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Tian An China Investments Co Ltd (TIACF)
OTHER OTC:TIACF
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TIACF
Tian An China Investments Co
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Tian An China Investments Co (TIACF) Ratios

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Tian An China Investments Co Ratios

TIACF's free cash flow for Q2 2026 was HK$0.33. For the 2026 fiscal year, TIACF's free cash flow was decreased by HK$ and operating cash flow was HK$0.12. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.08 1.11 1.08 1.18 1.28
Quick Ratio
 0.47 0.56 0.61 0.73 0.83
Cash Ratio
 0.37 0.48 0.46 0.51 0.65
Solvency Ratio
 -0.03 0.07 >-0.01 0.05 0.07
Operating Cash Flow Ratio
 -0.11 >-0.01 0.18 0.12 0.55
Short-Term Operating Cash Flow Coverage
 -1.01 -0.03 1.01 1.04 5.19
Net Current Asset Value
HK$ -6.21BHK$ -5.81BHK$ -5.30BHK$ -6.08BHK$ -3.91B
Leverage Ratios
Debt-to-Assets Ratio
 0.11 0.10 0.14 0.13 0.12
Debt-to-Equity Ratio
 0.22 0.20 0.31 0.26 0.22
Debt-to-Capital Ratio
 0.18 0.17 0.23 0.21 0.18
Long-Term Debt-to-Capital Ratio
 0.13 0.14 0.13 0.16 0.14
Financial Leverage Ratio
 1.96 1.96 2.21 1.96 1.83
Debt Service Coverage Ratio
 0.15 1.76 0.07 0.57 0.66
Interest Coverage Ratio
 1.72 25.45 1.65 0.29 7.58
Debt to Market Cap
 1.32 0.87 1.25 1.39 1.04
Interest Debt Per Share
 4.45 4.12 5.66 5.05 4.26
Net Debt to EBITDA
 -0.86 -0.55 -6.08 -0.56 -1.68
Profitability Margins
Gross Profit Margin
29.06%51.46%34.68%31.66%43.55%
EBIT Margin
8.11%44.76%11.32%50.78%35.81%
EBITDA Margin
11.42%45.85%13.67%53.43%36.54%
Operating Profit Margin
8.47%44.88%12.12%2.00%34.08%
Pretax Profit Margin
-30.45%36.24%-1.50%58.52%44.92%
Net Profit Margin
-29.22%16.85%-6.87%43.76%30.05%
Continuous Operations Profit Margin
-31.52%16.29%-4.74%47.08%30.50%
Net Income Per EBT
95.96%46.49%457.56%74.78%66.90%
EBT Per EBIT
-359.65%80.75%-12.39%2932.93%131.80%
Return on Assets (ROA)
-1.81%3.15%-0.35%2.28%3.10%
Return on Equity (ROE)
-3.56%6.17%-0.78%4.47%5.69%
Return on Capital Employed (ROCE)
0.78%12.35%1.03%0.15%4.91%
Return on Invested Capital (ROIC)
0.74%5.36%0.92%0.11%3.20%
Return on Tangible Assets
-1.81%3.15%-0.35%2.28%3.10%
Earnings Yield
-21.33%26.22%-3.21%23.66%26.33%
Efficiency Ratios
Receivables Turnover
 4.89 14.22 16.57 1.50 2.28
Payables Turnover
 3.33 4.92 0.72 0.76 2.45
Inventory Turnover
 0.22 0.51 0.18 0.27 0.46
Fixed Asset Turnover
 1.38 4.44 1.43 0.66 2.43
Asset Turnover
 0.06 0.19 0.05 0.05 0.10
Working Capital Turnover Ratio
 2.06 5.53 1.30 0.83 1.17
Cash Conversion Cycle
 1.62K 661.59 1.53K 1.10K 805.68
Days of Sales Outstanding
 74.62 25.66 22.02 243.78 159.81
Days of Inventory Outstanding
 1.65K 710.12 2.01K 1.34K 794.73
Days of Payables Outstanding
 109.71 74.19 503.60 479.68 148.87
Operating Cycle
 1.72K 735.78 2.03K 1.58K 954.54
Cash Flow Ratios
Operating Cash Flow Per Share
 -1.39 -0.03 2.89 1.33 5.24
Free Cash Flow Per Share
 -1.64 -0.20 2.75 1.18 5.23
CapEx Per Share
 0.24 0.17 0.14 0.15 <0.01
Free Cash Flow to Operating Cash Flow
 1.17 7.26 0.95 0.88 1.00
Dividend Paid and CapEx Coverage Ratio
 -3.16 -0.10 8.43 3.31 25.02
Capital Expenditure Coverage Ratio
 -5.77 -0.16 20.24 8.69 548.58
Operating Cash Flow Coverage Ratio
 -0.32 >-0.01 0.52 0.27 1.28
Operating Cash Flow to Sales Ratio
 -0.58 >-0.01 1.41 0.70 1.51
Free Cash Flow Yield
-50.04%-4.32%62.40%33.62%132.14%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -4.74 3.80 -31.15 4.23 3.80
Price-to-Sales (P/S) Ratio
 1.37 0.64 2.14 1.85 1.14
Price-to-Book (P/B) Ratio
 0.17 0.24 0.24 0.19 0.22
Price-to-Free Cash Flow (P/FCF) Ratio
 -2.00 -23.13 1.60 2.97 0.76
Price-to-Operating Cash Flow Ratio
 -2.34 -168.02 1.52 2.63 0.76
Price-to-Earnings Growth (PEG) Ratio
 0.03 >-0.01 0.27 -0.21 0.46
Price-to-Fair Value
 0.17 0.24 0.24 0.19 0.22
Enterprise Value Multiple
 11.14 0.85 9.59 2.90 1.45
Enterprise Value
 4.45B 4.08B 3.95B 4.32B 2.69B
EV to EBITDA
 11.14 0.85 9.59 2.90 1.45
EV to Sales
 1.27 0.39 1.31 1.55 0.53
EV to Free Cash Flow
 -1.85 -13.98 0.98 2.50 0.35
EV to Operating Cash Flow
 -2.18 -101.56 0.93 2.21 0.35
Tangible Book Value Per Share
 20.78 20.72 19.21 19.74 18.76
Shareholders’ Equity Per Share
 19.68 19.55 18.00 18.57 18.34
Tax and Other Ratios
Effective Tax Rate
 -0.06 0.55 -2.16 0.20 0.32
Revenue Per Share
 2.39 7.16 2.05 1.90 3.47
Net Income Per Share
 -0.70 1.21 -0.14 0.83 1.04
Tax Burden
 0.96 0.46 4.58 0.75 0.67
Interest Burden
 -3.75 0.81 -0.13 1.15 1.25
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.20 0.07 0.23 0.16 0.07
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 2.00 -0.02 -93.56 1.61 5.03
Currency in HKD