Times Universal Group Holdings(HK:2310)
HK$0.090.00 (0.00%)
HK:2310
Times Universal Group Holdings financials statements
HK$0.09
At close:0.00 (0.00%)
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Times Universal Group Holdings (2310) Ratios
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Times Universal Group Holdings Ratios
HK:2310's free cash flow for Q2 2026 was HK$-1.75M. For the 2026 fiscal year, HK:2310's free cash flow was decreased by HK$-349.00K and operating cash flow was HK$-1.40M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.16 | 0.15 | 0.13 | 0.22 | 0.43 |
| Quick Ratio | 0.16 | 0.15 | 0.13 | 0.21 | 0.42 |
| Cash Ratio | 0.09 | 0.07 | 0.07 | 0.15 | 0.21 |
| Solvency Ratio | 0.02 | -0.01 | -0.02 | -0.11 | -0.07 |
| Operating Cash Flow Ratio | 0.02 | 0.01 | 0.06 | -0.05 | -0.01 |
| Short-Term Operating Cash Flow Coverage | 0.02 | 0.02 | 0.10 | -0.08 | -0.01 |
| Net Current Asset Value | HK$ -119.49M | HK$ -125.24M | HK$ -126.20M | HK$ -123.45M | HK$ -109.14M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.86 | 0.88 | 0.80 | 0.77 | 0.57 |
| Debt-to-Equity Ratio | -2.76 | -2.72 | -4.10 | -7.07 | 6.35 |
| Debt-to-Capital Ratio | 1.57 | 1.58 | 1.32 | 1.16 | 0.86 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | 0.00 | -2.06 | 0.00 |
| Financial Leverage Ratio | -3.23 | -3.08 | -5.13 | -9.24 | 11.17 |
| Debt Service Coverage Ratio | 0.01 | 0.02 | 0.00 | -0.13 | -0.04 |
| Interest Coverage Ratio | -2.52 | -1.45 | -0.50 | -5.33 | -3.97 |
| Debt to Market Cap | 2.31 | 2.95 | 3.45 | 0.98 | 0.93 |
| Interest Debt Per Share | 0.09 | 0.09 | 0.09 | 0.10 | 0.10 |
| Net Debt to EBITDA | 60.68 | 33.96 | 13.17 | -5.40 | -7.35 |
| Profitability Margins | |||||
| Gross Profit Margin | 17.62% | 21.52% | 21.73% | 24.21% | 24.46% |
| EBIT Margin | -3.05% | -3.57% | 1.01% | -24.58% | -25.18% |
| EBITDA Margin | 1.14% | 2.31% | 6.49% | -16.46% | -13.14% |
| Operating Profit Margin | -3.05% | -3.62% | -1.53% | -26.11% | -26.38% |
| Pretax Profit Margin | -1.69% | -6.06% | -2.05% | -29.48% | -36.30% |
| Net Profit Margin | -1.19% | -6.77% | -8.16% | -25.18% | -26.95% |
| Continuous Operations Profit Margin | -1.19% | -6.77% | -8.16% | -25.18% | -22.47% |
| Net Income Per EBT | 70.55% | 111.63% | 397.60% | 85.42% | 74.23% |
| EBT Per EBIT | 55.41% | 167.29% | 134.17% | 112.89% | 137.60% |
| Return on Assets (ROA) | -1.28% | -6.82% | -6.89% | -17.61% | -11.52% |
| Return on Equity (ROE) | 4.14% | 21.01% | 35.35% | 162.69% | -128.67% |
| Return on Capital Employed (ROCE) | 10.59% | 14.14% | 10.69% | -461.96% | -41.06% |
| Return on Invested Capital (ROIC) | -6.00% | -6.39% | -2.12% | -23.53% | -12.19% |
| Return on Tangible Assets | -1.30% | -7.03% | -7.19% | -18.77% | -12.82% |
