8255.Two

Actron Technology Corp maintains a balanced capital structure with a debt-to-equity ratio of 0.48 and a current ratio of 1.14. The company holds TWD 391.3 million in cash and equivalents against TWD 3.82 billion in long-term debt, resulting in a negative net cash position. Operating cash flow stands at TWD 1.41 billion, which partially offsets capital expenditures of TWD 953.3 million, leading to a negative free cash flow of TWD 202.6 million. The market capitalization is TWD 13.84 billion, reflecting a price-to-book ratio of 1.75.

Profitability metrics indicate moderate returns, with a return on equity of 8.14% and a return on assets of 4.08%. The company reports a net income of TWD 643.1 million on revenue of TWD 8.11 billion, yielding a net margin of approximately 7.9%. The gross profit is TWD 2.17 billion, suggesting a gross margin of roughly 26.8%. Operating income is TWD 618.2 million, indicating that operating expenses consume a significant portion of gross profit.

Revenue concentration and segment details are not explicitly provided in the available data, limiting the analysis of specific product or geographic exposures. The company's activity is broadly classified under Automobile Components, implying exposure to the automotive supply chain. Without specific segment breakdowns, the revenue mix is assumed to be diversified within the automotive parts sector.

Growth trajectory analysis is constrained by the absence of historical period data. The current financial snapshot provides a single-period view, preventing the calculation of year-over-year revenue or earnings growth rates. The company's ability to sustain or grow its current revenue base of TWD 8.11 billion cannot be assessed without multi-period historical context.

Risk assessment highlights medium liquidity risk and low dilution risk. A key flag notes that net cash is negative after subtracting total debt, which may impact financial flexibility. The current ratio of 1.14 suggests adequate short-term liquidity but leaves limited buffer for unexpected cash outflows. The negative free cash flow indicates that the company is investing heavily in capital expenditures, which may pressure liquidity if not funded by operating cash flows or external financing.

Recent observations include analyst estimates with a mean price target of TWD 146.00, implying a potential upside from the current market price of TWD 136.00. The mean recommendation is 2.50, with one strong buy and three hold ratings, indicating a neutral to slightly positive sentiment among analysts. No significant news events or filing observations are reported beyond the reconciler enqueue actions, which are administrative in nature.