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China Tianbao Group Development Company Limited (1427) Ratios
China Tianbao Group Development Company Limited Ratios
HK:1427's free cash flow for Q2 2026 was $-20.93M. For the 2026 fiscal year, HK:1427's free cash flow was increased by $0.00 and operating cash flow was $-20.93M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.95 | 0.93 | 0.96 | 1.11 | 1.17 |
| Quick Ratio | 0.72 | 0.55 | 0.53 | 0.48 | 0.52 |
| Cash Ratio | 0.10 | 0.04 | 0.04 | 0.04 | 0.05 |
| Solvency Ratio | -0.02 | -0.03 | 0.00 | -0.06 | 0.01 |
| Operating Cash Flow Ratio | 0.04 | 0.01 | -0.01 | -0.03 | -0.03 |
| Short-Term Operating Cash Flow Coverage | 0.31 | 0.05 | -0.05 | -0.26 | -0.34 |
| Net Current Asset Value | $ -1.19B | $ -961.40M | $ -696.95M | $ 259.00M | $ 517.55M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.25 | 0.22 | 0.17 | 0.14 | 0.12 |
| Debt-to-Equity Ratio | 1.88 | 1.59 | 1.03 | 0.90 | 0.59 |
| Debt-to-Capital Ratio | 0.65 | 0.61 | 0.51 | 0.48 | 0.37 |
| Long-Term Debt-to-Capital Ratio | 0.55 | 0.40 | 0.33 | 0.21 | 0.20 |
| Financial Leverage Ratio | 7.42 | 7.31 | 5.99 | 6.27 | 5.15 |
| Debt Service Coverage Ratio | -0.11 | -0.10 | 0.16 | -0.12 | 0.26 |
| Interest Coverage Ratio | -1.14 | -0.95 | 1.74 | -1.63 | 2.29 |
| Debt to Market Cap | 8.99 | 7.82 | 6.95 | 4.02 | 0.31 |
| Interest Debt Per Share | 1.71 | 1.77 | 1.38 | 1.21 | 1.09 |
| Net Debt to EBITDA | -18.49 | -19.07 | 6.55 | -6.37 | 3.91 |
| Profitability Margins | |||||
| Gross Profit Margin | 2.81% | 2.69% | 5.96% | 5.96% | 8.40% |
| EBIT Margin | -3.96% | -3.28% | 4.58% | -6.01% | 4.58% |
| EBITDA Margin | -3.34% | -2.96% | 4.82% | -5.56% | 4.86% |
| Operating Profit Margin | -3.96% | -3.43% | 4.58% | -6.01% | 4.58% |
| Pretax Profit Margin | -6.82% | -6.88% | 1.63% | -19.03% | 1.68% |
| Net Profit Margin | -7.30% | -8.13% | 0.40% | -18.05% | 1.44% |
| Continuous Operations Profit Margin | -7.30% | -8.13% | 0.40% | -18.05% | 1.44% |
| Net Income Per EBT | 107.10% | 118.25% | 24.82% | 94.88% | 85.68% |
| EBT Per EBIT | 172.14% | 200.69% | 35.56% | 316.67% | 36.78% |
| Return on Assets (ROA) | -2.18% | -2.65% | 0.18% | -5.54% | 0.60% |
| Return on Equity (ROE) | -16.17% | -19.37% | 1.08% | -34.73% | 3.11% |
| Return on Capital Employed (ROCE) | -3.83% | -4.68% | 8.05% | -9.03% | 7.82% |
| Return on Invested Capital (ROIC) | -2.96% | -3.06% | 1.48% | -5.70% | 5.29% |
| Return on Tangible Assets | -2.18% | -2.65% | 0.18% | -5.54% | 0.60% |
| Earnings Yield | -77.24% | -95.09% | 7.31% | -154.49% | 1.65% |
| Efficiency Ratios | |||||
| Receivables Turnover | 0.80 | 1.02 | 1.50 | 1.35 | 1.45 |
