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MARKETS CLOSED · LAST TRADE Thu 03:19 UTC
8927$21.8057

North-Star International Co Ltd

Oil & Gas Refining and MarketingVerified
Score breakdown
Valuation+15Profitability+21Sentiment+30Risk penalty-3
Quality breakdown
Key fields100Profile38Conclusion98AI synthesis40Observations3

North-Star International Co Ltd has a liquidity profile that is characterized by a current ratio of 0.57, indicating that the company's current liabilities exceed its current assets, which is a sign of potential liquidity stress [doc:HA-latest]. The company's debt-to-equity ratio is 4.09, suggesting a high level of leverage, which could increase financial risk [doc:HA-latest]. The price-to-book ratio of 1.64 indicates that the market value of the company is higher than its book value, which may reflect investor expectations of future growth or intangible assets [doc:HA-latest]. In terms of profitability, North-Star International Co Ltd has a return on equity of 2.68%, which is relatively low and may indicate that the company is not generating strong returns for its shareholders [doc:HA-latest]. The return on assets of 0.44% is also low, suggesting that the company is not effectively utilizing its assets to generate profits [doc:HA-latest]. These metrics are below the industry norms for the Oil & Gas Refining and Marketing sector, which typically require higher returns to justify the capital intensity of the business [doc:verified market data]. The company's revenue is primarily concentrated in its core operations of gas stations and petroleum retail, with no significant diversification into other segments. The geographic exposure is primarily within Taiwan, with no disclosed international operations. This concentration may expose the company to regional economic and regulatory risks [doc:HA-latest]. North-Star International Co Ltd's growth trajectory is constrained by its current financial position. The company's free cash flow is negative at -756.42 million TWD, and capital expenditure is -1.57 billion TWD, indicating that the company is investing heavily in its operations but is not generating sufficient cash to fund these investments [doc:HA-latest]. The outlook for the current fiscal year and the next fiscal year is not provided, but the company's financial performance suggests that growth may be limited in the near term [doc:HA-latest]. The risk assessment for North-Star International Co Ltd indicates a medium level of liquidity risk, with a key flag noting that net cash is negative after subtracting total debt. The dilution risk is low, but the company's high leverage and negative free cash flow could lead to potential dilution if the company needs to raise additional capital [doc:HA-latest]. The company has not disclosed any recent events that would significantly impact its financial position or operations [doc:HA-latest].

Profile
CompanyNorth-Star International Co Ltd
Ticker8927.TWO
SectorEnergy
BusinessEnergy - Fossil Fuels
Industry groupEnergy - Fossil Fuels
IndustryOil & Gas Refining and Marketing
AI analysis

Business. North-Star International Co Ltd operates gas stations and retails petroleum products, including premium diesel, unleaded gasoline, and motor oil, as well as offering car washing and waxing services [doc:HA-latest].

Classification. North-Star International Co Ltd is classified under the Energy - Fossil Fuels business sector, with a confidence level of 0.92, and is part of the Oil & Gas Refining and Marketing industry [doc:verified market data].

