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 (QSJC) Financials

QSJC

Trailing 12 months to June 30, 2026

Revenue $53K -89.5% YoY

Net Income -$413K -40.2% YoY

EPS (Diluted) -$0.09 -26.0% YoY

Operating Cash Flow -$439K -34.9% YoY

Source SEC Filings (10-K/10-Q) Latest period Q2 FY2026, ended Jun 30, 2026 Reported Aug 14, 2026 Currency USD FYE December

Newest figures come from the 10-Q for Q2 FY2026, filed Aug 14, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the QSJC SEC filings page.

TANCHENG GROUP CO LTD (QSJC) reported $53K in revenue over the twelve months to Jun 30, 2026, down 89.5% from the prior twelve months. This page shows its 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 2026-10-03

The business has shrinking sales, persistent losses, and a balance sheet increasingly financed by obligations rather than operating cash.

Revenue fell from $503K in FY2024 to $217K in FY2025, while SG&A remained roughly $398K, showing fixed overhead became much heavier per dollar sold. Yet operating cash flow improved to -$449K even as net loss widened to $371K and inventory increased, indicating cash movement was driven by balance-sheet timing rather than better earnings.

Liabilities rose from $3.03M in FY2024 to $3.40M in FY2025 while assets also slipped. That pushed negative equity from -$1.46M to -$1.88M, showing recorded assets do not cover obligations and internally generated equity is absent.

Gross margin reached 27.3% in FY2024 before easing to 25.2% in FY2025, so lower sales were not accompanied by a complete collapse in unit economics. However, the current ratio fell to 0.4x, while reported liquidity equaled 0.5 months of the latest annual operating outflow, indicating limited flexibility relative to near-term obligations.

Financial Health Signals

Financial health score not available

TANCHENG GROUP CO LTD does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.

Altman Z-Score Distress

-3.98

TANCHENG GROUP CO LTD scores -3.98, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($723K) relative to total liabilities ($3.4M). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.

Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.

Piotroski F-Score Partial

1/8

TANCHENG GROUP CO LTD passes 1 of 8 computable financial strength tests (1 of the nine could not be computed from available data). No profitability signals pass, 1 of 2 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality No Cash Backing

N/A

TANCHENG GROUP CO LTD reported a net loss of $371K while operations used $449K of cash. With neither figure positive, the ratio between the two carries no quality signal.

Key Financial Metrics

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Earnings & Revenue

Revenue

YoY-100.0%

TANCHENG GROUP CO LTD generated $0 in revenue in Q2 2026. This represents a decrease of 100.0% from the same quarter a year earlier.

EBITDA

-$84K

YoY-6.8%

QoQ+44.5%

TANCHENG GROUP CO LTD's EBITDA was -$84K in Q2 2026, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 6.8% from the same quarter a year earlier. Against the prior quarter it is up 44.5%.

Net Income

-$91K

YoY-7.0%

QoQ+42.4%

TANCHENG GROUP CO LTD reported -$91K in net income in Q2 2026. This represents a decrease of 7.0% from the same quarter a year earlier. Against the prior quarter it is up 42.4%.

EPS (Diluted)

-$0.02

YoY-5.3%

QoQ+50.0%

TANCHENG GROUP CO LTD earned -$0.02 per diluted share (EPS) in Q2 2026. This represents a decrease of 5.3% from the same quarter a year earlier. Against the prior quarter it is up 50.0%.

Cash & Balance Sheet

Cash & Debt

$244K

YoY+1299.6%

QoQ+929.9%

TANCHENG GROUP CO LTD held $244K in cash as of Q2 2026; long-term debt is not reported for that period.

Shares Outstanding

YoY0.0%

QoQ0.0%

5Y CAGR0.0%

TANCHENG GROUP CO LTD had 4M shares outstanding in Q2 2026. That is unchanged from the same quarter a year earlier. It is unchanged from the prior quarter.

Free Cash Flow

Not reported for Q2 2026.

Dividends Per Share

Not reported for Q2 2026.

Margins & Returns

None of these metrics is reported for Q2 2026.

Capital Allocation

None of these metrics is reported for Q2 2026.

