Universal Vision Biotechnology Co Ltd

Universal Vision Biotechnology Co Ltd maintains a debt-to-equity ratio of 0.28, indicating a relatively conservative capital structure. The company's liquidity position is characterized as medium, with a current ratio of 1.74, suggesting it can cover its short-term obligations but with limited excess. However, the company's net cash position is negative after subtracting total debt, signaling potential liquidity constraints.

In terms of profitability, the company's return on equity (ROE) is 10.62%, and its return on assets (ROA) is 5.65%. These figures are to be compared against the industry's preferred metrics, which typically emphasize ROE and ROA as key indicators of financial performance. The company's ROE is above the median for its industry, suggesting strong profitability relative to its equity base.

The company's revenue is concentrated in a single business segment, as disclosed in its financial statements. There is no geographic diversification data provided, but the company's operations are primarily based in its home market. This concentration may expose the company to regional economic and regulatory risks.

Looking ahead, the company is expected to maintain a stable growth trajectory, with no significant revenue growth or decline projected in the current or next fiscal year. The company's operating cash flow of 478.45 million TWD and free cash flow of 349.21 million TWD support its operational flexibility.

The company's risk profile is characterized by medium liquidity risk and low dilution potential. The risk assessment indicates that the company is not currently facing significant dilution pressure, and there are no immediate plans for share issuance that would dilute existing shareholders. The company's capital expenditure of -68.94 million TWD suggests a reduction in investment in physical assets, which may be a strategic decision to preserve cash.

Recent events, including analyst estimates and recommendations, indicate a neutral outlook from the investment community. The mean price target is 152.50 TWD, with a median of 152.50 TWD, and all three analyst recommendations are "Hold". There are no strong buy or buy ratings, suggesting a cautious stance from analysts.

Universal Vision's 12.4% revenue CAGR over four years demonstrates consistent top-line growth momentum.

Analysts project 20.1% upside to a mean price target of TWD 152.5.

Revenue growth stalled with a 0.6% year-over-year decline in fiscal 2026.

Net income fell 2.1% year-over-year to TWD 1.04 billion in fiscal 2026.

Long-term debt increased to TWD 1.06 billion in fiscal 2026, rising from TWD 778 million in 2024.

The company faces medium liquidity risk according to internal risk flag assessments.

Revenue TWD 1.03B, −0,5% YoY; Operating income −12,1% YoY.

• ▍Revenue TWD 1.03B, −0,5% YoY
• ▍Operating income −12,1% YoY
• ▍Net income +23,1% YoY
• ▍Free cash flow −1,1% YoY
• ▍Net margin 28.5%

Revenue TWD 1.02B, −5,1% YoY; Operating income −2,7% YoY.

• ▍Revenue TWD 1.02B, −5,1% YoY
• ▍Operating income −2,7% YoY
• ▍Net income +40,9% YoY
• ▍Free cash flow +39,9% YoY
• ▍Net margin 33.5%

Revenue TWD 1.02B, −1,6% YoY; Operating income −1,2% YoY.

• ▍Revenue TWD 1.02B, −1,6% YoY
• ▍Operating income −1,2% YoY
• ▍Net income −84,7% YoY
• ▍Free cash flow −93,2% YoY
• ▍Net margin 4.2%

Revenue TWD 1.04B; Operating income TWD 367.7M.

• ▍Revenue TWD 1.04B
• ▍Operating income TWD 367.7M
• ▍Net margin 23.0%

Revenue TWD 1.08B; Operating income TWD 324.0M.

• ▍Revenue TWD 1.08B
• ▍Operating income TWD 324.0M
• ▍Net margin 22.6%

Revenue TWD 1.04B; Operating income TWD 338.3M.

• ▍Revenue TWD 1.04B
• ▍Operating income TWD 338.3M
• ▍Net margin 26.8%

Revenue TWD 1.07B; Operating income TWD 367.9M.

• ▍Revenue TWD 1.07B
• ▍Operating income TWD 367.9M
• ▍Net margin 28.4%

Revenue TWD 4.20B, −0,6% YoY; Operating income −2,3% YoY.

• ▍Revenue TWD 4.20B, −0,6% YoY
• ▍Operating income −2,3% YoY
• ▍Net income −2,1% YoY
• ▍Free cash flow −26,3% YoY
• ▍Net margin 24.8%

Revenue TWD 4.23B, +3,6% YoY; Operating income +6,6% YoY.

• ▍Revenue TWD 4.23B, +3,6% YoY
• ▍Operating income +6,6% YoY
• ▍Net income +1,9% YoY
• ▍Free cash flow −2,6% YoY
• ▍Net margin 25.2%

Revenue TWD 4.08B, +16,8% YoY; Operating income +21,3% YoY.

• ▍Revenue TWD 4.08B, +16,8% YoY
• ▍Operating income +21,3% YoY
• ▍Net income +22,9% YoY
• ▍Free cash flow +51,6% YoY
• ▍Net margin 25.6%

Revenue TWD 3.49B, +32,8% YoY; Operating income +40,7% YoY.

• ▍Revenue TWD 3.49B, +32,8% YoY
• ▍Operating income +40,7% YoY
• ▍Net income +42,8% YoY
• ▍Free cash flow +30,2% YoY
• ▍Net margin 24.3%

Revenue TWD 2.63B; Operating income TWD 768.5M.

• ▍Revenue TWD 2.63B
• ▍Operating income TWD 768.5M
• ▍Net margin 22.6%