price/Cash Flow High	-10,212.92	-1,560.82	-85.65	16.27	2.48
Price/Cash Flow Low	-5,106.46	-1,560.82	-5.35	1.93	0.55
Price/Free Cash Flow Average	-6,194.08	-1,560.82	-77.04	19.56	1.45
Price/Free Cash Flow High	-7,824.1	-1,560.82	-169.84	35.41	2.64
Price/Free Cash Flow Low	-3,912.05	-1,560.82	-10.61	4.19	0.59
EV/Sales Average	1,155.79	953.43	3.16	0.51	- -
EV/Sales High	1,458.94	953.43	6.86	1.02	0.2
EV/Sales Low	731.38	953.43	0.5	0.02	- -
EV/EBITDA Average	4,888.32	- -	13.11	1.8	- -
EV/EBITDA High	6,170.45	- -	28.51	3.58	0.58
EV/EBITDA Low	3,093.33	- -	2.09	0.07	- -
EV/EBIT Average	35,105.69	- -	13.32	1.81	- -
EV/EBIT High	44,313.41	- -	28.96	3.6	0.59
EV/EBIT Low	22,214.89	- -	2.13	0.07	- -
Last Price	6	4	0.5	0.35	0.09
High Price	6	4	4	0.76	0.36
Enterprise Value Average	59	54	71	17	-1
Enterprise Value High	75	54	154	33	7
Enterprise Value Low	38	54	11	1	-7

Per Share Data Items (USD)

Per-Share Data API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Shares Outstanding	12	13	38	48	48
Diluted Weighted Avg Shares	30	21	72	60	50
Basic Weighted Avg Shares	30	21	29	42	48
Revenue per Share	- -	- -	0.78	0.76	0.69
EBITDA per Share	- -	-0.01	0.19	0.22	0.24
Operating Income per Share	- -	-0.01	0.18	0.22	0.24
Basic EPS, GAAP	- -	-0.01	0.18	0.21	0.23
Basic EPS from Cont Ops	- -	-0.01	0.18	0.21	0.23
Diluted EPS, GAAP	- -	-0.01	0.07	0.15	0.23
Diluted EPS from Cont Ops	- -	-0.01	0.07	0.15	0.23
Dividend per Share	- -	- -	- -	- -	- -
Cash Flow per Share	- -	- -	-0.05	0.05	0.15
Free Cash Flow per Basic Share	- -	- -	-0.06	0.03	0.14
Cash & Equivalents per Share	- -	- -	0.01	0.15	0.29
Book Value per Share	0.01	- -	0.25	0.49	0.74
Tangible Book Value per Share	0.01	- -	0.25	0.49	0.74

Profitability (USD)

Profitability Ratios API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Return on Common Equity (%)	- -	-197.57	108.46	54.2	37.81
Return on Assets (%)	- -	-44.48	73.88	41.25	31.49
Return on Capital (%)	- -	- -	87.93	47.9	34.85
Return on Invested Capital (%)	- -	- -	87.02	46.79	34.38
Gross Margin (%)	100	100	37.49	42.17	44.52
EBITDA Margin (%)	23.64	-247.32	24.08	28.47	34.5
Operating Margin (%)	3.29	-265.91	23.7	28.28	33.99
Incremental Operating Margin (%)	- -	- -	24.42	38.73	195.52
Pretax Margin (%)	- -	- -	23.39	27.99	33.54
Profit Margin (%)	-24.86	-239.23	23.39	27.99	33.54
Net Income to Common Margin (%)	-24.86	-239.23	23.39	27.99	33.54
Effective Tax Rate (%)	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	-197.57	108.46	54.2	37.81

Credit (USD)

