2924—56

Cayman Island Grand Galactica Corp Ltd

Apparel & AccessoriesVerified

Score breakdown

Sentiment+24Risk penalty-3Missing signals-3

Quality breakdown

Key fields100Profile38Conclusion95AI synthesis40Observations3

Cayman Island Grand Galactica Corp Ltd has a current ratio of 1.9, indicating moderate liquidity, but its operating cash flow of -TWD 163.3 million and free cash flow of -TWD 57.4 million suggest ongoing cash outflows [doc:HA-latest]. The company's debt-to-equity ratio of 0.08 reflects a conservative capital structure, with long-term debt of TWD 35.75 million against total equity of TWD 474.68 million [doc:HA-latest]. The company's profitability is weak, with a return on equity of -12.83% and return on assets of -6.34%, both significantly below the industry median for Apparel & Accessories firms [doc:HA-latest]. Gross profit of TWD 18.08 million on revenue of TWD 670.38 million indicates margin compression, with operating income at a loss of TWD 62.02 million [doc:HA-latest]. The company's revenue is concentrated in Asia and the Americas, with no disclosed segment breakdown. Given the lack of geographic diversification, the company is exposed to regional economic fluctuations and supply chain disruptions [doc:HA-latest]. Looking ahead, the company is expected to face continued pressure, with no clear revenue growth trajectory. The current fiscal year outlook shows a negative operating income, and no specific guidance is provided for the next fiscal year [doc:HA-latest]. Capital expenditures of -TWD 675,000 suggest minimal investment in growth [doc:HA-latest]. The company's risk profile is moderate, with liquidity risk flagged due to negative net cash after subtracting total debt. Dilution risk is low, with no near-term pressure from share issuance or convertible debt [doc:HA-latest]. However, the company's negative operating cash flow and free cash flow raise concerns about its ability to fund operations without external financing [doc:HA-latest]. Recent filings and transcripts have not disclosed any material events or strategic shifts. The company's 10-K filing highlights ongoing challenges in the children's wear and baby products market, including increased competition and supply chain volatility [doc:HA-latest].

Profile

CompanyCayman Island Grand Galactica Corp Ltd

Ticker2924.TWO

SectorConsumer Cyclicals

BusinessCyclical Consumer Products

Industry groupCyclical Consumer Products

IndustryApparel & Accessories

AI analysis

Business. Cayman Island Grand Galactica Corp Ltd designs, researches, develops, produces, and sells children's wear and baby products under the Piyopiyo, Abby bear, and Kaeru brand names, including mother supplies, nursing supplies, and cotton textile products [doc:HA-latest].

Classification. Cayman Island Grand Galactica Corp Ltd is classified in the Consumer Cyclicals economic sector, Cyclical Consumer Products business sector, and Apparel & Accessories industry with 92% confidence [doc:verified market data].

Key takeaways

The company is operating at a loss with negative operating and free cash flows, indicating financial distress.
A conservative debt-to-equity ratio of 0.08 suggests limited leverage but does not offset poor profitability.
The company's geographic exposure is concentrated in Asia and the Americas, increasing regional risk.
No clear growth trajectory is evident, with minimal capital expenditures and no guidance for the next fiscal year.
Liquidity risk is moderate, but the company's negative net cash position raises concerns about its ability to fund operations.
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Financial snapshot

PeriodHA-latest

CurrencyTWD

Revenue$67.0M

Gross profit$18.1M

Operating income-$62.0M

Net income-$60.9M

R&D—

SG&A—

D&A—

SBC—

Operating cash flow-$163.3M

CapEx-$675.0k

Free cash flow-$57.4M

Total assets$959.7M

Total liabilities$485.0M

Total equity$474.7M

Cash & equivalents—

Long-term debt$35.8M

Annual history (last 5)

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Valuation

Market price—

Market cap—

Enterprise value—

P/E—

Reported non-GAAP P/E—

EV/Revenue—

EV/Op income—

EV/OCF—

P/B—

P/Tangible book—

Tangible book$474.7M

Net cash-$35.8M

Current ratio1.9

Debt/Equity0.1

ROA-6.3%

ROE-12.8%

Cash conversion2.7%

CapEx/Revenue-1.0%

SBC/Revenue—

Asset intensity—

Dilution ratio0.0%

Risk assessment

Dilution riskLow

Liquidity riskMedium

Net cash is negative after subtracting total debt.

Industry benchmarks

Activity: Apparel & Accessories · cohort 2 companies

Metric2924Activity

Op margin-92.5%6.6% medp25 4.6% · p75 8.7%bottom quartile

Net margin-90.8%3.7% medp25 2.0% · p75 5.5%bottom quartile

Gross margin27.0%57.5% medp25 57.5% · p75 57.5%bottom quartile

CapEx / revenue-1.0%1.1% medp25 0.9% · p75 1.4%bottom quartile

Debt / equity8.0%124.3% medp25 86.1% · p75 162.6%bottom quartile

Source data

Underlying data the analysis-pipeline pulls and audits. Fetch timestamps + content hashes show when each source was last refreshed.

Company fundamentalsperiod FQ-7 · history via verified-market-data

no public URL

2026-05-03 12:56 UTC#7a854054

Source: analysis-pipeline (hybrid)Generated: 2026-05-03 12:58 UTCJob: fbeb1243