China Partytime Culture Holdings (HKSE:01532) Interest Coverage: 0 (At Loss) (As of Dec. 2025)

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HKSE:01532 China Partytime Culture Holdings Ltd HKSE:01532
37 GF Score
Price HK$0.14
GF Value HK$0.04
Valuation Significantly Overvalued
! 8 Warning Signs
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What is China Partytime Culture Holdings Interest Coverage?

China Partytime Culture Holdings HKSE:01532 -4.00% 37 Interest Coverage is 0 (At Loss) as of Dec. 2025. GuruFocus rates HKSE:01532 with a GF Score™ of 37/100 and a GF Value™ of HK$0.04 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 744 Manufacturing - Apparel & Accessories companies, China Partytime Culture Holdings ranks worse than 134408.47% on this metric.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income by its Interest Expense. China Partytime Culture Holdings's Operating Income for the six months ended in Dec. 2025 was HK$-51.3 Mil. China Partytime Culture Holdings's Interest Expense for the six months ended in Dec. 2025 was HK$-0.2 Mil. did not have earnings to cover the interest expense. The higher the ratio, the stronger the company's financial strength is.

The historical rank and industry rank for China Partytime Culture Holdings's Interest Coverage or its related term are showing as below:


HKSE:01532's Interest Coverage is not ranked *
in the Manufacturing - Apparel & Accessories industry.
Industry Median: 5.36
* Ranked among companies with meaningful Interest Coverage only.

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.


China Partytime Culture Holdings  (HKSE:01532) Interest Coverage Explanation

Ben Graham requires that a company has a minimum interest coverage of 5 with the companies he invested. If the interest coverage is less than 2, the company is burdened by debt. Any business slow or recession may drag the company into a situation where it cannot pay the interest on its debt.

Interest Coverage is an important factor when GuruFocus ranks a company's overage Financial Strength .


China Partytime Culture Holdings Interest Coverage Related Terms


China Partytime Culture Holdings Interest Coverage Historical Data

* Premium members only.

The historical data trend for China Partytime Culture Holdings's Interest Coverage can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Note: For Interest Coverage, "No debt" indicates no long-term debt. An indication of "No Debt" does not necessarily mean that the company has no long-term debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.

China Partytime Culture Holdings Interest Coverage Chart

China Partytime Culture Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Interest Coverage
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

China Partytime Culture Holdings Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Interest Coverage Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

HKSE:01532 vs RL, LEVI, VFC: Interest Coverage Comparison

For the Apparel Manufacturing subindustry, China Partytime Culture Holdings's Interest Coverage, along with its competitors' market caps and Interest Coverage data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


China Partytime Culture Holdings Interest Coverage vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, China Partytime Culture Holdings's Interest Coverage distribution charts can be found below:

* The bar in red indicates where China Partytime Culture Holdings's Interest Coverage falls into.


HKSE:01532
37GF Score
China Partytime Culture Holdings Ltd HKSE:01532
Interest Coverage is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Partytime Culture Holdings Interest Coverage Calculation

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

If Interest Expense is negative and Operating Income is positive, then

Interest Coverage=-1* Operating Income /Interest Expense

Else if Interest Expense is negative and Operating Income is negative, then

The company did not have earnings to cover the interest expense.

Else if Interest Expense is 0 and Long-Term Debt & Capital Lease Obligation is 0, then

The company had no debt (1).


Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

China Partytime Culture Holdings's Interest Coverage for the fiscal year that ended in Dec. 2025 is calculated as

Here, for the fiscal year that ended in Dec. 2025, China Partytime Culture Holdings's Interest Expense was HK$-0.7 Mil. Its Operating Income was HK$-63.0 Mil. And its Long-Term Debt & Capital Lease Obligation was HK$5.0 Mil.

China Partytime Culture Holdings did not have earnings to cover the interest expense.

