Top Material Co., Ltd.

As of June 30, 2026, Top Material Co., Ltd. carries a market capitalization of 79.69B, placing it among publicly traded companies globally. Its enterprise value stands at 134.27B, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

As of June 30, 2026, Top Material Co., Ltd. has 8.03M shares outstanding.

These figures are as of June 30, 2026. The price-to-sales ratio is 2.88, and the price-to-book ratio stands at 0.80.

These figures are as of June 30, 2026. The EV/Sales ratio of 4.85 reflects the premium investors pay for the company's revenue stream, a useful check when earnings are depressed or negative. These enterprise value multiples are built on an enterprise value of 134.27B versus a market cap of 79.69B, with the gap driven by net debt and cash on the balance sheet.

As of June 30, 2026, Top Material Co., Ltd. maintains a current ratio of 0.84, meaning it holds 0.8x the short-term assets needed to cover near-term liabilities. The debt-to-equity ratio is 64.84, indicating elevated leverage, while an interest coverage ratio of -8.04 demonstrates limited ability to service its debt obligations.

Over the twelve months ended June 30, 2026, Top Material Co., Ltd. posted a negative return on equity (ROE) of -30.32, meaning shareholder capital produced losses rather than profits. Return on assets (ROA) is negative at -18.38, reflecting losses generated across the asset base. The company generates approximately 240.54M in revenue per employee across its workforce of 115.00, a quick read on workforce productivity versus industry peers. Inventory turnover of 22.98 indicates how many times Top Material Co., Ltd. sells and replaces its inventory over a year, a key working capital efficiency ratio.

Over the twelve months ended June 30, 2026, Top Material Co., Ltd. recorded an income tax benefit of -4.26B rather than an expense, typically from losses, carryforwards, or the release of a tax provision. The company reported a pretax loss of -39.82B and -35.56B in bottom-line net income, so the effective tax rate carries little signal until profitability returns.

As of the close on October 23, 2026, Top Material Co., Ltd.'s stock has declined approximately 65.59% over the past 52 weeks. The 50-day moving average sits at 9,038.20, while the 200-day moving average is 14,366.90.

Over the twelve months ended June 30, 2026, Top Material Co., Ltd. generated 27.66B in revenue and converted that into -35.56B in net income, yielding earnings per share of -4,434.12. EBITDA reached -36.05B, while operating income came in at -39.12B.

As of June 30, 2026, Top Material Co., Ltd. holds 9.65B in cash and equivalents against 64.23B in total debt, resulting in a net debt position of 60.48B. Total book value stands at 99.06B, with working capital of -14.40B providing operational flexibility.

Top Material Co., Ltd. produced -4.44B in operating cash flow over the twelve months ended June 30, 2026. After subtracting -15.91B in capital expenditures, free cash flow totaled -20.35B - equivalent to -2,537.99 per share.

Over the twelve months ended June 30, 2026, Top Material Co., Ltd. posted a gross margin of -19.32, reflecting its pricing power and cost economics. The operating margin of -141.43 and net profit margin of -128.55 provide insight into operational efficiency.

Over the twelve months ended June 30, 2026, Top Material Co., Ltd. paid dividends of 16.83 per share. The dividend payout ratio of -0.38 is negative because earnings are negative, so the dividend is being paid out of something other than profits, a key gauge of how sustainable the dividend is and how much room remains for future dividend growth. Free cash flow yield is negative at -25.56: the business is consuming cash rather than generating it, so any dividend is not covered by free cash flow. Total shareholder yield is negative at -14.34, meaning Top Material Co., Ltd. raised more capital through share issuance and new debt than it returned via dividends and buybacks.

As of June 30, 2026, Top Material Co., Ltd. has an Altman Z-Score of -0.33, below the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.