Top Win International Limited (SORA) Key Metrics
SORA valuation today
Trailing 12 months · as of October 18, 2026- Market cap
- $59.2M
- Enterprise value
- $50.8M
- P/E (TTM)
- 4.8
- Forward P/E
- —
- PEG ratio
- —
- Price / sales
- 4.7
- Price / book
- 2.6
- EV / EBITDA
- 4.0
- Dividend yield
- —
- Beta
- —
SORA key metrics, 2022–2025
Fiscal year ended December 31, 2025 · U.S. dollarsSORA returns How much profit the business earns on the capital it uses.
SORA per-share figures Results divided by the shares outstanding at year-end.
SORA financial health Debt, liquidity and how easily interest is covered.
SORA efficiency & capital use Working capital cycle and where the cash goes.
SORA valuation history
SORA returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
SORA debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
SORA cash returned to shareholders
SORA price vs earnings per share
SORA key metrics
2022–2025| 2025 | 2024 | 2023 | 2022 | |
|---|---|---|---|---|
| Valuation | ||||
| Market capitalization | $75.2M | — | — | — |
| Enterprise value | $74.6M | — | — | — |
| P/E ratio | 47.7 | — | — | — |
| Price / sales | 53.4 | — | — | — |
| Price / book | 26.9 | — | — | — |
| EV / sales | 52.9 | — | — | — |
| Earnings yield | 2.1% | — | — | — |
| Free cash flow yield | −0.7% | — | — | — |
| Share price at fiscal year-end | $3.05 | — | — | — |
| Per share | ||||
| Revenue per share | $0.06 | $0.85 | $0.76 | $0.57 |
| Earnings per share | $0.06 | −$0.00 | $0.01 | $0.00 |
| Operating cash flow per share | −$0.02 | −$0.02 | $0.05 | −$0.09 |
| Free cash flow per share | −$0.02 | −$0.02 | $0.05 | −$0.09 |
| Cash per share | $0.10 | $0.13 | $0.05 | $0.03 |
| Book value per share | $0.11 | $0.07 | −$0.02 | −$0.03 |
| Tangible book value per share | $0.10 | $0.07 | −$0.02 | −$0.03 |
| Dividends per share | — | $0.00 | $0.00 | $0.02 |
| Capex per share | $0.00 | $0.00 | $0.00 | $0.00 |
| Debt per share | $0.07 | $0.25 | $0.23 | $0.24 |
| Shares outstanding | 24.7M | 20.6M | 24.9M | 24.9M |
| Change in shares outstanding | +19.5% | −17.0% | 0.0% | — |
| Returns & profitability | ||||
| Return on equity (ROE) | 75.6% | −10.8% | — | — |
| Return on invested capital (ROIC) | −6.6% | 4.5% | 11.7% | 4.3% |
| Return on assets (ROA) | 26.9% | −0.7% | 3.4% | 1.2% |
| Return on tangible assets | 33.2% | −0.6% | 3.5% | 1.2% |
| Free cash flow margin | −39.4% | −2.6% | 7.2% | −15.2% |
| Income quality (OCF / net income) | −0.35 | — | 6.91 | −29.98 |
| Financial health | ||||
| Total debt | $1.8M | $5.2M | $5.8M | $5.9M |
| Cash & short-term investments | $2.5M | $2.6M | $1.1M | $806,626 |
| Net debt | −$632,629 | $2.5M | $4.7M | $5.0M |
| Debt / equity | 0.65 | 3.77 | — | — |
| Debt / assets | 0.36 | 0.78 | 1.04 | 0.98 |
| Net debt / EBITDA | — | 10.87 | 8.44 | 20.29 |
| Current ratio | 6.51 | 2.87 | 1.67 | 1.57 |
| Quick ratio | 5.07 | 1.80 | 0.95 | 0.59 |
| Interest coverage | -5.3 | 0.8 | 1.6 | 1.1 |
| Working capital | $3.5M | $3.8M | $1.9M | $1.8M |
| Invested capital | $2.2M | $3.9M | $4.1M | $4.3M |
| Tangible asset value | $2.5M | $1.4M | −$591,512 | −$789,652 |
| Net current asset value | $1.8M | $572,963 | −$1.6M | −$1.7M |
| Graham number | $0.40 | — | — | — |
| Graham net-net per share | $0.05 | −$0.07 | −$0.15 | −$0.17 |
| Capital allocation | ||||
| Dividends paid | — | $0 | $0 | $446,967 |
| Dividend payout ratio | — | — | 0.0% | 620.9% |
| Dividends + buybacks / free cash flow | — | — | 0.0% | — |
| Capex / revenue | 0.0% | 0.0% | 0.0% | 0.0% |
| Capex / operating cash flow | — | — | 0.0% | — |
| Capex / depreciation | 0.05 | 0.00 | 0.00 | 0.00 |
| SG&A / revenue | 128.4% | 6.7% | 4.5% | 7.5% |
| Efficiency | ||||
| Days sales outstanding | 97.5 | 6.1 | 9.0 | 9.3 |
| Days of inventory on hand | 410.4 | 47.0 | 53.9 | 88.9 |
| Days payables outstanding | 67.7 | 3.8 | 5.5 | 6.9 |
| Cash conversion cycle (days) | 440.3 | 49.3 | 57.5 | 91.4 |
| Receivables turnover | 3.74 | 59.52 | 40.62 | 39.16 |
| Payables turnover | 5.39 | 95.51 | 66.92 | 53.17 |
| Inventory turnover | 0.89 | 7.77 | 6.77 | 4.11 |
| Asset turnover | 0.24 | 2.89 | 3.25 | 2.37 |
| Average receivables | $376,560 | $296,016 | $463,217 | $363,290 |
| Average payables | $254,515 | $169,646 | $260,648 | $243,796 |
| Average inventory | $1.5M | $2.1M | $2.6M | $3.2M |
| Intangibles / total assets | 6.8% | 0.0% | 0.0% | 0.0% |
Computed from SORA's annual financial statements (latest annual report filed April 30, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in U.S. dollars; data from EODHD. Averages use the opening and closing balance of each year.
SORA valuation and financial ratios
At the end of fiscal 2025 (December 31, 2025), Top Win International traded at 47.7 times earnings. Based on the latest twelve months, the trailing P/E is 4.8. Top Win International earned a return on equity of 75.6% and a return on invested capital of −6.6% in fiscal 2025. It ended the year with $1.8 million of debt and $2.5 million in cash and short-term investments, a net cash position of $0.6 million.
See the SORA income statement, the SORA chart for price history, or the SORA stock overview for the latest quote and news.
SORA key metrics FAQ
What is Top Win International's P/E ratio?
Top Win International's trailing P/E ratio is 4.8 based on the last twelve months of earnings (as of October 18, 2026). At the end of fiscal 2025 it was 47.7.
What is Top Win International's return on equity?
Top Win International's return on equity (ROE) was 75.6% in fiscal 2025: net income of $1.6 million on average shareholders' equity of $2.1 million.
What is Top Win International's ROIC?
Top Win International's return on invested capital was −6.6% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Top Win International have?
Top Win International had total debt of $1.8 million at the end of fiscal 2025, a debt-to-equity ratio of 0.65 and more cash than debt.
What is Top Win International's free cash flow yield?
Top Win International generated -$0.6 million of free cash flow in fiscal 2025, a free cash flow yield of −0.7% on its market value at year-end ($75.2 million).
What is Top Win International's current ratio?
Top Win International's current ratio was 6.51 at the end of fiscal 2025: current assets were 6.51 times current liabilities.