QSJC Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

QSJC quarterly income statement

Metric	TTM	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K
Revenue	$53K	$217K-56.8%	$503K-74.5%	$2.0M+233.6%	$590K	$0	$0	$0	$0
Cost of Revenue	$41K	$162K-55.6%	$366K-77.3%	$1.6M+210.9%	$517K	N/A	N/A	N/A	N/A
Gross Profit	$12K	$55K-60.1%	$137K-62.0%	$361K+393.9%	$73K	N/A	N/A	N/A	N/A
SG&A Expenses	$400K	$399K+0.2%	$398K-36.2%	$624K+22.5%	$509K	N/A	$366+363.3%	$79	N/A
Operating Income	-$413K	-$371K-28.7%	-$288K+0.8%	-$291K+71.3%	-$1.0M	N/A	N/A	N/A	N/A
EBITDA	N/A	-$344K-31.6%	-$262K+4.0%	-$273K+73.0%	-$1.0M	N/A	N/A	N/A	N/A
Income Tax	$0	$0	$0	$0	$0	$0	$0	$0	$0
Net Income	-$413K	-$371K-28.8%	-$288K+0.5%	-$290K+71.3%	-$1.0M	N/A	N/A	N/A	N/A
EPS (Basic)	N/A	-$0.08-14.3%	-$0.070.0%	-$0.07+69.6%	-$0.23-2200.0%	-$0.01	N/A	N/A	N/A
EPS (Diluted)	-$0.09	-$0.08-14.3%	-$0.070.0%	-$0.07+69.6%	-$0.23-2200.0%	-$0.01	N/A	N/A	N/A
Diluted Shares (Avg)	N/A	4M0.0%	4M0.0%	4M0.0%	4M0.0%	4M+9.2%	4M+26.7%	3M	0

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'2410-Q
Revenue	$0-100.0%	$0-100.0%	$991-99.5%	$52K-64.2%	$19K+7726.6%	$145K-8.2%	$199K+39.7%	$146K-76.7%
Cost of Revenue	$0-100.0%	$0-100.0%	$3K-98.1%	$39K-63.1%	$16K+645.4%	$105K-9.3%	$142K+39.4%	$105K-77.1%
Gross Profit	$0-100.0%	$0-100.0%	-$2K-103.0%	$13K-67.0%	$3K+285.1%	$40K-5.2%	$56K+40.4%	$41K-75.7%
SG&A Expenses	$86K+5.4%	$152K-2.0%	$83K+0.6%	$78K-10.6%	$82K-3.3%	$155K+8.7%	$83K-15.2%	$88K-36.6%
Operating Income	-$91K-6.7%	-$158K-29.4%	-$92K-175.8%	-$72K-32.7%	-$85K+8.6%	-$122K-13.3%	-$33K+48.1%	-$54K-338.7%
EBITDA	-$84K-6.8%	-$151K-30.7%	-$85K-219.5%	-$65K-37.4%	-$79K+9.3%	-$116K-14.3%	-$27K+53.6%	-$47K-260.9%
Income Tax	$0	$0	$0	$0	$0	$0	$0	$0
Net Income	-$91K-7.0%	-$158K-29.4%	-$92K-177.0%	-$72K-32.9%	-$85K+8.6%	-$122K-13.4%	-$33K+48.1%	-$54K-334.2%
EPS (Basic)	-$0.02-5.3%	-$0.04-33.3%	-$0.02-33.3%	-$0.02-33.3%	-$0.02+9.5%	-$0.03-50.0%	-$0.01+36.8%	-$0.01-340.0%
EPS (Diluted)	-$0.02-5.3%	-$0.04-33.3%	-$0.02	-$0.02-33.3%	-$0.02+9.5%	-$0.03-50.0%	-$0.01+36.8%	-$0.01-340.0%
Diluted Shares (Avg)	4M0.0%	4M0.0%	N/A	4M0.0%	4M0.0%	4M0.0%	N/A	4M0.0%

Not reported in any period shown, so not listed: R&D Expenses, Interest Expense.