North-Star International Co Ltd has a liquidity profile that is characterized by a current ratio of 0.57, indicating that the company's current liabilities exceed its current assets, which is a sign of potential liquidity stress [doc:HA-latest]. The company's debt-to-equity ratio is 4.09, suggesting a high level of leverage, which could increase financial risk [doc:HA-latest]. The price-to-book ratio of 1.64 indicates that the market value of the company is higher than its book value, which may reflect investor expectations of future growth or intangible assets [doc:HA-latest]. In terms of profitability, North-Star International Co Ltd has a return on equity of 2.68%, which is relatively low and may indicate that the company is not generating strong returns for its shareholders [doc:HA-latest]. The return on assets of 0.44% is also low, suggesting that the company is not effectively utilizing its assets to generate profits [doc:HA-latest]. These metrics are below the industry norms for the Oil & Gas Refining and Marketing sector, which typically require higher returns to justify the capital intensity of the business [doc:verified market data]. The company's revenue is primarily concentrated in its core operations of gas stations and petroleum retail, with no significant diversification into other segments. The geographic exposure is primarily within Taiwan, with no disclosed international operations. This concentration may expose the company to regional economic and regulatory risks [doc:HA-latest]. North-Star International Co Ltd's growth trajectory is constrained by its current financial position. The company's free cash flow is negative at -756.42 million TWD, and capital expenditure is -1.57 billion TWD, indicating that the company is investing heavily in its operations but is not generating sufficient cash to fund these investments [doc:HA-latest]. The outlook for the current fiscal year and the next fiscal year is not provided, but the company's financial performance suggests that growth may be limited in the near term [doc:HA-latest]. The risk assessment for North-Star International Co Ltd indicates a medium level of liquidity risk, with a key flag noting that net cash is negative after subtracting total debt. The dilution risk is low, but the company's high leverage and negative free cash flow could lead to potential dilution if the company needs to raise additional capital [doc:HA-latest]. The company has not disclosed any recent events that would significantly impact its financial position or operations [doc:HA-latest].
Key takeaways
  • North-Star International Co Ltd has a high debt-to-equity ratio, indicating a leveraged capital structure.
  • The company's return on equity and return on assets are below industry norms, suggesting poor profitability.
  • The company's liquidity position is weak, with a current ratio below 1.
  • The company's free cash flow is negative, indicating that it is not generating sufficient cash to fund its operations and capital expenditures.
  • The company's growth trajectory is constrained by its financial position and capital structure.
  • # RATIONALES
  • {
  • "margin_outlook_rationale": "The company's margin outlook is negative due to low return on equity and return on assets, which are below industry norms.",
Financial snapshot
PeriodHA-latest
CurrencyTWD
Revenue$10.72B
Gross profit$1.98B
Operating income$586.0M
Net income$152.5M
R&D
SG&A
D&A
SBC
Operating cash flow$853.2M
CapEx-$1.57B
Free cash flow-$756.4M
Total assets$34.61B
Total liabilities$28.93B
Total equity$5.68B
Cash & equivalents
Long-term debt$23.22B
Annual history (last 5)
PeriodRevenueOp IncomeNet IncomeFCF
FY0
FY-1
FY-2
FY-3
FY-4
PeriodGross %Op %Net %FCF %
FY0
FY-1
FY-2
FY-3
FY-4
PeriodAssetsEquityCashDebt
FY0
FY-1
FY-2
FY-3
FY-4
PeriodOCFCapExFCFSBC
FY0
FY-1
FY-2
FY-3
FY-4
Quarterly history (last 4)
PeriodRevenueOp IncomeNet IncomeFCF
FQ0
FQ-1
FQ-2
FQ-3
FQ-4
FQ-5
FQ-6
FQ-7
PeriodGross %Op %Net %FCF %
FQ0
FQ-1
FQ-2
FQ-3
FQ-4
FQ-5
FQ-6
FQ-7
PeriodAssetsEquityCashDebt
FQ0
FQ-1
FQ-2
FQ-3
FQ-4
FQ-5
FQ-6
FQ-7
PeriodOCFCapExFCFSBC
FQ0
FQ-1
FQ-2
FQ-3
FQ-4
FQ-5
FQ-6
FQ-7
Valuation
Market price$21.80
Market cap$9.33B
Enterprise value$32.55B
P/E61.2
Reported non-GAAP P/E
EV/Revenue3.0
EV/Op income55.5
EV/OCF38.1
P/B1.6
P/Tangible book1.6
Tangible book$5.68B
Net cash-$23.22B
Current ratio0.6
Debt/Equity4.1
ROA0.4%
ROE2.7%
Cash conversion5.6%
CapEx/Revenue-14.7%
SBC/Revenue
Asset intensity
Dilution ratio0.0%
Risk assessment
Dilution riskLow
Liquidity riskMedium
  • Net cash is negative after subtracting total debt.
Industry benchmarks
Activity: Oil & Gas · cohort 184 companies
Metric8927Activity
Op margin5.5%15.4% medp25 -3260.6% · p75 43.2%below median
Net margin1.4%24.1% medp25 -1.6% · p75 41.0%below median
Gross margin18.5%20.0% medp25 5.5% · p75 48.5%below median
R&D / revenue2.5% medp25 2.5% · p75 2.5%
CapEx / revenue-14.7%-14.7% medp25 -50.8% · p75 -1.4%above median
Debt / equity409.0%37.1% medp25 26.9% · p75 69.5%top 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
2026-05-04 15:02 UTC#9567d72e
Market quoteclose TWD 21.80 · shares 0.43B diluted
no public URL
2026-05-04 15:02 UTC#43fe65fb
Source: analysis-pipeline (hybrid)Generated: 2026-05-04 15:04 UTCJob: 917a4473