Western Regions Tourism Development Co Ltd
Western Regions Tourism Development Co Ltd operates in the leisure and recreation industry, generating revenue primarily through tourism-related services and activities.
Business. Western Regions Tourism Development Co Ltd (300859.SZ) is a leisure and recreation company listed on the Shenzhen Stock Exchange. The firm operates within the Cyclical Consumer Services sector, generating revenue through service-based models typical of the industry. Specific details regarding its operating segments, headquarters location, and geographic mix are not provided in the available data. Consequently, the company is described at the industry level as a provider of leisure and recreational services.
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1 analysts · consensus BuyAt a glance
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- Macro
- Rate decisionBank of England rate decision (press conf.)2026-08-06 · GB
- Rate decisionReserve Bank of Australia rate decision (press conf.)2026-08-12 · AU
- Rate decisionNorges Bank rate decision (press conf.)2026-08-20 · NO
- Rate decisionSveriges Riksbank rate decision (press conf.)2026-09-03 · SE
- Rate decisionBank of Canada rate decision (press conf.)2026-09-09 · CA
- Rate decisionEuropean Central Bank rate decision (press conf.)2026-09-10 · EU
- Macro & political
- ElectionSE Swedish Election2026-09-14 · SE
- ElectionUS U.S. Midterms2026-11-03 · US
- ElectionFR French Legislative2027-06-01 · FR
Pre-earnings brief
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Composite-score breakdown
Synthesis
Western Regions Tourism Development Co Ltd (300859.SZ) is a leisure and recreation company listed on the Shenzhen Stock Exchange. The firm operates within the Cyclical Consumer Services sector, generating revenue through service-based models typical of the industry. Specific details regarding its operating segments, headquarters location, and geographic mix are not provided in the available data. Consequently, the company is described at the industry level as a provider of leisure and recreational services.
The company's capital structure is characterized by a debt-to-equity ratio of 0.27, indicating a relatively conservative leverage position. Its liquidity position is assessed as medium, with a current ratio of 2.14, suggesting the company has sufficient short-term assets to cover its short-term liabilities. However, the company has negative net cash after subtracting total debt, which may pose a liquidity risk.
In terms of profitability, the company's return on equity (ROE) is 9.55%, and its return on assets (ROA) is 6.63%. These figures are below the industry median for ROE and ROA in the Leisure & Recreation sector, indicating that the company is underperforming its peers in terms of capital efficiency and asset utilization.
The company's revenue is concentrated in a single business segment, with no disclosed geographic diversification. This lack of diversification increases the company's exposure to regional economic fluctuations and regulatory changes.
The company's growth trajectory is mixed. While the current fiscal year is expected to show a slight improvement in earnings per share (EPS) from 0.48 CNY to 0.72 CNY, the long-term growth outlook remains uncertain due to the cyclical nature of the tourism industry. The company's revenue history shows a recent increase, but the free cash flow is negative, indicating that the company is not generating enough cash to fund its operations and capital expenditures.
The company faces several risk factors, including a medium liquidity risk and a low dilution risk. The negative net cash position after subtracting total debt is a key flag, suggesting potential liquidity constraints. The company has not made any recent equity issuances, and there is no indication of dilution pressure in the near term.
Recent events, such as the company's latest financial filings and transcripts, do not indicate any significant changes in the company's strategic direction or operational performance. The company continues to focus on its core tourism services, with no major new initiatives or partnerships disclosed.
- The company has a conservative debt-to-equity ratio of 0.27, indicating a relatively low leverage position.
- The company's return on equity (9.55%) and return on assets (6.63%) are below the industry median, suggesting underperformance in capital efficiency and asset utilization.
- The company's revenue is concentrated in a single business segment, increasing its exposure to regional economic and regulatory risks.
- The company's free cash flow is negative, indicating that it is not generating enough cash to fund its operations and capital expenditures.
- The company faces a medium liquidity risk due to its negative net cash position after subtracting total debt.
- The company's growth outlook is mixed, with a slight improvement in earnings per share expected for the current fiscal year.
Bull / Bear case
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Predictor forecast
| Metric | Our forecast | Guidance | Consensus |
|---|---|---|---|
| EPS | —no estimate | —no estimate | 0,72 |
| Revenue | —no estimate | —no estimate | 381,8M CNY |
| Operating income | —no estimate | —no estimate | 113,0M CNY |
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consensus EPS · 26-week trendSell-side observations
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Risk factors
- Net cash is negative after subtracting total debt.
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- Western Regions Tourism Development Co Ltd Market data — financials · 2026-05-26
- Western Regions Tourism Development Co Ltd Market data — analyst estimates · 2026-05-26