Encouraged by posts here about T140E valve timing, I decided to check and optimise mine to 100/105 noted as being magic numbers.
The original Inlet timing was 95 degree ATDC lobe center. I believe exhaust lobe center was most likely at 110 BTDC but possibly 95, or 124 - since I lost position when I removed intermediate wheel (and it can only be out by multiples of 14.4 degrees)
I select new key position on both inlet and exhaust and now have 100 inlet and 105 exhaust.
I checked postions using various open/clode lifts at rocker adjuster and also leaving lobe peak. All gave same lobe center within 1 degree I used 5mm DTI so was not able to map entire profile but this still covered enough range. Overlap is about 60 degrees
Some things I learned:
The timing side crank does not have a useful thread to mount degree wheel so I made fitting . This was 1/2" copper pipe coupling ($1) with 4 cuts and a hose clamp to clamp it end of shaft. A 1/4 bolt JB welded (glue) in the end to fit degree wheel. Bonus - the copper wont mar seal surface and has perfect ID and length.
Put bike in high gear and use rear wheel to bump crank to desired position.
Camshaft pinion threads are 1/4-28 (ie fine) to take puller. Used two bolts and fat washers to remove pinion using standard puller.
Same bolts over inserted can be used to lock pinions when the intermediate wheel is removed. The bolt will touch casing behind - so very light pressure will hold them
Only refit pinions with intermediate wheel removed. Some extra steps are needed but you only need worry about key and not teeth alignment.
Turning pinion CLOCKWISE to next key will effectively ADVANCE valve timing by 1/3 tooth (5 degrees) or RETARD by 2/3. This is because pinion goes 16+2/3 teeth forward and you move camshaft +1/3 or -2/3 to line up.
Use inlet opening and exhaust closing point to remesh with intermediate gear. These are both located close to TDC so you are less likely to end up 360 out in the process.
Leaving 1/4-28 bolts in pinion makes it easy to rotate cam with a screwdriver against spring pressure and drop in the intermediate gear at the right tooth.
Pinion nuts (lefthand) torques are quoted on web as 35-80ft-lbs. I picked 50ft-lbs which is more than enough. Use rear brake with bike in gear to lock crankshaft.