What is Tancheng Group Co Ltd's earnings per share (EPS)?

Tancheng Group Co Ltd (QSJC) reported diluted earnings per share of $-0.08 for fiscal year 2025. This represents a -14.3% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

Tancheng Group Co Ltd Financials

QSJC

Source SEC Filings (10-K/10-Q) Updated Mar 31, 2026 Currency USD FYE December

This page shows Tancheng Group Co Ltd (QSJC) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 8 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Rhea AI QSJC FY2025 2026-05-15

Shrinking sales are leaving fixed overhead and inventory-heavy working capital to drive persistent losses and financing dependence.

By FY2025, inventory of $1.39M was more than 6x annual revenue of $217K, showing that working capital is parked in unsold stock rather than turning quickly. At the same time, cash fell to $17K and the current ratio slipped to 0.4x, so the reported asset base offers little immediate liquidity.

Gross margin improved from 18.3% in FY2023 to 25.2% in FY2025, but that did not translate into healthier operations because gross profit dollars shrank with the sales base. Selling and administrative expense stayed near $399K across the last two years, which points to weak fixed-cost absorption rather than a simple product-margin problem.

Operating cash flow improved to -$449K in FY2025, yet the business still needed financing inflows of $364K to cover most of that drain. Negative equity widened from -$1.46M to -$1.88M, meaning losses are still accumulating faster than the balance sheet is being rebuilt.

Financial Health Signals

Financial Profile 0/100

Based on FY2025 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →

Health score ≠ stock price. This rates the quality of Tancheng Group Co Ltd's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.

Profitability

Tancheng Group Co Ltd has an operating margin of -171.1%, meaning the company retains $-171 of operating profit per $100 of revenue. This below-average margin results in a low score of 0/100, suggesting thin profitability after operating expenses. This is down from -57.4% the prior year.

Growth

Tancheng Group Co Ltd's revenue declined 56.8% year-over-year, from $503K to $217K. This contraction results in a growth score of 0/100.

Liquidity

Tancheng Group Co Ltd's current ratio of 0.43 is below the typical benchmark, resulting in a score of 3/100. This tight liquidity could limit financial flexibility if cash inflows slow.

Piotroski F-Score Weak

1/9

Tancheng Group Co Ltd passes 1 of 9 financial strength tests. No profitability signals pass, 1 of 3 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality Low Quality

1.21x

For every $1 of reported earnings, Tancheng Group Co Ltd generates $1.21 in operating cash flow (-$449K OCF vs -$371K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.

Key Financial Metrics

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Earnings & Revenue

Revenue

$217K

YoY-56.8%

Tancheng Group Co Ltd generated $217K in revenue in fiscal year 2025. This represents a decrease of 56.8% from the prior year.

EBITDA

-$344K

YoY-31.6%

Tancheng Group Co Ltd's EBITDA was -$344K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 31.6% from the prior year.

Net Income

-$371K

YoY-28.8%

Tancheng Group Co Ltd reported -$371K in net income in fiscal year 2025. This represents a decrease of 28.8% from the prior year.

EPS (Diluted)

$-0.08

YoY-14.3%

Tancheng Group Co Ltd earned $-0.08 per diluted share (EPS) in fiscal year 2025. This represents a decrease of 14.3% from the prior year.

Cash & Balance Sheet

Free Cash Flow

N/A

Cash & Debt

$17K

YoY-82.9%

5Y CAGR+91.6%

Tancheng Group Co Ltd held $17K in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

YoY+0.0%

5Y CAGR+0.0%

Tancheng Group Co Ltd had 4M shares outstanding in fiscal year 2025. This represents an increase of 0.0% from the prior year.

Margins & Returns

Gross Margin

25.2%

YoY-2.1pp

Tancheng Group Co Ltd's gross margin was 25.2% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is down 2.1 percentage points from the prior year.

Operating Margin

-171.1%

YoY-113.7pp

Tancheng Group Co Ltd's operating margin was -171.1% in fiscal year 2025, reflecting core business profitability. This is down 113.7 percentage points from the prior year.

