Tuniu Corp

TOURdata completeness 100%12 fiscal years on file
The thesis, from the filings

Tuniu Corp earns about -5% on invested capital, below its ~9% cost of capital, and has bought back 8% of its shares over 5 years — no moat visible in the numbers. The estimate methods put fair value between $0.69 and $0.74 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2021FY 2022FY 2023FY 2024FY 2025
Revenue$66.9M1$26.6M2$62.2M3$70.4M4$82.6M5
Net income−$19.1M6−$28M7−$14M8$10.6M9$4.45M10
Operating cash flow−$35.5M11−$20.7M12$32.8M13$13.2M14−$15.6M15
Capital expenditure$2.31M16$935,00017$1.38M18$1.62M19$1.02M20
Free cash flow (derived)−$37.8M11−$21.7M12$31.4M13$11.6M14−$16.6M15
Total debt$3.82M21$2.82M22$2.49M23$5,00024$5,00025
Cash & equivalents$54.8M26$22.3M27$53.4M28$63.7M29$29.6M30
Diluted shares370.9M371.2M371.5M363.7M343.0M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$4.3
your share of equity
Profit it earned you last year
$0.13
Free cash flow it threw off
−$0.48
Debt you’d be carrying
$0

10 shares is a claim on $4.3 of net worth that earned you $0.13 and generated −$0.48 of cash last year, against $0 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
-5% avg · 5y
FY21 -10%FY22 -16%FY23 -11%FY24 13%FY25 -3%

It earned about -5% on invested capital against a ~9% cost of capital — below the cost of funding. The numbers show no moat.

seeing a moat in the numbers →
Management signal · capital allocation
−8% shares · 5y

Share count is down 8% over 5 years — management has been buying back stock, quietly handing owners a bigger slice. Total debt has fallen 100% — deleveraging.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 2 estimate methods that apply put fair value between $0.69 and $0.74 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$0.74
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth5.0%
  • fcfBase$11.6M
DCF · Growth Exit 5Y
$0.69
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth5.0%
  • fcfBase$11.6M
Earnings Power Value
not applicable
normalized (5y-median) earnings non-positive — EPV undefined
Graham Number
$0.31
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years5.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $0.69
The three cases
Bear0.0%$0.57
Base5.0%$0.69
Bull10.0%$0.82

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 5.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F · period ending 2021-12-31 · accession 0001410578-22-001084 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 20-F · period ending 2022-12-31 · accession 0001410578-23-000811 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 20-F · period ending 2023-12-31 · accession 0001104659-24-053505 (RevenueFromContractWithCustomerExcludingAssessedTax)
  4. 20-F · period ending 2024-12-31 · accession 0001410578-25-000777 (RevenueFromContractWithCustomerExcludingAssessedTax)
  5. 20-F · period ending 2025-12-31 · accession 0001104659-26-045132 (RevenueFromContractWithCustomerExcludingAssessedTax)
  6. 20-F · period ending 2021-12-31 · accession 0001410578-22-001084 (NetIncomeLoss)
  7. 20-F · period ending 2022-12-31 · accession 0001410578-23-000811 (NetIncomeLoss)
  8. 20-F · period ending 2023-12-31 · accession 0001104659-24-053505 (NetIncomeLoss)
  9. 20-F · period ending 2024-12-31 · accession 0001410578-25-000777 (NetIncomeLoss)
  10. 20-F · period ending 2025-12-31 · accession 0001104659-26-045132 (NetIncomeLoss)
  11. 20-F · period ending 2021-12-31 · accession 0001410578-22-001084 (NetCashProvidedByUsedInOperatingActivities)
  12. 20-F · period ending 2022-12-31 · accession 0001410578-23-000811 (NetCashProvidedByUsedInOperatingActivities)
  13. 20-F · period ending 2023-12-31 · accession 0001104659-24-053505 (NetCashProvidedByUsedInOperatingActivities)
  14. 20-F · period ending 2024-12-31 · accession 0001410578-25-000777 (NetCashProvidedByUsedInOperatingActivities)
  15. 20-F · period ending 2025-12-31 · accession 0001104659-26-045132 (NetCashProvidedByUsedInOperatingActivities)
  16. 20-F · period ending 2021-12-31 · accession 0001410578-22-001084 (PaymentsToAcquireProductiveAssets)
  17. 20-F · period ending 2022-12-31 · accession 0001410578-23-000811 (PaymentsToAcquireProductiveAssets)
  18. 20-F · period ending 2023-12-31 · accession 0001104659-24-053505 (PaymentsToAcquireProductiveAssets)
  19. 20-F · period ending 2024-12-31 · accession 0001410578-25-000777 (PaymentsToAcquireProductiveAssets)
  20. 20-F · period ending 2025-12-31 · accession 0001104659-26-045132 (PaymentsToAcquireProductiveAssets)
  21. 20-F · period ending 2021-12-31 · accession 0001410578-22-001084 (LongTermDebtNoncurrent)
  22. 20-F · period ending 2022-12-31 · accession 0001410578-23-000811 (LongTermDebtNoncurrent)
  23. 20-F · period ending 2023-12-31 · accession 0001104659-24-053505 (LongTermDebtNoncurrent)
  24. 20-F · period ending 2024-12-31 · accession 0001410578-25-000777 (ShortTermBorrowings)
  25. 20-F · period ending 2025-12-31 · accession 0001104659-26-045132 (ShortTermBorrowings)
  26. 20-F · period ending 2021-12-31 · accession 0001410578-22-001084 (CashAndCashEquivalentsAtCarryingValue)
  27. 20-F · period ending 2022-12-31 · accession 0001410578-23-000811 (CashAndCashEquivalentsAtCarryingValue)
  28. 20-F · period ending 2023-12-31 · accession 0001104659-24-053505 (CashAndCashEquivalentsAtCarryingValue)
  29. 20-F · period ending 2024-12-31 · accession 0001410578-25-000777 (CashAndCashEquivalentsAtCarryingValue)
  30. 20-F · period ending 2025-12-31 · accession 0001104659-26-045132 (CashAndCashEquivalentsAtCarryingValue)