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Tai Sang Land Development Limited (0089) Ratios
Tai Sang Land Development Limited Ratios
HK:0089's free cash flow for Q2 2026 was $2.01M. For the 2026 fiscal year, HK:0089's free cash flow was decreased by $-5.86M and operating cash flow was $7.87M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.06 | 0.42 | 0.07 | 10.42 | 10.39 |
| Quick Ratio | 0.06 | 0.24 | -0.00 | 1.92 | 0.26 |
| Cash Ratio | 0.06 | 0.19 | 0.07 | 10.42 | 10.39 |
| Solvency Ratio | -0.07 | -0.10 | -0.05 | 0.14 | 0.23 |
| Operating Cash Flow Ratio | 0.07 | 0.26 | 0.10 | 8.02 | 9.48 |
| Short-Term Operating Cash Flow Coverage | 0.07 | 0.33 | 0.11 | 0.11 | 0.18 |
| Net Current Asset Value | $ -2.90B | $ -2.72B | $ -2.87B | $ -2.88B | $ -2.91B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.23 | 0.23 | 0.22 | 0.21 | 0.21 |
| Debt-to-Equity Ratio | 0.33 | 0.32 | 0.30 | 0.29 | 0.29 |
| Debt-to-Capital Ratio | 0.25 | 0.24 | 0.23 | 0.23 | 0.23 |
| Long-Term Debt-to-Capital Ratio | 0.08 | 0.20 | 0.11 | 0.15 | 0.19 |
| Financial Leverage Ratio | 1.41 | 1.40 | 1.38 | 1.37 | 1.38 |
| Debt Service Coverage Ratio | -0.05 | -0.22 | 0.02 | 0.22 | 0.21 |
| Interest Coverage Ratio | 0.92 | -1.39 | -0.46 | 1.63 | 2.80 |
| Debt to Market Cap | 4.18 | 5.11 | 3.20 | 2.24 | 2.18 |
| Interest Debt Per Share | 9.60 | 9.67 | 9.48 | 9.20 | 8.86 |
| Net Debt to EBITDA | -26.75 | -15.44 | -148.44 | 13.83 | 15.67 |
| Profitability Margins | |||||
| Gross Profit Margin | 52.87% | 62.01% | 62.34% | 66.39% | 66.55% |
| EBIT Margin | -29.60% | -43.18% | -13.31% | 26.40% | 25.16% |
| EBITDA Margin | -20.02% | -33.72% | -3.42% | 40.05% | 37.54% |
| Operating Profit Margin | 22.00% | -43.79% | -13.75% | 26.40% | 25.16% |
| Pretax Profit Margin | -53.50% | -74.72% | -43.24% | 75.37% | 167.53% |
| Net Profit Margin | -54.55% | -69.24% | -38.12% | 81.70% | 155.32% |
| Continuous Operations Profit Margin | -54.97% | -70.64% | -33.75% | 87.46% | 160.42% |
| Net Income Per EBT | 101.96% | 92.67% | 88.16% | 108.39% | 92.71% |
| EBT Per EBIT | -243.19% | 170.63% | 314.44% | 285.53% | 665.80% |
| Return on Assets (ROA) | -2.29% | -2.89% | -1.56% | 2.97% | 5.35% |
| Return on Equity (ROE) | -3.23% | -4.04% | -2.15% | 4.07% | 7.40% |
| Return on Capital Employed (ROCE) | 1.12% | -1.94% | -0.65% | 0.96% | 0.87% |
| Return on Invested Capital (ROIC) | 0.92% | -1.75% | -0.45% | 0.90% | 0.80% |
| Return on Tangible Assets | -2.29% | -2.89% | -1.56% | 2.97% | 5.35% |
| Earnings Yield | -40.70% | -64.75% | -23.05% | 31.30% | 55.06% |
| Efficiency Ratios | |||||
| Receivables Turnover | 20.21 | 20.03 | 15.04 | 12.36 | 12.03 |
