EPS Bio Technology Corp

EPS Bio Technology Corp maintains a strong liquidity position, with a current ratio of 3.46, indicating the company can easily cover its short-term liabilities with its current assets. The company's cash and equivalents amount to 194.13 million TWD, which is a significant portion of its total assets of 530.01 million TWD. The liquidity_fpt metric further supports this, showing a robust ability to meet short-term obligations without external financing.

In terms of profitability, the company's return on equity (ROE) is 3.71%, and its return on assets (ROA) is 2.22%, both of which are below the industry median for medical equipment and supplies firms. The net income of 11.79 million TWD and operating income of 5.48 million TWD suggest a modest profit margin, which is consistent with the industry's competitive landscape.

The company's revenue is concentrated in a single business segment, as disclosed in its financial statements, with no geographic diversification reported. This lack of diversification may expose the company to regional economic fluctuations and regulatory changes that could impact its revenue streams.

Looking at the growth trajectory, the company's revenue has remained relatively stable, with no significant year-over-year changes reported in the latest financial data. The capital expenditure of -7.84 million TWD indicates a reduction in investment in physical assets, which may signal a shift in strategic focus or a response to market conditions.

The risk assessment for EPS Bio Technology Corp indicates a low probability of dilution and liquidity risk, with no immediate filing-based flags detected. The company's debt-to-equity ratio of 0.36 suggests a conservative capital structure, with a manageable level of long-term debt relative to equity. However, the low ROE and ROA highlight the need for operational improvements to enhance profitability.

Recent events, including the latest actual EPS of 0.77 TWD, indicate a stable earnings performance. The company's financial health appears to be supported by its strong cash reserves and low debt levels, but its profitability metrics suggest there is room for improvement in operational efficiency and cost management.

Net margin of 12.0% exceeds the 75th percentile of the medical equipment cohort median of 2.2%.

Return on equity of 3.7% surpasses the cohort median of 1.4%, demonstrating better capital utilization than competitors.

Debt-to-equity ratio of 0.36 is below the cohort median of 0.2, suggesting a conservative leverage profile.

Low dilution, liquidity, and credit risk flags indicate a stable financial structure with minimal immediate distress signals.

Gross profit declined to TWD 87.0 million, down from TWD 96.3 million in the prior year.

Cash conversion ratio of 0.36 trails the cohort median of 0.84, indicating weaker cash generation efficiency.

Revenue TWD 470.2M, +1,4% YoY; Operating income +55,6% YoY.

• ▍Revenue TWD 470.2M, +1,4% YoY
• ▍Operating income +55,6% YoY
• ▍Net income −17,2% YoY
• ▍Free cash flow −26,5% YoY
• ▍Net margin 4.5%