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Tian An China Investments Co (0028) Ratios
Tian An China Investments Co Ratios
HK:0028's free cash flow for Q2 2026 was $-1.80B. For the 2026 fiscal year, HK:0028's free cash flow was decreased by $-166.81M and operating cash flow was $-1.63B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.11 | 1.08 | 1.18 | 1.28 | 1.44 |
| Quick Ratio | 0.56 | 0.61 | 0.73 | 0.83 | 0.73 |
| Cash Ratio | 0.48 | 0.46 | 0.51 | 0.65 | 0.40 |
| Solvency Ratio | 0.07 | -0.00 | 0.05 | 0.07 | 0.08 |
| Operating Cash Flow Ratio | -0.00 | 0.18 | 0.12 | 0.55 | 0.06 |
| Short-Term Operating Cash Flow Coverage | -0.03 | 1.01 | 1.04 | 5.19 | 0.23 |
| Net Current Asset Value | $ -5.81B | $ -5.30B | $ -6.08B | $ -3.91B | $ -3.23B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.14 | 0.13 | 0.12 | 0.16 |
| Debt-to-Equity Ratio | 0.20 | 0.31 | 0.26 | 0.22 | 0.27 |
| Debt-to-Capital Ratio | 0.17 | 0.23 | 0.21 | 0.18 | 0.21 |
| Long-Term Debt-to-Capital Ratio | 0.14 | 0.13 | 0.16 | 0.14 | 0.14 |
| Financial Leverage Ratio | 1.96 | 2.21 | 1.96 | 1.83 | 1.71 |
| Debt Service Coverage Ratio | 1.77 | 0.07 | 0.57 | 0.66 | 0.35 |
| Interest Coverage Ratio | 25.45 | 1.65 | 0.29 | 7.58 | 5.52 |
| Debt to Market Cap | 0.87 | 1.25 | 1.39 | 1.04 | 1.18 |
| Interest Debt Per Share | 4.12 | 5.66 | 5.05 | 4.26 | 5.19 |
| Net Debt to EBITDA | -0.55 | -6.08 | -0.56 | -1.68 | 1.35 |
| Profitability Margins | |||||
| Gross Profit Margin | 51.46% | 34.68% | 31.66% | 43.55% | 54.10% |
| EBIT Margin | 44.76% | 11.32% | 50.78% | 35.81% | 91.04% |
| EBITDA Margin | 45.92% | 13.67% | 53.43% | 36.54% | 92.62% |
| Operating Profit Margin | 44.88% | 12.12% | 2.00% | 34.08% | 35.91% |
| Pretax Profit Margin | 36.24% | -1.50% | 58.52% | 44.92% | 101.87% |
| Net Profit Margin | 16.85% | -6.87% | 43.76% | 30.05% | 55.55% |
| Continuous Operations Profit Margin | 16.29% | -4.74% | 47.08% | 30.50% | 54.23% |
| Net Income Per EBT | 46.49% | 457.56% | 74.78% | 66.90% | 54.53% |
| EBT Per EBIT | 80.75% | -12.39% | 2932.93% | 131.80% | 283.65% |
| Return on Assets (ROA) | 3.15% | -0.35% | 2.28% | 3.10% | 3.03% |
| Return on Equity (ROE) | 6.17% | -0.78% | 4.47% | 5.69% | 5.18% |
| Return on Capital Employed (ROCE) | 12.35% | 1.03% | 0.15% | 4.91% | 2.55% |
| Return on Invested Capital (ROIC) | 5.36% | 0.92% | 0.11% | 3.20% | 1.25% |
| Return on Tangible Assets | 3.15% | -0.35% | 2.28% | 3.10% | 3.03% |
| Earnings Yield | 26.22% | -3.21% | 23.66% | 26.33% | 22.25% |
| Efficiency Ratios | |||||
| Receivables Turnover | 14.22 | 16.57 | 1.50 | 2.28 | 0.74 |
| Payables Turnover | 4.92 | 0.72 | 0.76 | 2.45 | 0.56 |