Net Margin

-171.0%

YoY-113.7pp

Tancheng Group Co Ltd's net profit margin was -171.0% in fiscal year 2025, showing the share of revenue converted to profit. This is down 113.7 percentage points from the prior year.

Return on Equity

N/A

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

N/A

QSJC Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Revenue	$217K-56.8%	$503K-74.5%	$2.0M+233.6%	$590K	$0	$0
Cost of Revenue	$162K-55.6%	$366K-77.3%	$1.6M+210.9%	$517K	N/A	N/A
Gross Profit	$55K-60.1%	$137K-62.0%	$361K+393.9%	$73K	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$399K+0.2%	$398K-36.2%	$624K+22.5%	$509K	N/A	$366
Operating Income	-$371K-28.7%	-$288K+0.8%	-$291K+71.3%	-$1.0M	N/A	N/A
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	$0	$0	$0	$0	$0	$0
Net Income	-$371K-28.8%	-$288K+0.5%	-$290K+71.3%	-$1.0M	N/A	N/A
EPS (Diluted)	$-0.08-14.3%	$-0.070.0%	$-0.07+69.6%	$-0.23-2200.0%	$-0.01	N/A

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Revenue	$0-100.0%	$991-98.1%	$52K+173.3%	$19K-86.8%	$145K-27.2%	$199K+36.5%	$146K+59639.3%	$244
Cost of Revenue	$0-100.0%	$3K-93.0%	$39K+147.6%	$16K-85.1%	$105K-26.1%	$142K+35.5%	$105K+4903.5%	$2K
Gross Profit	$0+100.0%	-$2K-112.8%	$13K+290.6%	$3K-91.3%	$40K-30.0%	$56K+39.0%	$41K+2288.5%	-$2K
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$152K+82.0%	$83K+6.7%	$78K-4.3%	$82K-47.3%	$155K+87.0%	$83K-5.3%	$88K+3.6%	$85K
Operating Income	-$158K-71.6%	-$92K-28.5%	-$72K+15.8%	-$85K+30.3%	-$122K-265.9%	-$33K+38.1%	-$54K+42.0%	-$93K
Interest Expense	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Income Tax	$0	$0	$0	$0	$0	$0	$0	$0
Net Income	-$158K-71.6%	-$92K-28.5%	-$72K+15.8%	-$85K+30.3%	-$122K-267.4%	-$33K+38.3%	-$54K+42.1%	-$93K
EPS (Diluted)	$-0.04	N/A	$-0.02+15.8%	$-0.02+36.7%	$-0.03	N/A	$-0.01+42.9%	$-0.02

QSJC Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$1.5M-3.4%	$1.6M-55.1%	$3.5M+42.2%	$2.5M+260277.8%	$946-29.7%	$1K
Current Assets	$1.4M-2.1%	$1.5M-56.2%	$3.4M+37.1%	$2.5M+260277.8%	$946-29.7%	$1K
Cash & Equivalents	$17K-82.9%	$101K-75.6%	$412K+478.8%	$71K+20244.9%	$350-47.5%	$667
Inventory	$1.4M+6.5%	$1.3M+4.1%	$1.3M+86.4%	$672K	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$3.4M+12.1%	$3.0M-35.5%	$4.7M+38.4%	$3.4M+4150.3%	$80K+296.3%	$20K
Current Liabilities	$3.4M+12.1%	$3.0M-35.5%	$4.7M+38.4%	$3.4M+4150.3%	$80K+296.3%	$20K
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	-$1.9M-28.9%	-$1.5M-21.8%	-$1.2M-28.5%	-$930K-1078.8%	-$79K-319.6%	-$19K
Retained Earnings	-$2.1M-21.8%	-$1.7M-20.4%	-$1.4M-25.8%	-$1.1M-1023.4%	-$100K-150.5%	-$40K

