Power Wind Health Industry Inc

The company's capital structure is heavily leveraged, with a debt-to-equity ratio of 3.76, indicating a high reliance on debt financing. Its liquidity position is assessed as medium, with a current ratio of 0.65, suggesting limited short-term liquidity to cover immediate liabilities. The company's return on equity is 2.63%, and return on assets is 0.48%, both of which are below the industry median for the Leisure & Recreation sector, indicating suboptimal profitability and asset utilization.

The company's operating income of 81.52 million TWD and net income of 48.11 million TWD reflect a narrow margin, with a gross profit of 290.94 million TWD. These figures suggest that the company is generating modest returns relative to its revenue of 1.14 billion TWD, which is in line with the industry's typical performance. The company's operating cash flow of 397.35 million TWD and free cash flow of 16.63 million TWD indicate that while the company is generating positive cash from operations, it is barely covering capital expenditures of 162.96 million TWD.

The company's geographic and segment exposure is not explicitly detailed in the available data, but the revenue concentration is implied to be within the Leisure & Recreation industry. The company's operations are likely concentrated in the domestic market, given the lack of international revenue breakdown. The company's growth trajectory is not clearly defined, as the outlook for the current and next fiscal years is not provided. However, the company's capital expenditures suggest a modest investment in future growth.

The company's risk profile is characterized by a medium liquidity risk and a low dilution risk. The key risk flag is the negative net cash position after subtracting total debt, which could impact the company's ability to meet long-term obligations. The company's dilution potential is low, with no near-term pressure expected, and no recent events such as filings or transcripts that would suggest an imminent need for additional capital.

Recent events, including analyst estimates, indicate a neutral outlook with a mean price target of 194.00 TWD and a mean recommendation of 2.00, which is a "Buy" rating. The absence of strong-buy recommendations and the presence of two buy ratings suggest that while analysts are cautiously optimistic, there is no strong consensus for aggressive investment.

Revenue grew 18.4% year-over-year to TWD 6.07 billion in FY2026, demonstrating strong top-line expansion momentum.

Net income surged 79.8% to TWD 666 million in FY2026, significantly outpacing revenue growth rates.

Cash conversion ratio of 8.26 is best-in-class compared to the 1.04 cohort median.

Analysts assign a mean price target of TWD 194, implying 33.3% upside from current levels.

Debt-to-equity ratio of 3.76 sits in the bottom quartile, indicating significantly higher leverage than peers.

The company faces high credit risk according to internal risk flag assessments.

Net margin of 4.2% remains below the 4.8% median for comparable industry peers.

Medium liquidity risk flags suggest potential challenges in meeting short-term financial obligations.

Revenue TWD 1.64B, +20,5% YoY; Operating income +57,8% YoY.

• ▍Revenue TWD 1.64B, +20,5% YoY
• ▍Operating income +57,8% YoY
• ▍Net income +60,9% YoY
• ▍Free cash flow +18,7% YoY
• ▍Net margin 13.5%

Revenue TWD 1.60B, +18,9% YoY; Operating income +70,8% YoY.

• ▍Revenue TWD 1.60B, +18,9% YoY
• ▍Operating income +70,8% YoY
• ▍Net income +77,4% YoY
• ▍Free cash flow −11,4% YoY
• ▍Net margin 10.5%

Revenue TWD 1.48B, +15,6% YoY; Operating income +69,7% YoY.

• ▍Revenue TWD 1.48B, +15,6% YoY
• ▍Operating income +69,7% YoY
• ▍Net income +72,2% YoY
• ▍Free cash flow +154,4% YoY
• ▍Net margin 10.6%

Revenue TWD 1.35B, +18,5% YoY; Operating income +110,5% YoY.

• ▍Revenue TWD 1.35B, +18,5% YoY
• ▍Operating income +110,5% YoY
• ▍Net income +152,6% YoY
• ▍Free cash flow +42,4% YoY
• ▍Net margin 9.0%

Revenue TWD 1.36B; Operating income TWD 179.7M.

• ▍Revenue TWD 1.36B
• ▍Operating income TWD 179.7M
• ▍Net margin 10.1%

Revenue TWD 1.35B; Operating income TWD 135.3M.

• ▍Revenue TWD 1.35B
• ▍Operating income TWD 135.3M
• ▍Net margin 7.1%

Revenue TWD 1.28B; Operating income TWD 126.8M.

• ▍Revenue TWD 1.28B
• ▍Operating income TWD 126.8M
• ▍Net margin 7.1%

Revenue TWD 1.14B; Operating income TWD 81.5M.

• ▍Revenue TWD 1.14B
• ▍Operating income TWD 81.5M
• ▍Net margin 4.2%

Revenue TWD 6.07B, +18,4% YoY; Operating income +72,2% YoY.

• ▍Revenue TWD 6.07B, +18,4% YoY
• ▍Operating income +72,2% YoY
• ▍Net income +79,8% YoY
• ▍Free cash flow +17,4% YoY
• ▍Net margin 11.0%

Revenue TWD 5.12B, +19,2% YoY; Operating income +137,2% YoY.

• ▍Revenue TWD 5.12B, +19,2% YoY
• ▍Operating income +137,2% YoY
• ▍Net income +230,3% YoY
• ▍Free cash flow +54,6% YoY
• ▍Net margin 7.2%

Revenue TWD 4.30B, +19,1% YoY; Operating income +50,1% YoY.

• ▍Revenue TWD 4.30B, +19,1% YoY
• ▍Operating income +50,1% YoY
• ▍Net income +57,9% YoY
• ▍Free cash flow −38,3% YoY
• ▍Net margin 2.6%

Revenue TWD 3.61B, +38,4% YoY; Operating income +185,8% YoY.

• ▍Revenue TWD 3.61B, +38,4% YoY
• ▍Operating income +185,8% YoY
• ▍Net income +149,9% YoY
• ▍Free cash flow +339,1% YoY
• ▍Net margin 2.0%