| Payables Turnover | 1.03 | 1.03 | 1.40 | 1.03 | 1.19 |
| Inventory Turnover | 1.87 | 1.10 | 1.31 | 0.58 | 0.79 |
| Fixed Asset Turnover | 1.15 | 1.52 | 2.18 | 8.34 | 11.97 |
| Asset Turnover | 0.30 | 0.33 | 0.45 | 0.31 | 0.42 |
| Working Capital Turnover Ratio | -6.43 | -8.32 | 14.50 | 2.73 | 3.60 |
| Cash Conversion Cycle | 296.91 | 337.05 | 260.45 | 547.63 | 407.66 |
| Days of Sales Outstanding | 457.23 | 358.91 | 243.78 | 270.37 | 251.15 |
| Days of Inventory Outstanding | 194.90 | 332.46 | 277.85 | 632.84 | 462.73 |
| Days of Payables Outstanding | 355.21 | 354.32 | 261.19 | 355.58 | 306.22 |
| Operating Cycle | 652.13 | 691.37 | 521.63 | 903.21 | 713.87 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.18 | 0.04 | -0.04 | -0.21 | -0.19 |
| Free Cash Flow Per Share | 0.02 | -0.00 | -0.04 | -0.21 | -0.20 |
| Dividend Paid and CapEx Coverage Ratio | 1.14 | 0.94 | -17.04 | -657.90 | -34.12 |
| Capital Expenditure Coverage Ratio | 1.14 | 0.94 | -17.04 | -657.90 | -34.12 |
| Operating Cash Flow Coverage Ratio | 0.11 | 0.03 | -0.03 | -0.18 | -0.19 |
| Operating Cash Flow to Sales Ratio | 0.09 | 0.02 | -0.01 | -0.09 | -0.05 |
| Free Cash Flow Yield | 12.20% | -1.43% | -20.38% | -73.85% | -6.15% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -1.31 | -1.05 | 13.68 | -0.65 | 60.60 |
| Price-to-Sales (P/S) Ratio | 0.09 | 0.09 | 0.06 | 0.12 | 0.87 |
| Price-to-Book (P/B) Ratio | 0.21 | 0.20 | 0.15 | 0.22 | 1.88 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.20 | -69.72 | -4.91 | -1.35 | -16.26 |
| Price-to-Operating Cash Flow Ratio | 1.01 | 4.83 | -5.20 | -1.36 | -16.74 |
| Price-to-Earnings Growth (PEG) Ratio | 0.04 | 0.00 | -0.13 | 0.00 | -0.69 |
| Enterprise Value Multiple | -21.32 | -21.96 | 7.70 | -8.47 | 21.89 |
| Enterprise Value | 1.21B | 1.32B | 1.01B | 906.81M | 3.08B |
| EV to EBITDA | -21.32 | -21.96 | 7.70 | -8.47 | 21.89 |
| EV to Sales | 0.71 | 0.65 | 0.37 | 0.47 | 1.06 |
| EV to Free Cash Flow | 61.74 | -529.74 | -32.94 | -5.46 | -19.80 |
| EV to Operating Cash Flow | 7.63 | 36.73 | -34.87 | -5.47 | -20.38 |
| Tangible Book Value Per Share | 0.87 | 1.06 | 1.25 | 1.24 | 1.70 |
| Shareholders’ Equity Per Share | 0.88 | 1.06 | 1.25 | 1.24 | 1.70 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.07 | -0.18 | 0.75 | 0.05 | 0.14 |
| Revenue Per Share | 1.94 | 2.52 | 3.36 | 2.38 | 3.67 |
| Net Income Per Share | -0.14 | -0.20 | 0.01 | -0.43 | 0.05 |
| Tax Burden | 1.07 | 1.18 | 0.25 | 0.95 | 0.86 |
| Interest Burden | 1.72 | 2.09 | 0.36 | 3.17 | 0.37 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.03 | 0.02 | 0.03 | 0.02 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.31 | -0.26 | -0.65 | 0.45 | -3.10 |
Currency in CNY