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CIITTianci International, Inc.
$0.52$2M
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  4. Financial Ratios

Tianci International, Inc. (CIIT) Financial Ratios

Latest Ratios: P/E Ratio -0.4x · EV/EBITDA N/A · ROE -142.3%. (2012–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

CIIT Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$2M$16M$57M—$4M—$1M$2M$372047—$322634
Enterprise Value$-745129$14M$56M—$4M—$1M$2M$462245—$394458
P/E Ratio →-0.44—1034.62—16.80——————
P/S Ratio0.171.746.59—5.47——————
P/B Ratio0.385.4271.92————————
P/FCF——503.98————————
P/OCF——503.98————————

P/E links to full P/E history page with 30-year chart

CIIT EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—1.506.55—5.71——————
EV / EBITDA——334.43—22.43—8.2315.276.15——
EV / EBIT——335.14—22.43——————
EV / FCF——500.31————————

CIIT Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin4.8%4.8%12.2%-0.9%36.4%——————
Operating Margin-29.2%-29.2%2.0%-76.0%25.5%——————
Net Profit Margin-28.9%-28.9%0.6%-75.4%19.1%——————

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-142.3%-142.3%21.3%————————
ROA-132.4%-132.4%8.8%-199.2%647.9%-370.1%-435.1%-800.3%-2314.5%223.0%-638.9%
ROIC-104.2%-104.2%48.5%———-656.2%-1084.9%———
ROCE-141.1%-141.1%65.6%————————

CIIT Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.040.040.00————————
Debt / EBITDA——0.01—1.021.182.051.571.23——
Net Debt / Equity—-0.77-0.52————————
Net Debt / EBITDA——-2.45—0.971.122.021.541.20——
Debt / FCF——-3.66-0.77———————
Interest Coverage——————————-227.83

Net cash position: cash ($2M) exceeds total debt ($119306)

CIIT Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio30.7530.757.460.520.090.090.050.080.060.210.07
Quick Ratio30.7530.757.460.520.090.090.050.080.060.210.07
Cash Ratio24.6324.633.390.430.040.040.010.020.020.21—
Asset Turnover—2.959.451.4133.84——————
Inventory Turnover———————————
Days Sales Outstanding———————————

CIIT Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield——0.1%—6.0%——————
FCF Yield——0.2%————————
Buyback Yield0.0%0.0%0.0%—0.0%—0.0%0.0%0.0%—0.0%
Total Shareholder Yield0.0%0.0%0.0%—0.0%—0.0%0.0%0.0%—0.0%
Shares Outstanding—$2M$2M$473571$350021$352714$720957$722141$722141$185286$96022

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Regulatory delisting and insolvency

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q3)

Shell Status Distorts Valuation Multiples

As reported in financial statements, CIIT trades at a P/B of 0.52, which suggests the market is pricing the entity as a distressed shell rather than an operating business, reflecting deep skepticism regarding the underlying asset quality and the viability of a future reverse merger transaction.

The current P/B multiple of 0.52 indicates that investors are unwilling to pay book value for the company's assets, likely due to the high probability of further capital erosion. This valuation suggests that the market views the company's listing status as its primary asset, with little to no value assigned to its historical operational capabilities.

Negative ROE Reflects Operational Decay

Based on reported figures, CIIT's ROE has been highly volatile, swinging from a 39.6% peak in 2024Q2 to a -39.7% trough in 2025Q4, which highlights the absence of a sustainable business model and the company's reliance on non-recurring adjustments to manage its bottom line.

The lack of net interest income means the DuPont decomposition is entirely driven by non-interest fee income and high operating expenses. The erratic profitability metrics suggest that the company is struggling to maintain even a baseline level of operational efficiency, rendering traditional ROE analysis largely ineffective for assessing long-term value.

Efficiency Ratios Mask Structural Instability

According to recent SEC filings, the company's efficiency ratio reached a concerning 70.4% in 2025Q4, indicating that overhead costs are consuming a significant portion of the limited revenue generated during its transition phase, which warrants further investigation into the sustainability of current administrative spending levels.

The absence of NIM data confirms that CIIT does not function as a traditional depository institution, making the efficiency ratio a measure of administrative burden rather than operational leverage. The fluctuations in this ratio suggest that management is unable to control fixed costs relative to the highly variable and low-quality revenue streams.

Structural Gaps Versus Micro-Cap Peers

As indicated by peer comparison data, CIIT's P/B of 0.52 sits in the lower quartile of its shell company peer group, suggesting that the market perceives a higher risk of regulatory delisting or total capital depletion compared to entities like Coda Octopus Group.

While peers like CLPS Incorporation also trade at significant discounts to book value, CIIT's lack of a clear operational pivot makes its valuation gap appear structural rather than cyclical. Investors should monitor whether the company's proximity to the Shenzhen tech ecosystem can bridge this valuation gap through a successful merger.

Misapplication of P/E Multiples

The most commonly misapplied metric for CIIT is the P/E ratio, which obscures the company's true financial distress by failing to account for the massive, non-recurring provisions that frequently distort net income and render earnings-based valuation models entirely meaningless for this specific shell entity.

Because CIIT's earnings are driven by accounting adjustments and asset impairments rather than core operational performance, the P/E ratio provides a false sense of valuation. Analysts should instead focus on the tangible book value per share and the cash burn rate to determine the remaining runway before the company requires additional dilutive financing.

Download Financial Ratios Data

Includes 30+ ratios · 14 years · Updated daily

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CIIT — Frequently Asked Questions

Quick answers to the most common questions about buying CIIT stock.

What is Tianci International, Inc.'s P/E ratio?

Tianci International, Inc.'s current P/E ratio is -0.4x. The historical average is 16.8x.

What is Tianci International, Inc.'s ROE?

Tianci International, Inc.'s return on equity (ROE) is -142.3%. The historical average is -58.1%.

Is CIIT stock overvalued?

Based on historical data, Tianci International, Inc. is trading at a P/E of -0.4x. Compare with industry peers and growth rates for a complete picture.

What are Tianci International, Inc.'s profit margins?

Tianci International, Inc. has 4.8% gross margin and -29.2% operating margin.