| Payables Turnover | 17.68 | 21.34 | 18.89 | 10.72 | 14.09 |
| Inventory Turnover | 0.00 | 1.65 | 1.66 | 1.35 | 1.25 |
| Fixed Asset Turnover | 0.25 | 0.04 | 0.24 | 0.22 | 0.20 |
| Asset Turnover | 0.04 | 0.04 | 0.04 | 0.04 | 0.03 |
| Working Capital Turnover Ratio | -0.42 | -0.50 | -0.68 | 3.96 | 3.51 |
| Cash Conversion Cycle | -2.58 | 222.05 | 225.16 | 265.06 | 297.11 |
| Days of Sales Outstanding | 18.06 | 18.22 | 24.26 | 29.54 | 30.33 |
| Days of Inventory Outstanding | 0.00 | 220.93 | 220.23 | 269.56 | 292.68 |
| Days of Payables Outstanding | 20.64 | 17.10 | 19.33 | 34.04 | 25.90 |
| Operating Cycle | 18.06 | 239.15 | 244.49 | 299.10 | 323.01 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.49 | 0.58 | 0.57 | 0.36 | 0.36 |
| Free Cash Flow Per Share | 0.49 | 0.55 | 0.55 | 0.23 | 0.13 |
| Dividend Paid and CapEx Coverage Ratio | 5.93 | 4.32 | 4.27 | 0.92 | 0.81 |
| Capital Expenditure Coverage Ratio | 195.59 | 16.79 | 45.52 | 2.73 | 1.61 |
| Operating Cash Flow Coverage Ratio | 0.05 | 0.06 | 0.06 | 0.04 | 0.04 |
| Operating Cash Flow to Sales Ratio | 0.30 | 0.35 | 0.33 | 0.23 | 0.25 |
| Free Cash Flow Yield | 22.11% | 30.61% | 19.74% | 5.69% | 3.36% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.44 | -1.54 | -4.34 | 3.20 | 1.82 |
| Price-to-Sales (P/S) Ratio | 1.34 | 1.07 | 1.65 | 2.61 | 2.82 |
| Price-to-Book (P/B) Ratio | 0.08 | 0.06 | 0.09 | 0.13 | 0.13 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.52 | 3.27 | 5.07 | 17.59 | 29.76 |
| Price-to-Operating Cash Flow Ratio | 4.50 | 3.07 | 4.95 | 11.15 | 11.24 |
| Price-to-Earnings Growth (PEG) Ratio | 0.11 | -0.02 | 0.03 | -0.07 | -0.00 |
| Enterprise Value Multiple | -33.45 | -18.61 | -196.80 | 20.35 | 23.18 |
| Enterprise Value | 3.16B | 3.02B | 3.28B | 3.59B | 3.55B |
| EV to EBITDA | -33.45 | -18.61 | -196.80 | 20.35 | 23.18 |
| EV to Sales | 6.70 | 6.28 | 6.73 | 8.15 | 8.70 |
| EV to Free Cash Flow | 22.60 | 19.17 | 20.61 | 54.89 | 91.82 |
| EV to Operating Cash Flow | 22.48 | 18.03 | 20.16 | 34.80 | 34.68 |
| Tangible Book Value Per Share | 28.70 | 29.69 | 30.98 | 31.69 | 30.62 |
| Shareholders’ Equity Per Share | 27.75 | 28.72 | 29.98 | 30.74 | 29.76 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.03 | 0.05 | 0.22 | -0.16 | 0.04 |
| Revenue Per Share | 1.64 | 1.67 | 1.69 | 1.53 | 1.42 |
| Net Income Per Share | -0.90 | -1.16 | -0.65 | 1.25 | 2.20 |
| Tax Burden | 1.02 | 0.93 | 0.88 | 1.08 | 0.93 |
| Interest Burden | 1.81 | 1.73 | 3.25 | 2.86 | 6.66 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.40 | 0.38 | 0.38 | 0.37 | 0.37 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.56 | -0.47 | -0.88 | 0.29 | 0.16 |
Currency in HKD