| Earnings Yield | -3.46% | -24.50% | -32.98% | -25.15% | -26.61% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.44 | 11.42 | 14.19 | 21.50 | 3.54 |
| Payables Turnover | 29.60 | 30.21 | 45.19 | 41.79 | 61.59 |
| Inventory Turnover | 280.62 | 328.05 | 1088.93 | 105.97 | 89.47 |
| Fixed Asset Turnover | 1.50 | 1.36 | 1.10 | 1.08 | 0.80 |
| Asset Turnover | 1.07 | 1.01 | 0.84 | 0.70 | 0.43 |
| Working Capital Turnover Ratio | -0.99 | -0.94 | -0.92 | -1.08 | -1.51 |
| Cash Conversion Cycle | 16.12 | 21.00 | 17.98 | 11.69 | 101.38 |
| Days of Sales Outstanding | 27.15 | 31.97 | 25.72 | 16.98 | 103.23 |
| Days of Inventory Outstanding | 1.30 | 1.11 | 0.34 | 3.44 | 4.08 |
| Days of Payables Outstanding | 12.33 | 12.08 | 8.08 | 8.73 | 5.93 |
| Operating Cycle | 28.45 | 33.08 | 26.05 | 20.42 | 107.31 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.00 | 0.00 | 0.01 | -0.01 | -0.00 |
| Free Cash Flow Per Share | -0.00 | 0.00 | 0.00 | -0.01 | -0.00 |
| Dividend Paid and CapEx Coverage Ratio | 0.69 | 1.60 | 1.57 | -4.64 | -0.39 |
| Capital Expenditure Coverage Ratio | 0.69 | 1.60 | 1.57 | -4.64 | -0.39 |
| Operating Cash Flow Coverage Ratio | 0.02 | 0.02 | 0.09 | -0.06 | -0.01 |
| Operating Cash Flow to Sales Ratio | 0.02 | 0.01 | 0.08 | -0.07 | -0.01 |
| Free Cash Flow Yield | -2.55% | 1.99% | 12.25% | -8.37% | -3.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -28.46 | -4.08 | -3.03 | -3.98 | -3.76 |
| Price-to-Sales (P/S) Ratio | 0.35 | 0.28 | 0.25 | 1.00 | 1.01 |
| Price-to-Book (P/B) Ratio | -1.20 | -0.86 | -1.07 | -6.47 | 4.84 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -39.22 | 50.25 | 8.16 | -11.95 | -26.96 |
| Price-to-Operating Cash Flow Ratio | 17.33 | 18.85 | 2.97 | -14.53 | -96.67 |
| Price-to-Earnings Growth (PEG) Ratio | 0.35 | 0.44 | 0.05 | -0.26 | 0.05 |
| Enterprise Value Multiple | 91.08 | 45.90 | 16.99 | -11.49 | -15.06 |
| Enterprise Value | 121.13M | 117.61M | 111.93M | 181.58M | 153.72M |
| EV to EBITDA | 91.08 | 45.90 | 16.99 | -11.49 | -15.06 |
| EV to Sales | 1.03 | 1.06 | 1.10 | 1.89 | 1.98 |
| EV to Free Cash Flow | -117.49 | 193.11 | 36.34 | -22.57 | -52.66 |
| EV to Operating Cash Flow | 51.92 | 72.46 | 13.22 | -27.43 | -188.85 |
| Tangible Book Value Per Share | -0.03 | -0.04 | -0.03 | -0.02 | -0.00 |
| Shareholders’ Equity Per Share | -0.03 | -0.03 | -0.02 | -0.01 | 0.01 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.29 | -0.12 | -2.98 | 0.15 | 0.26 |
| Revenue Per Share | 0.11 | 0.10 | 0.09 | 0.09 | 0.07 |
| Net Income Per Share | -0.00 | -0.01 | -0.01 | -0.02 | -0.02 |
| Tax Burden | 0.71 | 1.12 | 3.98 | 0.85 | 0.74 |
| Interest Burden | 0.55 | 1.70 | -2.03 | 1.20 | 1.44 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.22 | 0.25 | 0.27 | 0.33 | 0.45 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.67 | -0.24 | -1.02 | 0.23 | 0.03 |
Currency in HKD