China Partytime Culture Holdings's Interest Coverage for the quarter that ended in Dec. 2025 is calculated as

Here, for the six months ended in Dec. 2025, China Partytime Culture Holdings's Interest Expense was HK$-0.2 Mil. Its Operating Income was HK$-51.3 Mil. And its Long-Term Debt & Capital Lease Obligation was HK$5.0 Mil.

China Partytime Culture Holdings did not have earnings to cover the interest expense.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

The higher the ratio, the stronger the company's Financial Strength is.

Frequently Asked Questions Learn more about Interest Coverage →
What does a Interest Coverage of 0 (At Loss) mean?
China Partytime Culture Holdings (HKSE:01532) has a Interest Coverage of 0 (At Loss) as of Dec. 2025. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on China Partytime Culture Holdings and its competitors. According to the industry distribution chart, China Partytime Culture Holdings ranks #999999 out of 744 companies in the Manufacturing - Apparel & Accessories industry.
Is China Partytime Culture Holdings' Interest Coverage too high?
China Partytime Culture Holdings' current Interest Coverage is 0 (At Loss). Based on the distribution chart, China Partytime Culture Holdings ranks #999999 out of 744 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, China Partytime Culture Holdings has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Partytime Culture Holdings' Interest Coverage compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, China Partytime Culture Holdings ranks #999999 out of 744 companies for Interest Coverage. This places China Partytime Culture Holdings in the lower half of its industry. The industry median Interest Coverage is 5.36. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Interest Coverage for a Manufacturing - Apparel & Accessories company?
The median Interest Coverage among Manufacturing - Apparel & Accessories companies is 5.36, based on 744 companies in the industry. Companies in the top quartile (top 25%) have a Interest Coverage significantly above this median, while those in the bottom quartile fall well below. However, Interest Coverage should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Interest Coverage mean?
A high Interest Coverage can signal that a stock is expensive relative to its fundamentals. Interest Coverage measures a company's capability to pay interest expenses on its debt. View historical data on China Partytime Culture Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Interest Coverage is 5.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Partytime Culture Holdings's current Interest Coverage is 0 (At Loss). However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Partytime Culture Holdings stock overvalued right now?
Based on GuruFocus' analysis, China Partytime Culture Holdings (HKSE:01532) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.04, compared to a current price of HK$0.14 — trading 260% above its estimated fair value. The current Interest Coverage is 0 (At Loss). China Partytime Culture Holdings' overall GF Score™ is 37/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Interest Coverage calculated?
Interest Coverage is calculated from a company's financial statements. For China Partytime Culture Holdings (HKSE:01532), the current Interest Coverage is 0 (At Loss) as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is China Partytime Culture Holdings (HKSE:01532) Overvalued in 2026?

Based on GuruFocus' analysis, China Partytime Culture Holdings stock appears to be overvalued. The current stock price of HK$0.14 is trading 260% above its estimated GF Value™ of HK$0.04. GuruFocus considers China Partytime Culture Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:01532:

  • Interest Coverage: 0 (At Loss)
  • GF Value™: HK$0.04 vs. price of HK$0.14 (260% above fair value)
  • GF Score™: 37/100 with 8 warning signs

No single metric tells the full story. See the HKSE:01532 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Partytime Culture Holdings Business Description

Address No.3 Chunchao Road, Yichun Economic and Technological Development Zone, Jiangxi Province, Yichun, CHN
China Partytime Culture Holdings Ltd is an investment company. It is engaged in the design, development, production, selling, and marketing of cosplay products (including cosplay costumes and cosplay wigs) and non-cosplay apparel, which includes mainly sexy lingerie, fabric care, personal hygiene and home care products, and leasing of factory premises. The operating segments of the group are Wigs; Clothing and others; Fabric care, personal hygiene and home care products, and the Leasing of factory premises involving self-owned or held under leasehold interest. The group derives revenue from the PRC, the U.S., Germany, the U.K., the Netherlands, Japan, and other countries.
37GF Score

Get the complete analysis for HKSE:01532

Interest Coverage is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

HK$0.14
Price
HK$0.04
GF Value