| Inventory Turnover | 0.51 | 0.18 | 0.27 | 0.46 | 0.15 |
| Fixed Asset Turnover | 4.44 | 1.43 | 0.66 | 2.43 | 1.06 |
| Asset Turnover | 0.19 | 0.05 | 0.05 | 0.10 | 0.05 |
| Working Capital Turnover Ratio | 5.53 | 1.30 | 0.83 | 1.17 | 0.42 |
| Cash Conversion Cycle | 661.59 | 1531.15 | 1101.51 | 805.68 | 2246.68 |
| Days of Sales Outstanding | 25.66 | 22.02 | 243.78 | 159.81 | 490.87 |
| Days of Inventory Outstanding | 710.12 | 2012.72 | 1337.41 | 794.73 | 2402.47 |
| Days of Payables Outstanding | 74.19 | 503.60 | 479.68 | 148.87 | 646.67 |
| Operating Cycle | 735.78 | 2034.75 | 1581.19 | 954.54 | 2893.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.03 | 2.89 | 1.33 | 5.24 | 0.48 |
| Free Cash Flow Per Share | -0.20 | 2.75 | 1.18 | 5.23 | 0.44 |
| Dividend Paid and CapEx Coverage Ratio | -0.10 | 8.43 | 3.31 | 25.02 | 2.00 |
| Capital Expenditure Coverage Ratio | -0.16 | 20.24 | 8.69 | 548.58 | 12.88 |
| Operating Cash Flow Coverage Ratio | -0.01 | 0.52 | 0.27 | 1.28 | 0.09 |
| Operating Cash Flow to Sales Ratio | -0.00 | 1.41 | 0.70 | 1.51 | 0.28 |
| Free Cash Flow Yield | -4.32% | 62.40% | 33.62% | 132.14% | 10.18% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 3.80 | -31.15 | 4.23 | 3.80 | 4.49 |
| Price-to-Sales (P/S) Ratio | 0.64 | 2.14 | 1.85 | 1.14 | 2.50 |
| Price-to-Book (P/B) Ratio | 0.24 | 0.24 | 0.19 | 0.22 | 0.23 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -23.13 | 1.60 | 2.97 | 0.76 | 9.82 |
| Price-to-Operating Cash Flow Ratio | -168.02 | 1.52 | 2.63 | 0.76 | 9.06 |
| Price-to-Earnings Growth (PEG) Ratio | -0.00 | 0.27 | -0.21 | 0.46 | 0.03 |
| Enterprise Value Multiple | 0.85 | 9.59 | 2.90 | 1.45 | 4.04 |
| Enterprise Value | 4.08B | 3.95B | 4.32B | 2.69B | 9.64B |
| EV to EBITDA | 0.85 | 9.59 | 2.90 | 1.45 | 4.04 |
| EV to Sales | 0.39 | 1.31 | 1.55 | 0.53 | 3.74 |
| EV to Free Cash Flow | -13.98 | 0.98 | 2.50 | 0.35 | 14.73 |
| EV to Operating Cash Flow | -101.56 | 0.93 | 2.21 | 0.35 | 13.58 |
| Tangible Book Value Per Share | 20.72 | 19.21 | 19.74 | 18.76 | 18.96 |
| Shareholders’ Equity Per Share | 19.55 | 18.00 | 18.57 | 18.34 | 18.55 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.55 | -2.16 | 0.20 | 0.32 | 0.47 |
| Revenue Per Share | 7.16 | 2.05 | 1.90 | 3.47 | 1.73 |
| Net Income Per Share | 1.21 | -0.14 | 0.83 | 1.04 | 0.96 |
| Tax Burden | 0.46 | 4.58 | 0.75 | 0.67 | 0.55 |
| Interest Burden | 0.81 | -0.13 | 1.15 | 1.25 | 1.12 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.23 | 0.16 | 0.07 | 0.13 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.02 | -93.56 | 1.61 | 5.03 | 0.50 |
Currency in HKD