Credit Ratios API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Total Debt	- -	- -	2	3	3
ST Debt	- -	- -	1	2	3
LT Debt	- -	- -	2	2	- -
Total Debt/EBITDA	16.29	-1.78	0.4	0.37	0.3
Net Debt/EBITDA	16.2	-1.78	0.33	-0.4	-0.92
Total Debt/EBIT	117.01	-1.66	0.41	0.37	0.3
Net Debt/EBIT	116.37	-1.66	0.34	-0.4	-0.94
EBITDA to Interest Expense	0.84	-12.67	73.37	31.69	35.88
EBITDA-CapEx/Interest Expense	0.46	-12.67	68.53	29.29	35.15
EBIT to Interest Expense	0.12	-13.62	72.21	31.47	35.36
Interest Expense	- -	- -	- -	- -	- -
Common Equity/Total Assets	30.35	15.05	69.31	79.27	86.17
Long-Term Debt/Equity (%)	207.45	463.4	15.58	6.33	- -
Long-Term Debt/Capital (%)	64.61	78.11	12.71	5.53	- -
Long-Term Debt/Total Assets (%)	62.97	75.11	10.8	5.02	- -
Total Debt/Equity (%)	221.07	493.26	22.54	14.42	9.73
Total Debt/Capital (%)	68.85	83.14	18.4	12.6	8.87
Total Debt/Total Assets (%)	67.1	79.96	15.63	11.43	8.39
Net Debt to Equity	219.85	493.24	18.61	-15.47	-29.97
Net Debt/Capital (%)	68.73	83.14	15.69	-18.31	-42.79
EBITDA	- -	- -	5	9	12
EBITDA-CapEx	- -	- -	5	8	11
Operating Income (Loss)	- -	- -	5	9	11

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Cash Ratio	0.06	- -	0.14	1.51	2.47
Current Ratio	1.8	1.36	4.73	6.03	6.92
Quick Ratio	1.57	1.19	0.95	2.98	3.96
CFO/Avg Current Liab	- -	-2.26	-0.97	0.53	1.34
Common Equity/Total Assets	30.35	15.05	69.31	79.27	86.17
Long-Term Debt/Equity (%)	207.45	463.4	15.58	6.33	- -
Long-Term Debt/Capital (%)	64.61	78.11	12.71	5.53	- -
Long-Term Debt/Total Assets (%)	62.97	75.11	10.8	5.02	- -
Total Debt/Equity (%)	221.07	493.26	22.54	14.42	9.73
Total Debt/Capital (%)	68.85	83.14	18.4	12.6	8.87
Total Debt/Total Assets (%)	67.1	79.96	15.63	11.43	8.39
CFO/Total Liabilities	-8.68	-20.28	-31.62	31.88	122.4
CFO/CapEx	-3.28	- -	-3.78	2.84	29.71
Altman's Z-Score	218.49	121.2	7.16	5.24	3.79

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Accounts Receivable Turnover	- -	29.52	19.91	7.52	4.51
Days Sales Outstanding	- -	12.36	18.33	48.55	80.98
Inventory Turnover	- -	- -	- -	3.8	3.16
Days Inventory Outstanding	- -	- -	- -	96.06	115.68
Accounts Payable Turnover	- -	- -	- -	28.84	34.81
Accounts Payable Turnover Days	- -	- -	- -	12.66	10.48
Cash Conversion Cycle	- -	- -	- -	131.96	186.18
Inventory to Cash Days	- -	- -	- -	-47.51	-34.7
Inventories	- -	- -	5	5	7
Raw Materials	- -	- -	5	4	6
Work In Process	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	1
Other Inventory	- -	- -	- -	- -	- -

Enterprise Value (USD)

Enterprise Value API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Market Capitalization	75	53	19	17	4
- Cash & Cash Equivalents	- -	- -	- -	7	14
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	2	3	3
Enterprise Value	75	54	21	13	-7
Total Capital	- -	- -	12	27	39
Total Debt/Capital (%)	68.85	83.14	18.4	12.6	8.87
Total Debt / EV	- -	- -	0.1	0.26	-0.53
EV/Sales	1,458.94	953.43	0.93	0.41	- -
EV/EBITDA	6,170.45	- -	3.85	1.43	- -
EV/EBIT	44,313.41	- -	3.92	1.44	- -
EV/Cash Flow to Firm	- -	- -	- -	5.8	- -
EV/Free Cash Flow to Firm	- -	- -	- -	8.38	- -
Diluted Market Cap	182	82	36	21	4
Diluted Enterprise Value	182	82	38	17	-6
EV per Share	6.02	4.02	0.55	0.27	- -
TTM Sales	- -	- -	22	32	33
TTM EBITDA	- -	- -	5	9	12
TTM Operating Income	- -	- -	5	9	11
TTM Cash Flow to Firm	- -	- -	-1	2	7
TTM Free Cash Flow to Firm	- -	- -	-2	2	7

Multiples (USD)

