Times Universal Group Holdings (2310) AI Stock Analysis

Times Universal Group Holdings

(HKEX:2310)

Select Model

Rating:52Neutral

Price Target:HKD 0.18▲(1.16% Upside)

Action:reiterated

Date:08/04/26

The score is held back primarily by weak financial fundamentals—ongoing losses, volatile free cash flow, and especially a negative-equity balance sheet. These risks are partially offset by strong technical strength with the stock trading above major moving averages and positive momentum indicators, while valuation remains constrained by the negative P/E and no provided dividend yield.

Positive Factors

Revenue Growth and Loss ReductionSteady revenue growth indicates continued business activity and customer demand, while materially narrower losses show operational improvement. Although profitability has not been achieved, this trend can provide a foundation for stronger earnings if growth continues and costs remain controlled over the next several quarters.

Negative Factors

Persistent Negative EquityNegative equity is a structural balance-sheet weakness that limits financial flexibility and makes the company more vulnerable to operating setbacks. It can increase refinancing and downturn risk, while restricting the ability to fund investment or absorb further losses without outside capital.

Times Universal Group Holdings (2310) vs. iShares MSCI Hong Kong ETF (EWH)

Market Cap: HKD 189.07M
Dividend Yield: ―
Average Volume (3M): 184.81K
Price to Earnings (P/E): 115.3
Beta (1Y): -0.10
Revenue Growth: 9.60%
EPS Growth: ―
Country: Hong Kong
Employees: 421
Sector: Consumer Cyclical
Sector Strength: 61
Industry: Travel Services

Times Universal Group Holdings Business Overview & Revenue Model

Company Description

Times Universal Group Holdings Limited functions as an investment holding company, with its primary operations centered on hotel management within the People's Republic of China and Canada. Beyond its core hospitality business, the group also deliver...

Times Universal Group Holdings Financial Statement Overview

Summary

Improving operating trend with steady revenue growth and materially narrowed losses, plus operating cash flow turning positive in 2023–2025. However, profitability is still not sustained (EBIT remains negative and net margin slightly negative), free cash flow turned negative in 2025, and the balance sheet is structurally weak with negative equity (2022–2025), which elevates financial risk.

Income Statement

32Negative

Balance Sheet

18Very Negative

Cash Flow

36Negative

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	124.01M	117.18M	110.78M	101.56M	96.06M	77.70M
Gross Profit	20.63M	20.65M	23.84M	25.50M	23.25M	19.01M
EBITDA	3.50M	1.33M	2.56M	6.59M	-15.81M	-11.75M
Net Income	1.53M	-1.40M	-7.50M	-8.29M	-28.57M	-20.94M
Balance Sheet
Total Assets	101.60M	109.19M	109.98M	120.38M	137.31M	181.71M
Cash, Cash Equivalents and Short-Term Investments	11.07M	12.81M	10.19M	9.39M	19.70M	28.29M
Total Debt	27.64M	93.50M	97.19M	96.17M	105.10M	103.33M
Total Liabilities	139.24M	143.01M	145.66M	143.83M	152.18M	165.44M
Stockholders Equity	-37.64M	-33.82M	-35.68M	-23.45M	-14.87M	16.27M
Cash Flow
Free Cash Flow	2.73M	-1.03M	609.00K	3.08M	-8.05M	-2.92M
Operating Cash Flow	4.82M	2.33M	1.62M	8.47M	-6.62M	-814.00K
Investing Cash Flow	-2.06M	-3.36M	-950.00K	-5.38M	-358.00K	-9.71M
Financing Cash Flow	1.16M	3.08M	861.00K	-11.85M	-3.77M	-9.20M

Times Universal Group Holdings Technical Analysis

Technical Analysis SentimentNeutral

Last Price0.17

Price Trends

50DMA0.18Negative

100DMA0.17Negative

200DMA0.13Positive

Market Momentum

MACD-0.00Negative

RSI42.75Neutral

STOCH76.47Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For HK:2310, the sentiment is Neutral. The current price of 0.17 is below the 20-day moving average (MA) of 0.17, below the 50-day MA of 0.18, and above the 200-day MA of 0.13, indicating a neutral trend. The MACD of -0.00 indicates Negative momentum. The RSI at 42.75 is Neutral, neither overbought nor oversold. The STOCH value of 76.47 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for HK:2310.

Times Universal Group Holdings Peers Comparison

Overall Rating

UnderperformOutperform

Sector (61)

Financial Indicators

HK:2310 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
HK:0816	74Outperform	HKD 1.91B	7.33	13.94%	9.00%	18.19%	-18.47%
HK:9928	65Neutral	HKD 456.78M	20.88	1.38%	11.83%	9.07%	-21.33%
Sector *	61Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
HK:1778	61Neutral	HKD 210.11M	7.05	0.58%	―	6.05%	37.17%
HK:2310	52Neutral	HKD 189.07M	115.33	-4.29%	―	9.60%	―
HK:1971	47Neutral	HKD 145.25M	-2.15	-6.74%	―	-7.66%	-3032.69%

* Consumer Cyclical Sector Average

Performance Comparison

HK:2310 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
HK:2310	Times Universal Group Holdings Ltd.	0.17	0.13	321.95%
HK:1778	Colour Life Services Group Co	0.11	-0.07	-37.22%
HK:9928	Times Neighborhood Holdings Ltd.	0.47	-0.03	-6.63%
HK:1971	Redsun Services Group Ltd	0.35	-0.03	-7.89%
HK:0816	Jinmao Property Services Co., Ltd.	2.11	-0.44	-17.12%

Times Universal Group Holdings Corporate Events

Times Universal Narrows Interim Loss Despite Margin Pressure

Aug 26, 2026

Times Universal Group Holdings Limited reported a 13.0% year-on-year increase in revenue to HK$59.2 million for the six months ended 30 June 2026, but gross profit fell to HK$9.5 million and gross margin contracted to 16.1%. The group continues to op...

Times Universal Group Sets August Board Meeting on Interim Results and Dividend

Aug 14, 2026

Times Universal Group Holdings Limited has scheduled a board meeting for 26 August 2026 in Hong Kong to review and approve the interim results for the six months ended 30 June 2026. The board will also consider whether to recommend the payment of an...

Glossary

BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.

Date of analysis: Aug 04, 2026

Times Universal Group Holdings AI Stock Analysis