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Top Standard Corp. (8510) Ratios
Top Standard Corp. Ratios
HK:8510's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, HK:8510's free cash flow was increased by $1.82M and operating cash flow was $-1.82M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.38 | 0.20 | 0.20 | 0.14 | 0.82 |
| Quick Ratio | 0.35 | 0.16 | 0.18 | 0.11 | 0.81 |
| Cash Ratio | 0.07 | 0.11 | 0.13 | 0.05 | 0.16 |
| Solvency Ratio | -0.02 | -0.24 | 0.38 | -0.22 | -0.11 |
| Operating Cash Flow Ratio | 0.02 | 0.05 | -0.12 | 0.32 | -0.78 |
| Short-Term Operating Cash Flow Coverage | 0.10 | 0.33 | -1.32 | 20.03 | -295.04 |
| Net Current Asset Value | $ -19.74M | $ -22.31M | $ -20.08M | $ -22.87M | $ -8.13M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.93 | 1.29 | 0.61 | 0.74 | 0.39 |
| Debt-to-Equity Ratio | -0.91 | -0.71 | -1.93 | -0.52 | -0.95 |
| Debt-to-Capital Ratio | -10.63 | -2.51 | 2.07 | -1.08 | -19.08 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.00 | -0.53 | 0.00 | 0.00 |
| Financial Leverage Ratio | -0.98 | -0.56 | -3.17 | -0.70 | -2.43 |
| Debt Service Coverage Ratio | -0.06 | -2.53 | 3.43 | -6.59 | -79.78 |
| Interest Coverage Ratio | -0.87 | -5.69 | -13.68 | -12.51 | -40.99 |
| Debt to Market Cap | 0.13 | 0.24 | 0.11 | 0.01 | 0.00 |
| Interest Debt Per Share | 0.05 | 0.05 | 0.07 | 0.06 | 0.06 |
| Net Debt to EBITDA | -26.58 | -0.54 | 0.92 | -0.99 | -0.31 |
| Profitability Margins | |||||
| Gross Profit Margin | 23.65% | 2.23% | -19.28% | 9.16% | 30.75% |
| EBIT Margin | -3.89% | -97.22% | 50.28% | -65.38% | -179.99% |
| EBITDA Margin | -1.55% | -73.61% | 84.08% | -51.01% | -172.84% |
| Operating Profit Margin | -3.89% | -42.15% | -94.40% | -62.44% | -57.97% |
| Pretax Profit Margin | -4.69% | -104.63% | 44.33% | -70.38% | -181.41% |
| Net Profit Margin | -5.11% | -68.41% | 66.24% | -60.14% | -46.97% |
| Continuous Operations Profit Margin | -4.69% | -106.83% | 44.33% | -70.38% | -181.41% |
| Net Income Per EBT | 108.98% | 65.39% | 149.40% | 85.45% | 25.89% |
| EBT Per EBIT | 120.63% | 248.20% | -46.96% | 112.72% | 312.95% |
| Return on Assets (ROA) | -9.56% | -152.85% | 38.84% | -74.22% | -18.69% |
| Return on Equity (ROE) | 9.38% | 85.03% | -123.21% | 52.25% | 45.33% |
| Return on Capital Employed (ROCE) | 5.10% | 36.26% | 338.50% | 68.11% | 171.55% |
| Return on Invested Capital (ROIC) | 8.41% | 50.69% | -574.77% | 96.23% | 1333.22% |
| Return on Tangible Assets | -9.56% | -152.85% | 38.84% | -75.03% | -18.81% |
| Earnings Yield | -2.88% | -74.29% | 20.56% | -12.06% | -4.19% |
| Efficiency Ratios | |||||
| Receivables Turnover | 2.67 | 11.85 | 40.86 | 9.98 | 221.57 |
| Payables Turnover | 3.47 | 3.58 | 4.47 | 4.44 | 2.98 |
| Inventory Turnover | 20.90 | 17.49 | 26.92 | 16.40 | 18.71 |
| Fixed Asset Turnover | 35.83 | 21.22 | 0.93 | 2.18 | 0.00 |
| Asset Turnover | 1.87 | 2.23 | 0.59 | 1.23 | 0.40 |
| Working Capital Turnover Ratio | -1.15 | -0.87 | -0.55 | -1.14 | -0.75 |
| Cash Conversion Cycle | 48.77 | -50.32 | -59.10 | -23.41 | -101.28 |
| Days of Sales Outstanding | 136.53 | 30.80 | 8.93 | 36.56 | 1.65 |
| Days of Inventory Outstanding | 17.47 | 20.87 | 13.56 | 22.26 | 19.51 |
| Days of Payables Outstanding | 105.23 | 102.00 | 81.59 | 82.23 | 122.43 |
| Operating Cycle | 154.00 | 51.68 | 22.49 | 58.82 | 21.15 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.00 | 0.01 | -0.02 | 0.05 | -0.12 |
| Free Cash Flow Per Share | 0.00 | -0.01 | -0.06 | 0.01 | -0.12 |
| Dividend Paid and CapEx Coverage Ratio | 14.71 | 0.46 | -0.33 | 1.19 | -127.17 |
| Capital Expenditure Coverage Ratio | 14.71 | 0.46 | -0.33 | 1.19 | -127.17 |
| Operating Cash Flow Coverage Ratio | 0.05 | 0.13 | -0.22 | 0.92 | -2.25 |
| Operating Cash Flow to Sales Ratio | 0.02 | 0.07 | -0.23 | 0.55 | -2.22 |
| Free Cash Flow Yield | 1.21% | -9.45% | -29.06% | 1.78% | -19.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -35.00 | -1.35 | 4.86 | -8.29 | -23.84 |
| Price-to-Sales (P/S) Ratio | 1.78 | 0.92 | 3.22 | 4.98 | 11.20 |
| Price-to-Book (P/B) Ratio | -3.26 | -1.14 | -5.99 | -4.33 | -10.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 82.33 | -10.58 | -3.44 | 56.30 | -5.01 |
| Price-to-Operating Cash Flow Ratio | 76.73 | 12.43 | -13.84 | 9.05 | -5.05 |
| Price-to-Earnings Growth (PEG) Ratio | 0.38 | 0.01 | -0.03 | 0.18 | -0.37 |
| Enterprise Value Multiple | -140.93 | -1.79 | 4.75 | -10.76 | -6.79 |
| Enterprise Value | 43.12M | 18.85M | 36.23M | 68.48M | 78.00M |
| EV to EBITDA | -140.93 | -1.79 | 4.75 | -10.76 | -6.79 |
| EV to Sales | 2.19 | 1.32 | 3.99 | 5.49 | 11.73 |
| EV to Free Cash Flow | 101.47 | -15.11 | -4.27 | 61.98 | -5.25 |
| EV to Operating Cash Flow | 94.57 | 17.76 | -17.16 | 9.97 | -5.29 |
| Tangible Book Value Per Share | -0.09 | -0.12 | -0.06 | -0.11 | -0.06 |
| Shareholders’ Equity Per Share | -0.05 | -0.07 | -0.04 | -0.10 | -0.06 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | -0.02 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 0.10 | 0.08 | 0.07 | 0.09 | 0.06 |
| Net Income Per Share | -0.01 | -0.06 | 0.04 | -0.05 | -0.03 |
| Tax Burden | 1.09 | 0.65 | 1.49 | 0.85 | 0.26 |
| Interest Burden | 1.21 | 1.08 | 0.88 | 1.08 | 1.01 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.28 | 0.44 | 0.00 | 0.01 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.45 | -0.07 | -0.35 | -0.78 | 4.73 |
Currency in HKD
