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Zhong Yang Financial Group Ltd. (TOP)
NASDAQ:TOP
US Market

Zhong Yang Financial Group Ltd. (TOP) Ratios

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Zhong Yang Financial Group Ltd. Ratios

TOP's free cash flow for Q2 2025 was $0.64. For the 2025 fiscal year, TOP's free cash flow was decreased by $ and operating cash flow was $0.63. See a summary of the company’s cash flow.
Ratios
TTM
Mar 24Mar 23Mar 22Mar 21
Liquidity Ratios
Current Ratio
4.81 8.32 3.36 2.72 1.88
Quick Ratio
4.81 -0.68 -0.51 -0.56 -0.18
Cash Ratio
2.38 3.77 1.80 1.38 0.53
Solvency Ratio
0.07 0.81 0.96 1.44 0.37
Operating Cash Flow Ratio
1.63 -1.43 0.46 1.23 -0.14
Short-Term Operating Cash Flow Coverage
0.00 0.00 0.00 0.00 0.00
Net Current Asset Value
$ 35.38M$ 30.89M$ 7.88M$ 6.03M$ 6.02M
Leverage Ratios
Debt-to-Assets Ratio
<0.01 <0.01 0.02 0.00 0.00
Debt-to-Equity Ratio
<0.01 <0.01 0.02 0.00 0.00
Debt-to-Capital Ratio
<0.01 <0.01 0.02 0.00 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
1.42 1.12 1.36 1.52 2.07
Debt Service Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Interest Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Debt to Market Cap
0.00 0.00 0.00 0.00 0.00
Interest Debt Per Share
<0.01 <0.01 <0.01 0.00 0.00
Net Debt to EBITDA
-22.83 -4.46 -1.63 -0.95 -1.39
Profitability Margins
Gross Profit Margin
54.14%60.51%57.92%35.21%20.42%
EBIT Margin
12.29%35.37%45.78%30.26%15.74%
EBITDA Margin
14.09%36.62%46.60%30.34%15.85%
Operating Profit Margin
12.29%35.37%45.78%30.26%15.74%
Pretax Profit Margin
12.29%35.37%45.78%30.26%15.74%
Net Profit Margin
13.08%35.04%44.64%29.84%15.39%
Continuous Operations Profit Margin
13.08%35.04%44.64%29.84%15.39%
Net Income Per EBT
106.45%99.08%97.52%98.62%97.75%
EBT Per EBIT
100.00%100.00%100.00%100.00%100.00%
Return on Assets (ROA)
1.82%8.43%25.15%49.15%19.11%
Return on Equity (ROE)
2.59%9.45%34.24%74.69%39.49%
Return on Capital Employed (ROCE)
2.11%9.51%34.29%75.74%40.40%
Return on Invested Capital (ROIC)
2.25%9.42%33.44%74.69%39.49%
Return on Tangible Assets
1.83%8.45%25.27%49.46%19.20%
Earnings Yield
1.16%1.73%0.57%0.83%0.42%
Efficiency Ratios
Receivables Turnover
0.58 0.56 2.17 6.24 2.06
Payables Turnover
0.36 1.08 0.99 3.36 2.14
Inventory Turnover
0.00 0.10 0.25 0.95 0.93
Fixed Asset Turnover
15.51 15.18 31.27 926.83 956.31
Asset Turnover
0.14 0.24 0.56 1.65 1.24
Working Capital Turnover Ratio
0.22 0.50 1.10 2.80 4.16
Cash Conversion Cycle
-389.28 3.95K 1.28K 333.69 398.80
Days of Sales Outstanding
626.44 654.29 168.54 58.49 177.30
Days of Inventory Outstanding
0.00 3.63K 1.48K 383.92 392.03
Days of Payables Outstanding
1.02K 337.85 367.09 108.72 170.54
Operating Cycle
626.44 4.29K 1.65K 442.40 569.33
Cash Flow Ratios
Operating Cash Flow Per Share
0.55 -0.17 0.04 0.12 -0.03
Free Cash Flow Per Share
0.55 -0.17 0.03 0.12 -0.03
CapEx Per Share
<0.01 <0.01 0.01 <0.01 0.00
Free Cash Flow to Operating Cash Flow
1.00 1.01 0.74 1.00 1.00
Dividend Paid and CapEx Coverage Ratio
2.93K -69.77 3.83 0.83 0.00
Capital Expenditure Coverage Ratio
2.93K -69.77 3.83 266.23 0.00
Operating Cash Flow Coverage Ratio
273.94 -40.17 6.47 0.00 0.00
Operating Cash Flow to Sales Ratio
2.21 -0.62 0.20 0.26 -0.06
Free Cash Flow Yield
19.64%-3.12%0.19%0.71%-0.15%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
85.95 57.69 173.97 120.40 239.22
Price-to-Sales (P/S) Ratio
11.25 20.22 77.67 35.93 36.81
Price-to-Book (P/B) Ratio
2.23 5.45 59.58 89.93 94.47
Price-to-Free Cash Flow (P/FCF) Ratio
5.09 -32.04 518.68 140.68 -647.30
Price-to-Operating Cash Flow Ratio
5.09 -32.50 383.23 140.15 -647.30
Price-to-Earnings Growth (PEG) Ratio
-1.29 -93.94 -5.76 1.24 1.36
Price-to-Fair Value
2.23 5.45 59.58 89.93 94.47
Enterprise Value Multiple
56.98 50.76 165.02 117.48 230.85
Enterprise Value
EV to EBITDA
56.98 50.76 165.02 117.48 230.85
EV to Sales
8.03 18.59 76.91 35.64 36.59
EV to Free Cash Flow
3.63 -29.46 513.60 139.56 -643.42
EV to Operating Cash Flow
3.63 -29.88 379.48 139.03 -643.42
Tangible Book Value Per Share
1.25 1.03 0.28 0.19 0.18
Shareholders’ Equity Per Share
1.26 1.03 0.29 0.19 0.18
Tax and Other Ratios
Effective Tax Rate
-0.06 <0.01 0.02 0.01 0.02
Revenue Per Share
0.25 0.28 0.22 0.47 0.46
Net Income Per Share
0.03 0.10 0.10 0.14 0.07
Tax Burden
1.06 0.99 0.98 0.99 0.98
Interest Burden
1.00 1.00 1.00 1.00 1.00
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.28 0.23 0.12 0.05 0.05
Stock-Based Compensation to Revenue
<0.01 <0.01 0.00 0.00 0.00
Income Quality
16.89 -1.78 0.45 0.86 -0.37
Currency in USD
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