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TOPTOP Financial Group Limited
$1.60$59M
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TOP Financial Group Limited (TOP) Financial Ratios

Latest Ratios: P/E Ratio -10.0x · EV/EBITDA N/A · ROE -15.8%. (2019–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

TOP Valuation Multiples

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

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Market Cap$59M$46M$86M$196M————
Enterprise Value$47M$34M$60M$180M————
P/E Ratio →-10.00—81.9057.67————
P/S Ratio17.8113.7910.7220.22————
P/B Ratio1.701.322.135.45————
P/FCF——4.85—————
P/OCF——4.85—————

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

TOP EV Ratios

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

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
EV / Revenue—10.207.5118.59————
EV / EBITDA——53.2850.76————
EV / EBIT——61.0752.55————
EV / FCF——3.40—————

TOP 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 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Gross Margin7.4%7.4%54.1%60.5%57.9%35.2%20.4%100.0%
Operating Margin-167.2%-167.2%12.3%35.4%45.8%30.3%15.7%14.2%
Net Profit Margin-179.3%-179.3%13.1%35.0%44.6%29.8%15.4%11.9%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
ROE-15.8%-15.8%2.7%14.7%41.2%76.5%46.4%28.5%
ROA-11.4%-11.4%2.1%12.5%28.9%42.8%19.3%9.8%
ROIC-11.0%-11.0%1.9%11.1%31.2%58.2%35.6%25.4%
ROCE-13.6%-13.6%2.4%14.8%41.6%77.6%26.9%11.9%

TOP Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Debt / Equity0.010.010.000.000.02———
Debt / EBITDA——0.060.040.07———
Net Debt / Equity—-0.34-0.64-0.44-0.58-0.72-0.57-0.46
Net Debt / EBITDA——-22.83-4.46-1.63-0.95-1.39—
Debt / FCF——-1.46—-5.08-1.13—-0.57
Interest Coverage————————

Net cash position: cash ($12M) exceeds total debt ($270866)

TOP Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Current Ratio3.443.444.818.323.362.721.8812.42
Quick Ratio3.443.444.818.323.362.721.8812.42
Cash Ratio1.051.052.383.771.801.380.5312.42
Asset Turnover—0.070.140.240.561.651.240.83
Inventory Turnover————————
Days Sales Outstanding————————

TOP 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 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Dividend Yield————————
Payout Ratio—————103.1%——

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019
Earnings Yield——1.2%1.7%————
FCF Yield——20.6%—————
Buyback Yield0.0%———————
Total Shareholder Yield0.0%———————
Shares Outstanding—$37M$32M$35M$36M$36M$36M$50M

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Operational scale and liquidity

Disconnected Valuation Amidst Operational Distress

As reported in financial statements, TOP's P/S ratio of 17.81 appears significantly detached from its negative earnings profile, suggesting that market participants may be mispricing the firm as a high-growth fintech entity rather than a struggling brokerage facing a 58.58% year-over-year revenue contraction.

The current valuation multiples reflect a speculative premium that is difficult to justify given the company's inability to achieve consistent profitability. Investors should monitor whether this valuation gap narrows as the market reconciles the firm's lack of a defensible technological moat with its deteriorating financial performance.

Fixed Costs Outpacing Revenue Generation

Based on reported figures, the company's gross margin of 7.40% highlights a precarious cost structure where direct execution expenses consume nearly all top-line receipts, leaving insufficient room to cover the administrative overhead that drove a -167.21% operating margin in recent periods.

This margin profile indicates that the firm lacks the necessary scale to absorb its fixed cost base, rendering its current business model structurally unprofitable. Without a significant pivot toward higher-margin advisory services or a drastic reduction in clearing costs, the path to sustainable earnings remains highly uncertain.

Capital Efficiency Decaying Under Pressure

According to recent SEC filings, TOP's ROIC has trended into negative territory, falling to -12.2% in 2025Q4, which underscores a fundamental failure to generate adequate returns on invested capital compared to the 30.2% levels observed in 2021Q4.

The sharp decline in return metrics suggests that the company is currently destroying shareholder value rather than compounding it. This trend warrants further investigation into whether management's capital allocation strategy can be salvaged or if the firm's core brokerage operations are fundamentally incapable of generating positive returns.

Working Capital Inefficiency Hinders Liquidity

As noted in the financial data, the company's asset turnover has plummeted to 0.03 in 2025Q4, reflecting a significant decline in the firm's ability to utilize its asset base to generate revenue compared to the 0.70 turnover ratio recorded in 2021Q4.

The deterioration in asset turnover, combined with extended DSO trends, suggests that the company is struggling to manage its working capital effectively. This inefficiency likely exacerbates the firm's liquidity constraints, as capital remains tied up in non-productive areas rather than supporting core trading activities.

Misapplied P/B Ratio Obscures Risk

Based on the provided financial snapshot, the P/B ratio of 1.70 is a commonly misapplied metric for this business model, as it obscures the reality that the firm's book value is largely composed of cash rather than productive, revenue-generating operating assets.

Investors should prioritize cash burn rates and operating margins over book value, as the latter provides a false sense of security in a firm that is rapidly depleting its liquid reserves. A focus on the cash runway is more appropriate for assessing the firm's ongoing viability than traditional balance sheet multiples.

Download Financial Ratios Data

Includes 30+ ratios · 7 years · Updated daily

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TOP — Frequently Asked Questions

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

What is TOP Financial Group Limited's P/E ratio?

TOP Financial Group Limited's current P/E ratio is -10.0x. The historical average is 69.8x.

What is TOP Financial Group Limited's ROE?

TOP Financial Group Limited's return on equity (ROE) is -15.8%. The historical average is 27.8%.

Is TOP stock overvalued?

Based on historical data, TOP Financial Group Limited is trading at a P/E of -10.0x. Compare with industry peers and growth rates for a complete picture.

What are TOP Financial Group Limited's profit margins?

TOP Financial Group Limited has 7.4% gross margin and -167.2% operating margin.