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Total Assets	$1.6M+4.0%	$1.5M0.0%	$1.5M-0.8%	$1.5M+2.3%	$1.5M-4.8%	$1.6M-3.8%	$1.6M+14.4%	$1.4M
Current Assets	$1.5M+4.6%	$1.4M+0.3%	$1.4M-0.4%	$1.4M+2.8%	$1.4M-4.7%	$1.5M-3.4%	$1.5M+15.9%	$1.3M
Cash & Equivalents	$24K+37.5%	$17K-30.1%	$25K+41.5%	$17K-12.1%	$20K-80.3%	$101K-47.0%	$190K+674.0%	$25K
Inventory	$1.4M+1.4%	$1.4M+1.8%	$1.4M+0.2%	$1.4M+1.5%	$1.3M+2.9%	$1.3M+0.5%	$1.3M+5.4%	$1.2M
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$3.6M+7.0%	$3.4M+3.5%	$3.3M+2.1%	$3.2M+4.4%	$3.1M+1.7%	$3.0M-2.2%	$3.1M+10.6%	$2.8M
Current Liabilities	$3.6M+7.0%	$3.4M+3.5%	$3.3M+2.1%	$3.2M+4.4%	$3.1M+1.7%	$3.0M-2.2%	$3.1M+10.6%	$2.8M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	-$2.1M-9.4%	-$1.9M-6.5%	-$1.8M-4.7%	-$1.7M-6.3%	-$1.6M-8.8%	-$1.5M+0.5%	-$1.5M-6.5%	-$1.4M
Retained Earnings	-$2.2M-7.6%	-$2.1M-4.7%	-$2.0M-3.8%	-$1.9M-4.7%	-$1.8M-7.2%	-$1.7M-2.0%	-$1.7M-3.3%	-$1.6M

QSJC Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	-$449K+23.4%	-$587K+7.6%	-$635K+76.9%	-$2.8M	N/A	N/A
Capital Expenditures	N/A	N/A	$0-100.0%	$900	N/A	N/A
Free Cash Flow	N/A	N/A	-$635K+77.0%	-$2.8M	N/A	N/A
Investing Cash Flow	N/A	$0+100.0%	-$143K-15814.6%	-$900	$0	$0
Financing Cash Flow	$364K+29.0%	$282K-74.9%	$1.1M-53.0%	$2.4M	N/A	N/A
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Operating Cash Flow	-$192K-164.3%	-$73K+26.9%	-$100K-55.2%	-$64K+69.8%	-$213K-48.0%	-$144K-251.5%	$95K+173.5%	-$129K
Capital Expenditures	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Free Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Investing Cash Flow	N/A	N/A	N/A	N/A	N/A	$0	$0	N/A
Financing Cash Flow	$199K+206.6%	$65K-39.0%	$106K+73.4%	$61K-53.3%	$131K+117.4%	$60K-7.0%	$65K-4.5%	$68K
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

QSJC Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Gross Margin	25.2%-2.1pp	27.3%+8.9pp	18.3%+5.9pp	12.4%	N/A	N/A
Operating Margin	-171.1%-113.7pp	-57.4%-42.6pp	-14.8%+156.6pp	-171.4%	N/A	N/A
Net Margin	-171.0%-113.7pp	-57.3%-42.6pp	-14.7%+156.5pp	-171.3%	N/A	N/A
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	-24.4%-6.1pp	-18.3%-10.0pp	-8.3%+32.8pp	-41.0%	N/A	N/A
Current Ratio	0.43-0.1	0.49-0.2	0.720.0	0.73+0.7	0.01-0.1	0.07
Debt-to-Equity	-1.81+0.3	-2.08+1.8	-3.93-0.3	-3.65-2.6	-1.01+0.1	-1.07
FCF Margin	N/A	N/A	-32.3%+434.6pp	-466.8%	N/A	N/A

