BIG TREE GROUP INC

As of June 30, 2014, BIG TREE GROUP INC carries a market capitalization of 832,148.37, placing it among publicly traded companies globally. Its enterprise value stands at 5.27M, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

As of June 30, 2014, BIG TREE GROUP INC has 14.27M shares outstanding.

As of June 30, 2014, BIG TREE GROUP INC trades at a trailing price-to-earnings ratio of 300.22. The price-to-sales ratio is 0.02, and the price-to-book ratio stands at -2.30.

As of June 30, 2014, BIG TREE GROUP INC trades at an EV/EBITDA multiple of 4.18 - the valuation measure that neutralizes differences in capital structure, tax rates, and depreciation policy, making it the standard yardstick for comparing companies across an industry. The EV/Sales ratio of 0.18 reflects the premium investors pay for the company's revenue stream, a useful check when earnings are depressed or negative. Its EV/EBIT multiple of 4.50 values the business against core operating earnings after depreciation, a stricter test than EV/EBITDA for capital-intensive businesses. BIG TREE GROUP INC trades at an EV/FCF ratio of 4.41, comparing the total takeover cost of the business to the cash it actually generates for all capital providers. These enterprise value multiples are built on an enterprise value of 5.27M versus a market cap of 832,148.37, with the gap driven by net debt and cash on the balance sheet.

As of June 30, 2014, BIG TREE GROUP INC maintains a current ratio of 0.94, meaning it holds 0.9x the short-term assets needed to cover near-term liabilities.

These figures cover the twelve months ended June 30, 2014. Return on invested capital (ROIC) comes in at 0.12 - the clearest signal of whether the business earns more on its capital than that capital costs, and the core measure of a durable competitive advantage. Return on assets (ROA) stands at 0.02, measuring how efficiently the asset base is converted into earnings. Return on capital employed (ROCE) is 0.05, useful for judging operating efficiency across full business cycles. The company generates approximately 205,240.30 in revenue per employee across its workforce of 146.25, a quick read on workforce productivity versus industry peers. Inventory turnover of 15.57 indicates how many times BIG TREE GROUP INC sells and replaces its inventory over a year, a key working capital efficiency ratio.

Over the twelve months ended June 30, 2014, BIG TREE GROUP INC recorded 397,630.00 in income tax expense. That works out to an effective tax rate of 99.46, which can sit above or below the statutory corporate tax rate depending on foreign earnings mix, tax credits, and one-off items. Taxes are levied on pretax income of 399,782.00, leaving 2,152.00 in net income after tax - the gap is what shifts in the tax rate do to reported earnings and EPS.

Over the twelve months ended June 30, 2014, BIG TREE GROUP INC generated 30.02M in revenue and converted that into 2,152.00 in net income, yielding earnings per share of 0.00. EBITDA reached 1.26M, while operating income came in at 1.17M.

As of June 30, 2014, BIG TREE GROUP INC holds 29,006.00 in cash and equivalents against 4.46M in total debt, resulting in a net debt position of 4.43M. Total book value stands at -361,891.00, with working capital of -718,541.00 providing operational flexibility.

BIG TREE GROUP INC produced 1.41M in operating cash flow over the twelve months ended June 30, 2014. After subtracting -217,236.00 in capital expenditures, free cash flow totaled 1.19M - equivalent to 0.11 per share.

Over the twelve months ended June 30, 2014, BIG TREE GROUP INC posted a gross margin of 13.17, reflecting its pricing power and cost economics. The operating margin of 3.90 and net profit margin of 0.01 provide insight into operational efficiency.

These figures cover the twelve months ended June 30, 2014. Free cash flow yield stands at 184.87, showing how much cash the business generates relative to its market value - dividends covered by free cash flow are generally more durable than those funded by debt. Total shareholder yield reaches 144.58, combining dividends paid with share buybacks and debt reduction for a fuller picture of capital returned to BIG TREE GROUP INC shareholders.

BIG TREE GROUP INC's most recent stock split took place on December 26, 2012 with a 700:1 split ratio.

As of June 30, 2014, BIG TREE GROUP INC has an Altman Z-Score of 2.88, near the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.