QSJC Balance Sheet

QSJC quarterly balance sheet

Metric	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K
Total Assets	$1.5M-3.4%	$1.6M-55.1%	$3.5M+42.2%	$2.5M+290026.5%	$849-65.4%	$2K+11.6%	$2K+1075.4%	$187
Current Assets	$1.4M-2.1%	$1.5M-56.2%	$3.4M+37.1%	$2.5M+290026.5%	$849-65.4%	$2K+11.6%	$2K+1075.4%	$187
Cash & Equivalents	$17K-82.9%	$101K-75.6%	$412K+478.8%	$71K+57325.0%	$124-92.3%	$2K+13.0%	$1K	$0
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Inventory	$1.4M+6.5%	$1.3M+4.1%	$1.3M+86.4%	$672K	N/A	N/A	N/A	N/A
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Total Liabilities	$3.4M+12.1%	$3.0M-35.5%	$4.7M+38.4%	$3.4M+5593.7%	$60K+293.5%	$15K-10.9%	$17K+8987.7%	$187
Current Liabilities	$3.4M+12.1%	$3.0M-35.5%	$4.7M+38.4%	$3.4M+5593.7%	$60K+293.5%	$15K-10.9%	$17K	N/A
Non-Current Liabilities	$0	$0	$0	$0	$0-100.0%	$15K-10.9%	$17K	N/A
Total Equity	-$1.9M-28.9%	-$1.5M-21.8%	-$1.2M-28.5%	-$930K-1483.0%	-$59K-362.9%	-$13K+14.2%	-$15K	$0
Retained Earnings	-$2.1M-21.8%	-$1.7M-20.4%	-$1.4M-25.8%	-$1.1M-1306.6%	-$80K-136.2%	-$34K-71.3%	-$20K-1266.5%	-$1K

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'2410-Q
Total Assets	$2.0M+28.2%	$1.6M+5.5%	$1.5M-3.4%	$1.5M-7.1%	$1.5M+7.2%	$1.5M-52.6%	$1.6M-55.1%	$1.6M-52.9%
Current Assets	$1.9M+31.4%	$1.5M+7.5%	$1.4M-2.1%	$1.4M-5.7%	$1.4M+9.7%	$1.4M-53.7%	$1.5M-56.2%	$1.5M-54.3%
Cash & Equivalents	$244K+1299.6%	$24K+19.5%	$17K-82.9%	$25K-87.0%	$17K-28.9%	$20K-77.2%	$101K-75.6%	$190K-59.0%
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Inventory	$1.4M+5.1%	$1.4M+4.9%	$1.4M+6.5%	$1.4M+5.1%	$1.4M+10.5%	$1.3M+8.1%	$1.3M+4.1%	$1.3M+8.5%
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Total Liabilities	$4.1M+28.5%	$3.6M+17.9%	$3.4M+12.1%	$3.3M+5.9%	$3.2M+14.7%	$3.1M-30.7%	$3.0M-35.5%	$3.1M-32.4%
Current Liabilities	$4.1M+28.5%	$3.6M+17.9%	$3.4M+12.1%	$3.3M+5.9%	$3.2M+14.7%	$3.1M-30.7%	$3.0M-35.5%	$3.1M-32.4%
Non-Current Liabilities	$0	$0	$0	$0	$0	$0	$0	$0
Total Equity	-$2.2M-28.8%	-$2.1M-29.7%	-$1.9M-28.9%	-$1.8M-20.5%	-$1.7M-22.6%	-$1.6M-23.0%	-$1.5M-21.8%	-$1.5M-31.9%
Retained Earnings	-$2.3M-21.6%	-$2.2M-22.3%	-$2.1M-21.8%	-$2.0M-18.7%	-$1.9M-18.2%	-$1.8M-19.9%	-$1.7M-20.4%	-$1.7M-23.6%

Not reported in any period shown, so not listed: Accounts Receivable, Goodwill, Long-Term Debt.

QSJC Cash Flow Statement

QSJC quarterly cash flow statement

Metric	TTM	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K
Operating Cash Flow	-$439K	-$449K+23.4%	-$587K+7.6%	-$635K+76.9%	-$2.8M	N/A	N/A	N/A	N/A
Depreciation & Amortization	N/A	$27K0.0%	$27K+47.4%	$18K+1915.9%	$900	N/A	N/A	N/A	N/A
Capital Expenditures	N/A	N/A	N/A	$0-100.0%	$900	N/A	N/A	N/A	N/A
Free Cash Flow	N/A	N/A	N/A	-$635K+77.0%	-$2.8M	N/A	N/A	N/A	N/A
Investing Cash Flow	N/A	N/A	$0+100.0%	-$143K-15814.6%	-$900	$0	$0	$0	$0
Financing Cash Flow	$661K	$364K+29.0%	$282K-74.9%	$1.1M-53.0%	$2.4M	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A	N/A	$4K	N/A