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Gross Margin	27.3%+200.7pp	-173.4%-199.1pp	25.7%+7.7pp	18.0%-9.3pp	27.3%-1.1pp	28.4%+0.5pp	27.9%+789.0pp	-761.1%
Operating Margin	-109.3%+9187.4pp	-9296.7%-9159.3pp	-137.4%+308.6pp	-445.9%-361.5pp	-84.5%-67.7pp	-16.8%+20.3pp	-37.0%+38145.7pp	-38182.8%
Net Margin	-109.3%+9187.1pp	-9296.4%-9159.0pp	-137.3%+308.6pp	-445.9%-361.5pp	-84.4%-67.7pp	-16.7%+20.3pp	-37.0%+38144.6pp	-38181.6%
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	-10.0%-3.9pp	-6.1%-1.3pp	-4.7%+0.8pp	-5.6%+2.6pp	-8.2%-6.1pp	-2.1%+1.2pp	-3.3%+3.2pp	-6.5%
Current Ratio	0.420.0	0.43-0.0	0.44-0.0	0.450.0	0.46-0.0	0.490.0	0.49+0.0	0.47
Debt-to-Equity	-1.77+0.0	-1.81+0.1	-1.86+0.0	-1.91+0.0	-1.95+0.1	-2.08+0.0	-2.12-0.1	-2.04
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

Note: Shareholder equity is negative (-$1.9M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.

Note: The current ratio is below 1.0 (0.43), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

Frequently Asked Questions

What is Tancheng Group Co Ltd's annual revenue?

Tancheng Group Co Ltd (QSJC) reported $217K in total revenue for fiscal year 2025. This represents a -56.8% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is Tancheng Group Co Ltd's revenue growing?

Tancheng Group Co Ltd (QSJC) revenue declined by 56.8% year-over-year, from $503K to $217K in fiscal year 2025.

Is Tancheng Group Co Ltd profitable?

No, Tancheng Group Co Ltd (QSJC) reported a net income of -$371K in fiscal year 2025, with a net profit margin of -171.0%.

What is Tancheng Group Co Ltd's EBITDA?

Tancheng Group Co Ltd (QSJC) had EBITDA of -$344K in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

What is Tancheng Group Co Ltd's gross margin?

Tancheng Group Co Ltd (QSJC) had a gross margin of 25.2% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.

What is Tancheng Group Co Ltd's operating margin?

Tancheng Group Co Ltd (QSJC) had an operating margin of -171.1% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is Tancheng Group Co Ltd's net profit margin?

Tancheng Group Co Ltd (QSJC) had a net profit margin of -171.0% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

What is Tancheng Group Co Ltd's operating cash flow?

Tancheng Group Co Ltd (QSJC) generated -$449K in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Tancheng Group Co Ltd's total assets?

Tancheng Group Co Ltd (QSJC) had $1.5M in total assets as of fiscal year 2025, including both current and long-term assets.

How many shares does Tancheng Group Co Ltd have outstanding?

Tancheng Group Co Ltd (QSJC) had 4M shares outstanding as of fiscal year 2025.

What is Tancheng Group Co Ltd's current ratio?

Tancheng Group Co Ltd (QSJC) had a current ratio of 0.43 as of fiscal year 2025, which is below 1.0, which may suggest potential liquidity concerns.

What is Tancheng Group Co Ltd's debt-to-equity ratio?

Tancheng Group Co Ltd (QSJC) had a debt-to-equity ratio of -1.81 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Tancheng Group Co Ltd's return on assets (ROA)?

Tancheng Group Co Ltd (QSJC) had a return on assets of -24.4% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Tancheng Group Co Ltd's cash runway?

Based on fiscal year 2025 data, Tancheng Group Co Ltd (QSJC) had $17K in cash against an annual operating cash burn of $449K. This gives an estimated cash runway of approximately 0 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.

Why is Tancheng Group Co Ltd's debt-to-equity ratio negative or unusual?

Tancheng Group Co Ltd (QSJC) has negative shareholder equity of -$1.9M as of fiscal year 2025, which causes the debt-to-equity ratio to appear negative or not meaningful. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.

What is Tancheng Group Co Ltd's Piotroski F-Score?

Tancheng Group Co Ltd (QSJC) has a Piotroski F-Score of 1 out of 9, indicating weak financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are Tancheng Group Co Ltd's earnings high quality?

Tancheng Group Co Ltd (QSJC) has an earnings quality ratio of 1.21x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

How financially healthy is Tancheng Group Co Ltd?

Tancheng Group Co Ltd (QSJC) scores 0 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.