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HSPTHorizon Space Acquisition II Corp.
$5.86$46M
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  4. Financial Ratios

Horizon Space Acquisition II Corp. (HSPT) Financial Ratios

Latest Ratios: P/E Ratio 29.3x · EV/EBITDA N/A · ROE 2.6%. (2024–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

HSPT Valuation Multiples

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

MetricTTMFY 2025FY 2024
Market Cap$46M$73M—
Enterprise Value$47M$74M—
P/E Ratio →29.3052.72—
P/S Ratio———
P/B Ratio0.561.02—
P/FCF———
P/OCF———

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

HSPT EV Ratios

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

MetricTTMFY 2025FY 2024
EV / Revenue———
EV / EBITDA———
EV / EBIT———
EV / FCF———

HSPT 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 2024
Gross Margin———
Operating Margin———
Net Profit Margin———

Return on Capital

MetricTTMFY 2025FY 2024
ROE2.6%2.6%0.2%
ROA2.5%2.5%0.2%
ROIC-1.1%-1.1%—
ROCE-1.5%-1.5%-0.3%

HSPT Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024
Debt / Equity0.010.01—
Debt / EBITDA———
Net Debt / Equity—0.01-0.01
Net Debt / EBITDA———
Debt / FCF———
Interest Coverage———

HSPT Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024
Current Ratio0.020.022.67
Quick Ratio0.020.022.67
Cash Ratio0.010.012.40
Asset Turnover———
Inventory Turnover———
Days Sales Outstanding———

HSPT 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 2024
Dividend Yield7.1%4.0%—
Payout Ratio——241.1%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024
Earnings Yield3.4%1.9%—
FCF Yield———
Buyback Yield0.0%0.0%—
Total Shareholder Yield7.1%4.0%—
Shares Outstanding—$7M$8M

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Imminent insolvency and liquidation

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Distorted Multiples Masking Asset Decay

According to recent financial data, HSPT trades at a P/B of 0.36, which, based on reported figures, appears to reflect the market's deep skepticism regarding the vehicle's ability to secure a viable merger target before the total depletion of its remaining cash reserves.

The P/E ratio of 18.85 is fundamentally misleading as it is derived from non-recurring accounting adjustments rather than operational earnings. Investors should interpret this valuation as a reflection of the shell's liquidation value rather than any growth-oriented enterprise potential.

Negative Returns Reflecting Capital Erosion

As reported in quarterly filings, the company's ROIC has trended into negative territory, reaching -0.7% in 2026Q1, which suggests that the sponsor's capital deployment is failing to generate any productive return while administrative costs continue to drain the remaining equity base.

The consistent decay in ROIC highlights the lack of an underlying business model capable of compounding capital. This trend warrants further investigation into whether the sponsor can pivot the vehicle before the return profile reaches a point of total irrecoverability.

Critical Liquidity Constraints Threaten Viability

Based on the 2026Q1 balance sheet, the current ratio has collapsed to 0.00, a stark decline from previous periods, indicating that the company lacks the necessary liquid assets to satisfy its immediate regulatory and listing obligations without external sponsor support.

The near-total absence of cash reserves suggests that the entity is currently operating in a state of technical insolvency. This liquidity position implies that the company is highly vulnerable to any unexpected legal or compliance expenses that may arise during the search for a target.

Leverage Spike Signals Financial Distress

As indicated by the firm's latest quarterly disclosures, the debt-to-equity ratio surged to 8.83 in 2026Q1, representing a significant departure from the near-zero leverage observed in prior periods and suggesting an increased reliance on debt to fund basic administrative maintenance.

This rapid accumulation of leverage in the absence of revenue-generating assets is a concerning indicator of financial strain. Investors should monitor whether this debt is being utilized to sustain the listing or if it represents a precursor to a forced liquidation event.

Misapplication of Traditional Earnings Metrics

The P/E ratio is the most commonly misapplied metric for this business model, as it obscures the reality that HSPT is a pre-revenue shell company where net income is driven by non-cash accounting fluctuations rather than core operational performance or sustainable earning power.

Analysts should instead focus on the net cash per share and the remaining time on the company's charter. Relying on P/E for a SPAC in the pre-combination phase provides a false sense of valuation stability that ignores the underlying risk of total capital loss.

Download Financial Ratios Data

Includes 30+ ratios · 2 years · Updated daily

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HSPT — Frequently Asked Questions

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

What is Horizon Space Acquisition II Corp.'s P/E ratio?

Horizon Space Acquisition II Corp.'s current P/E ratio is 29.3x. The historical average is 52.7x.

What is Horizon Space Acquisition II Corp.'s ROE?

Horizon Space Acquisition II Corp.'s return on equity (ROE) is 2.6%. The historical average is 1.4%.

Is HSPT stock overvalued?

Based on historical data, Horizon Space Acquisition II Corp. is trading at a P/E of 29.3x. Compare with industry peers and growth rates for a complete picture.

What is Horizon Space Acquisition II Corp.'s dividend yield?

Horizon Space Acquisition II Corp.'s current dividend yield is 7.15%.