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Times Universal Group Holdings (HK:2310)
:2310
Hong Kong Market
2310
Times Universal Group Holdings
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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$0.15. For the 2026 fiscal year, HK:2310's free cash flow was decreased by HK$ and operating cash flow was HK$-0.05. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.14 0.16 0.15 0.13 0.22
Quick Ratio
 0.14 0.16 0.15 0.13 0.21
Cash Ratio
 0.08 0.09 0.07 0.07 0.15
Solvency Ratio
 0.04 0.02 >-0.01 -0.02 -0.11
Operating Cash Flow Ratio
 0.03 0.02 0.01 0.06 -0.05
Short-Term Operating Cash Flow Coverage
 0.17 0.02 0.02 0.10 -0.08
Net Current Asset Value
HK$ -119.70MHK$ -119.49MHK$ -125.24MHK$ -126.20MHK$ -123.45M
Leverage Ratios
Debt-to-Assets Ratio
 0.27 0.86 0.88 0.80 0.77
Debt-to-Equity Ratio
 -0.73 -2.76 -2.72 -4.10 -7.07
Debt-to-Capital Ratio
 -2.77 1.57 1.58 1.32 1.16
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 -2.06
Financial Leverage Ratio
 -2.70 -3.23 -3.08 -5.13 -9.24
Debt Service Coverage Ratio
 0.10 <0.01 0.02 <0.01 -0.13
Interest Coverage Ratio
 0.08 -2.52 -1.45 -0.50 -5.33
Debt to Market Cap
 0.14 2.31 2.95 3.45 0.98
Interest Debt Per Share
 0.03 0.09 0.09 0.09 0.10
Net Debt to EBITDA
 4.74 60.68 33.96 13.17 -5.40
Profitability Margins
Gross Profit Margin
16.64%17.62%21.52%21.73%24.21%
EBIT Margin
0.07%-3.05%-3.57%1.01%-24.58%
EBITDA Margin
2.82%1.14%2.31%6.49%-16.46%
Operating Profit Margin
0.07%-3.05%-3.62%-1.53%-26.11%
Pretax Profit Margin
0.68%-1.69%-6.06%-2.05%-29.48%
Net Profit Margin
1.24%-1.19%-6.77%-8.16%-25.18%
Continuous Operations Profit Margin
0.95%-1.19%-6.77%-8.16%-25.18%
Net Income Per EBT
180.68%70.55%111.63%397.60%85.42%
EBT Per EBIT
998.82%55.41%167.29%134.17%112.89%
Return on Assets (ROA)
1.51%-1.28%-6.82%-6.89%-17.61%
Return on Equity (ROE)
-4.29%4.14%21.01%35.35%162.69%
Return on Capital Employed (ROCE)
-0.23%10.59%14.14%10.69%-461.96%
Return on Invested Capital (ROIC)
-0.25%-6.00%-6.39%-2.12%-23.53%
Return on Tangible Assets
1.54%-1.30%-7.03%-7.19%-18.77%
Earnings Yield
0.78%-3.46%-24.50%-32.98%-25.15%
Efficiency Ratios
Receivables Turnover
 17.72 13.44 11.42 14.19 21.50
Payables Turnover
 32.19 29.60 30.21 45.19 41.79
Inventory Turnover
 242.67 280.62 328.05 1.09K 105.97
Fixed Asset Turnover
 1.66 1.50 1.36 1.10 1.08
Asset Turnover
 1.22 1.07 1.01 0.84 0.70
Working Capital Turnover Ratio
 -1.04 -0.99 -0.94 -0.92 -1.08
Cash Conversion Cycle
 10.76 16.12 21.00 17.98 11.69
Days of Sales Outstanding
 20.59 27.15 31.97 25.72 16.98
Days of Inventory Outstanding
 1.50 1.30 1.11 0.34 3.44
Days of Payables Outstanding
 11.34 12.33 12.08 8.08 8.73
Operating Cycle
 22.10 28.45 33.08 26.05 20.42
Cash Flow Ratios
Operating Cash Flow Per Share
 <0.01 <0.01 <0.01 <0.01 >-0.01
Free Cash Flow Per Share
 <0.01 >-0.01 <0.01 <0.01 >-0.01
CapEx Per Share
 <0.01 <0.01 <0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
 0.57 -0.44 0.38 0.36 1.22
Dividend Paid and CapEx Coverage Ratio
 2.30 0.69 1.60 1.57 -4.64
Capital Expenditure Coverage Ratio
 2.30 0.69 1.60 1.57 -4.64
Operating Cash Flow Coverage Ratio
 0.17 0.02 0.02 0.09 -0.06
Operating Cash Flow to Sales Ratio
 0.04 0.02 0.01 0.08 -0.07
Free Cash Flow Yield
1.39%-2.55%1.99%12.25%-8.37%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 120.00 -28.46 -4.08 -3.03 -3.98
Price-to-Sales (P/S) Ratio
 1.59 0.35 0.28 0.25 1.00
Price-to-Book (P/B) Ratio
 -5.23 -1.20 -0.86 -1.07 -6.47
Price-to-Free Cash Flow (P/FCF) Ratio
 72.19 -39.22 50.25 8.16 -11.95
Price-to-Operating Cash Flow Ratio
 40.86 17.33 18.85 2.97 -14.53
Price-to-Earnings Growth (PEG) Ratio
 0.24 0.35 0.44 0.05 -0.26
Enterprise Value Multiple
 60.99 91.08 45.90 16.99 -11.49
Enterprise Value
 213.29M 121.13M 117.61M 111.93M 181.58M
EV to EBITDA
 60.99 91.08 45.90 16.99 -11.49
EV to Sales
 1.72 1.03 1.06 1.10 1.89
EV to Free Cash Flow
 78.27 -117.49 193.11 36.34 -22.57
EV to Operating Cash Flow
 44.30 51.92 72.46 13.22 -27.43
Tangible Book Value Per Share
 -0.04 -0.03 -0.04 -0.03 -0.02
Shareholders’ Equity Per Share
 -0.03 -0.03 -0.03 -0.02 -0.01
Tax and Other Ratios
Effective Tax Rate
 0.71 -0.29 -0.12 -2.98 0.15
Revenue Per Share
 0.11 0.11 0.10 0.09 0.09
Net Income Per Share
 <0.01 >-0.01 >-0.01 >-0.01 -0.02
Tax Burden
 1.81 0.71 1.12 3.98 0.85
Interest Burden
 9.99 0.55 1.70 -2.03 1.20
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.17 0.22 0.25 0.27 0.33
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 3.14 -1.67 -0.24 -1.02 0.23
Currency in HKD