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HSPTUHorizon Space Acquisition II Corp.
$5.00$48M
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Horizon Space Acquisition II Corp. (HSPTU) Financial Ratios

Latest Ratios: P/E Ratio -25.0x · EV/EBITDA N/A · ROE 5.3%. (2024–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

HSPTU Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024
Market Cap$48M$73M$8M
Enterprise Value$48M$73M$7M
P/E Ratio →-25.00——
P/S Ratio———
P/B Ratio——0.12
P/FCF———
P/OCF———

P/E links to full P/E history page with 30-year chart

HSPTU EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024
EV / Revenue———
EV / EBITDA———
EV / EBIT———
EV / FCF———

HSPTU Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024
Gross Margin———
Operating Margin———
Net Profit Margin———

Return on Capital

MetricTTMFY 2025FY 2024
ROE5.3%5.3%0.2%
ROA2.5%2.5%0.2%
ROIC-2.4%-2.4%—
ROCE-1.5%-1.5%-0.3%

HSPTU Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024
Debt / Equity———
Debt / EBITDA———
Net Debt / Equity——-0.01
Net Debt / EBITDA———
Debt / FCF———
Interest Coverage———

Net cash position: cash ($7917) exceeds total debt ($0)

HSPTU Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024
Current Ratio0.020.022.67
Quick Ratio0.020.022.67
Cash Ratio0.010.012.40
Asset Turnover———
Inventory Turnover———
Days Sales Outstanding———

HSPTU Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024
Dividend Yield8.4%3.9%4.3%
Payout Ratio——241.1%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024
Earnings Yield———
FCF Yield———
Buyback Yield0.0%0.0%0.0%
Total Shareholder Yield8.4%3.9%4.3%
Shares Outstanding—$7M$805479

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Liquidation and Funding Risk

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Valuation Disconnected from Operational Reality

As reported in financial statements, the TTM P/E of -25.00 reflects a shell entity devoid of earnings, suggesting that traditional valuation metrics are fundamentally inapplicable to HSPTU's current pre-merger state where market pricing is driven by speculative trust value rather than underlying business performance.

The negative P/E ratio serves as a reminder that investors are not pricing a business, but rather the potential for a future transaction. Given the absence of revenue and the volatility of warrant liability accounting, any attempt to derive a forward-looking valuation multiple appears speculative and warrants extreme caution.

Liquidity Crisis Impairs Operational Continuity

According to recent SEC filings, the current ratio has collapsed to 0.00 as of 2026Q1, indicating that the company lacks the liquid assets necessary to sustain its search phase without continuous, external capital injections from the sponsor group to cover mounting administrative liabilities.

The rapid deterioration from a current ratio of 2.67 in 2024Q4 to near-zero levels suggests that the company's financial cushion has been entirely exhausted. This liquidity profile implies that the firm is currently operating in a state of extreme vulnerability, where any delay in sponsor funding could trigger a going concern event.

Capital Efficiency Decaying Amidst Losses

Based on the company's reported figures, the ROIC has trended into negative territory, reaching -1.1% in 2025Q2, which highlights the structural inability of the shell vehicle to generate returns on the capital deployed for administrative and legal search-related expenses.

The negative return on capital is a direct consequence of the company's cost-heavy structure in the absence of any operational revenue. This trend suggests that the capital allocated to the vehicle is being consumed by overhead rather than being compounded, which is typical for SPACs but underscores the necessity of a timely merger.

Misapplication of Traditional Profitability Ratios

As evidenced by the company's financial history, the use of net margin as a performance indicator is fundamentally flawed, as it obscures the reality that earnings are driven by non-cash warrant revaluations rather than the operational success of the underlying business model.

Analysts should avoid relying on net margin or P/E ratios for HSPTU, as these metrics are distorted by the accounting treatment of financial instruments. Instead, investors should focus on the 'Time to Liquidation' and the 'Redemption Rate' as more accurate proxies for the health and viability of the SPAC vehicle.

Download Financial Ratios Data

Includes 30+ ratios · 2 years · Updated daily

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HSPTU — Frequently Asked Questions

Quick answers to the most common questions about buying HSPTU stock.

What is Horizon Space Acquisition II Corp.'s P/E ratio?

Horizon Space Acquisition II Corp.'s current P/E ratio is -25.0x. This places it at the 50th percentile of its historical range.

What is Horizon Space Acquisition II Corp.'s ROE?

Horizon Space Acquisition II Corp.'s return on equity (ROE) is 5.3%. The historical average is 2.7%.

Is HSPTU stock overvalued?

Based on historical data, Horizon Space Acquisition II Corp. is trading at a P/E of -25.0x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Horizon Space Acquisition II Corp.'s dividend yield?

Horizon Space Acquisition II Corp.'s current dividend yield is 8.38%.