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'2410-Q
Operating Cash Flow	-$74K-15.5%	-$192K+9.4%	-$73K+49.3%	-$100K-205.2%	-$64K+50.2%	-$213K+48.0%	-$144K-49.8%	$95K+113.0%
Depreciation & Amortization	$7K+6.3%	$7K+5.1%	$7K+1.4%	$7K+0.1%	$7K+0.1%	$7K-1.4%	$7K-0.6%	$7K-1.0%
Investing Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A	$0-100.0%	$0-100.0%
Financing Cash Flow	$292K+375.9%	$199K+51.3%	$65K+7.3%	$106K+63.7%	$61K-9.9%	$131K+48.2%	$60K+104.3%	$65K+245.1%

Not reported in any period shown, so not listed: Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Dividends Paid, Share Buybacks.

QSJC Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

QSJC quarterly financial ratios

Metric	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K
Gross Margin	25.2%-2.1pp	27.3%+8.9pp	18.3%+5.9pp	12.4%	N/A	N/A	N/A	N/A
Operating Margin	-171.1%	-57.4%-42.6pp	-14.8%	-171.4%	N/A	N/A	N/A	N/A
Net Margin	-171.0%	-57.3%-42.6pp	-14.7%	-171.3%	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	N/A	N/A
Current Ratio	0.43-0.1x	0.49-0.2x	0.720.0x	0.73+0.7x	0.01-0.1x	0.160.0x	0.13	N/A
Asset Turnover	0.14-0.2x	0.32-0.2x	0.56+0.3x	0.24+0.2x	0.000.0x	0.000.0x	0.000.0x	0.00
FCF Margin	N/A	N/A	-32.3%	-466.8%	N/A	N/A	N/A	N/A

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'2410-Q
Gross Margin	N/A	N/A	-173.4%	25.7%-2.2pp	18.0%	27.3%+0.9pp	28.4%+0.1pp	27.9%+1.1pp
Operating Margin	N/A	N/A	-9296.7%	-137.4%	-445.9%	-84.5%-16.0pp	-16.8%+28.4pp	-37.0%-40.7pp
Net Margin	N/A	N/A	-9296.4%	-137.3%	-445.9%	-84.4%-16.1pp	-16.7%+28.3pp	-37.0%-40.7pp
Return on Assets	-4.6%+0.9pp	-10.0%-1.8pp	-6.1%-4.0pp	-4.7%-1.4pp	-5.6%+1.0pp	-8.2%-4.8pp	-2.1%-0.3pp	-3.3%-4.0pp
Current Ratio	0.460.0x	0.420.0x	0.43-0.1x	0.44-0.1x	0.450.0x	0.46-0.2x	0.49-0.2x	0.49-0.2x
Asset Turnover	0.000.0x	0.00-0.1x	0.00-0.1x	0.03-0.1x	0.010.0x	0.100.0x	0.13+0.1x	0.09-0.1x

Not reported in any period shown, so not listed: Return on Equity, Debt-to-Equity, FCF Margin.

Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Gross Margin, Operating Margin, Net Margin.

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.

Where TANCHENG GROUP CO LTD Ranks

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.

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 cash flow?

TANCHENG GROUP CO LTD (QSJC) recorded an outflow of $449K in operating cash flow during fiscal year 2025, representing cash used by 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 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.

How does TANCHENG GROUP CO LTD's liquidity compare with its operating cash outflow?

At the end of fiscal year 2025, TANCHENG GROUP CO LTD (QSJC) held $17K in cash, cash equivalents and investments, and reported an operating cash outflow of $449K over that year. Dividing the one by the other, the reported balance equals about 0 months of the outflow reported that year. This is arithmetic over figures already filed, not a projection: it assumes nothing about future spending, financing or operations.

Why is TANCHENG GROUP CO LTD's debt-to-equity ratio negative or not reported?

TANCHENG GROUP CO LTD (QSJC) has negative shareholder equity of -$1.9M as of fiscal year 2025, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. 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 Altman Z-Score?

TANCHENG GROUP CO LTD (QSJC) has an Altman Z-Score of -3.98, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.

What is TANCHENG GROUP CO LTD's Piotroski F-Score?

TANCHENG GROUP CO LTD (QSJC) has a Piotroski F-Score of 1 out of 8 computable signals; 1 of the nine could not be computed from available data, so the full-scale strength rating is not shown. 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) reported a net loss of $371K while operations used $449K of cash. With neither figure positive, the ratio between the two carries no quality signal. 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.