Valuation Multiples API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Price/Free Cash Flow	-7,824.1	-1,560.82	-21.23	16.31	0.63
EV/EBIT	44,313.41	- -	3.92	1.44	- -
Enterprise Value	75	54	21	13	-7
Low Price	3	4	0.25	0.09	0.08
EV/Sales	1,458.94	953.43	0.93	0.41	- -
EV/EBITDA	6,170.45	- -	3.85	1.43	- -
Price/Earnings	- -	- -	2.75	1.64	0.37
Price/Earnings Average	- -	- -	9.98	1.97	0.85
Price/Earnings High	- -	- -	21.99	3.56	1.55
Price/Earnings Low	- -	- -	1.37	0.42	0.34
Price/Book Value	834.98	1,144.1	1.98	0.71	0.12
Price/Book Value Average	661.02	1,144.1	7.17	0.85	0.27
Price/Book Value High	834.98	1,144.1	15.8	1.54	0.49
Price/Book Value Low	417.49	1,144.1	0.99	0.18	0.11
Price/Tangible Book Value	834.98	1,144.1	1.98	0.71	0.12
Price/Tangible Book Value Average	661.02	1,144.1	7.17	0.85	0.27
Price/Tangible Book Value High	834.98	1,144.1	15.8	1.54	0.49
Price/Tangible Book Value Low	417.49	1,144.1	0.99	0.18	0.11
Price/Sales	3,546.15	1,462	0.64	0.46	0.12
Price/Sales Average	2,807.37	1,462	2.33	0.55	0.28
Price/Sales High	3,546.15	1,462	5.14	1	0.52
Price/Sales Low	1,773.07	1,462	0.32	0.12	0.12
Price/Cash Flow	-10,212.92	-1,560.82	-10.71	7.49	0.59
Price/Cash Flow Average	-8,085.23	-1,560.82	-38.85	8.99	1.36
Price/Cash Flow High	-10,212.92	-1,560.82	-85.65	16.27	2.48
Price/Cash Flow Low	-5,106.46	-1,560.82	-5.35	1.93	0.55
Price/Free Cash Flow Average	-6,194.08	-1,560.82	-77.04	19.56	1.45
Price/Free Cash Flow High	-7,824.1	-1,560.82	-169.84	35.41	2.64
Price/Free Cash Flow Low	-3,912.05	-1,560.82	-10.61	4.19	0.59
EV/Sales Average	1,155.79	953.43	3.16	0.51	- -
EV/Sales High	1,458.94	953.43	6.86	1.02	0.2
EV/Sales Low	731.38	953.43	0.5	0.02	- -
EV/EBITDA Average	4,888.32	- -	13.11	1.8	- -
EV/EBITDA High	6,170.45	- -	28.51	3.58	0.58
EV/EBITDA Low	3,093.33	- -	2.09	0.07	- -
EV/EBIT Average	35,105.69	- -	13.32	1.81	- -
EV/EBIT High	44,313.41	- -	28.96	3.6	0.59
EV/EBIT Low	22,214.89	- -	2.13	0.07	- -
Last Price	6	4	0.5	0.35	0.09
High Price	6	4	4	0.76	0.36
Enterprise Value Average	59	54	71	17	-1
Enterprise Value High	75	54	154	33	7
Enterprise Value Low	38	54	11	1	-7

Per Share Data Items (USD)

Per-Share Data API ChatGPT

	2007 Y	2008 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2007	12/31/2008	06/30/2010	06/30/2011	06/30/2012

Shares Outstanding	12	13	38	48	48
Diluted Weighted Avg Shares	30	21	72	60	50
Basic Weighted Avg Shares	30	21	29	42	48
Revenue per Share	- -	- -	0.78	0.76	0.69
EBITDA per Share	- -	-0.01	0.19	0.22	0.24
Operating Income per Share	- -	-0.01	0.18	0.22	0.24
Basic EPS, GAAP	- -	-0.01	0.18	0.21	0.23
Basic EPS from Cont Ops	- -	-0.01	0.18	0.21	0.23
Diluted EPS, GAAP	- -	-0.01	0.07	0.15	0.23
Diluted EPS from Cont Ops	- -	-0.01	0.07	0.15	0.23
Dividend per Share	- -	- -	- -	- -	- -
Cash Flow per Share	- -	- -	-0.05	0.05	0.15
Free Cash Flow per Basic Share	- -	- -	-0.06	0.03	0.14
Cash & Equivalents per Share	- -	- -	0.01	0.15	0.29
Book Value per Share	0.01	- -	0.25	0.49	0.74
Tangible Book Value per Share	0.01	- -	0.25	0.49	0.74